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2014 1040 Ez Tax Form

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2014 1040 Ez Tax Form

2014 1040 ez tax form Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. 2014 1040 ez tax form Qualified official extended duty. 2014 1040 ez tax form ForeclosuresLump Sum Portion of Settlement Payment. 2014 1040 ez tax form Interest Payment on Lump Sum Portion of Settlement Payment. 2014 1040 ez tax form Lost Equity Portion of Settlement Payment. 2014 1040 ez tax form The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. 2014 1040 ez tax form Interest Payment on Lost Equity Portion of Settlement Payment. 2014 1040 ez tax form Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. 2014 1040 ez tax form Some are included in gross income while others are excluded from gross income. 2014 1040 ez tax form Included items (Table 1) are subject to tax and must be reported on your tax return. 2014 1040 ez tax form Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. 2014 1040 ez tax form For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. 2014 1040 ez tax form Table 1. 2014 1040 ez tax form Included Items These items are included in gross income, unless the pay is for service in a combat zone. 2014 1040 ez tax form Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). 2014 1040 ez tax form   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. 2014 1040 ez tax form Table 2. 2014 1040 ez tax form Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. 2014 1040 ez tax form There is no exclusion for the personal use of a government-provided vehicle. 2014 1040 ez tax form Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. 2014 1040 ez tax form   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. 2014 1040 ez tax form Differential wage payments. 2014 1040 ez tax form   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. 2014 1040 ez tax form These amounts are taxable and cannot be excluded as combat pay. 2014 1040 ez tax form Military base realignment and closure benefit. 2014 1040 ez tax form   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. 2014 1040 ez tax form However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. 2014 1040 ez tax form Any part of the payment that is more than this limit is included in gross income. 2014 1040 ez tax form For more information about the HAP, see http://hap. 2014 1040 ez tax form usace. 2014 1040 ez tax form army. 2014 1040 ez tax form mil/Overview. 2014 1040 ez tax form html. 2014 1040 ez tax form Qualified reservist distribution (QRD). 2014 1040 ez tax form   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. 2014 1040 ez tax form A QRD is included in gross income and is subject to employment taxes. 2014 1040 ez tax form The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. 2014 1040 ez tax form Thrift Savings Plan (TSP) distributions. 2014 1040 ez tax form   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. 2014 1040 ez tax form   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. 2014 1040 ez tax form However, the earnings on the tax-exempt portion of the distribution are taxable. 2014 1040 ez tax form The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. 2014 1040 ez tax form Roth Thrift Savings Plan (TSP) balance. 2014 1040 ez tax form   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. 2014 1040 ez tax form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 2014 1040 ez tax form Qualified distributions from a Roth TSP are not included in your income. 2014 1040 ez tax form For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. 2014 1040 ez tax form S. 2014 1040 ez tax form Civil Service Retirement Benefits. 2014 1040 ez tax form State bonus payments. 2014 1040 ez tax form   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. 2014 1040 ez tax form See Combat Zone , later, for a list of designated combat zones. 2014 1040 ez tax form Foreign Source Income If you are a U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. 2014 1040 ez tax form S. 2014 1040 ez tax form law allows you to exclude) on your tax return. 2014 1040 ez tax form This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. 2014 1040 ez tax form This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). 2014 1040 ez tax form Certain taxpayers can exclude income earned in foreign countries. 2014 1040 ez tax form For 2013, this exclusion amount can be as much as $97,600. 2014 1040 ez tax form However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Government. 2014 1040 ez tax form Employees of the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. 2014 1040 ez tax form Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. 2014 1040 ez tax form For more information on the exclusion, see Publication 54. 2014 1040 ez tax form Residents of American Samoa may be able to exclude income from American Samoa. 2014 1040 ez tax form This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Government. 2014 1040 ez tax form If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. 2014 1040 ez tax form S. 2014 1040 ez tax form Possessions. 2014 1040 ez tax form Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. 2014 1040 ez tax form S. 2014 1040 ez tax form military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. 2014 1040 ez tax form S. 2014 1040 ez tax form possession. 2014 1040 ez tax form See Publication 570 for more information. 2014 1040 ez tax form Domicile. 2014 1040 ez tax form   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. 2014 1040 ez tax form It is not always where you presently live. 2014 1040 ez tax form Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. 2014 1040 ez tax form The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2014 1040 ez tax form Marital status. 2014 1040 ez tax form   Community property rules apply to married persons whose domicile during the tax year was in a community property state. 2014 1040 ez tax form The rules may affect your tax liability if you file separate returns or are divorced during the year. 2014 1040 ez tax form Nevada, Washington, and California domestic partners. 2014 1040 ez tax form   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. 2014 1040 ez tax form See Form 8958 and Publication 555, Community Property. 2014 1040 ez tax form Nature of the payment. 2014 1040 ez tax form   Active duty military pay is subject to community property laws. 2014 1040 ez tax form Armed Forces retired or retainer pay may be subject to community property laws. 2014 1040 ez tax form   For more information on community property laws, see Publication 555. 2014 1040 ez tax form Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 2014 1040 ez tax form Form W-2 also shows other amounts that you may find important in box 12. 2014 1040 ez tax form The amounts shown in box 12 are generally preceded by a code. 2014 1040 ez tax form A list of codes used in box 12 is shown, next. 2014 1040 ez tax form Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. 2014 1040 ez tax form For more information on these codes, see your Form(s) W-2. 2014 1040 ez tax form Adjustments to Income Adjusted gross income is your total income minus certain adjustments. 2014 1040 ez tax form The following adjustments are of particular interest to members of the Armed Forces. 2014 1040 ez tax form Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. 2014 1040 ez tax form S. 2014 1040 ez tax form Individual Income Tax Return, rather than as a miscellaneous itemized deduction. 2014 1040 ez tax form Include all unreimbursed expenses from the time you leave home until the time you return home. 2014 1040 ez tax form The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. 2014 1040 ez tax form For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. 2014 1040 ez tax form Member of a reserve component. 2014 1040 ez tax form   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. 2014 1040 ez tax form How to report. 2014 1040 ez tax form   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. 2014 1040 ez tax form Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. 2014 1040 ez tax form Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. 2014 1040 ez tax form Example. 2014 1040 ez tax form Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. 2014 1040 ez tax form He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. 2014 1040 ez tax form 5 cents per mile), $300 for meals, and $1,000 for lodging. 2014 1040 ez tax form He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. 2014 1040 ez tax form Only 50% of his meal expenses are deductible. 2014 1040 ez tax form He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. 2014 1040 ez tax form He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. 2014 1040 ez tax form He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. 2014 1040 ez tax form Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). 2014 1040 ez tax form However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. 2014 1040 ez tax form The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. 2014 1040 ez tax form The “Retirement plan” box should have a mark in it if you were covered. 2014 1040 ez tax form For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. 2014 1040 ez tax form Individuals serving in the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Armed Forces or in support of the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. 2014 1040 ez tax form For more information on this extension of deadline provision, see Extension of Deadlines , later. 2014 1040 ez tax form For more information on IRAs, see Publication 590. 2014 1040 ez tax form Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. 2014 1040 ez tax form This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. 2014 1040 ez tax form Qualified Reservist Distributions A qualified reservist distribution is defined below. 2014 1040 ez tax form It is not subject to the 10% additional tax on early distributions from certain retirement plans. 2014 1040 ez tax form Definition. 2014 1040 ez tax form   A distribution you receive is a qualified reservist distribution if the following requirements are met. 2014 1040 ez tax form You were ordered or called to active duty after September 11, 2001. 2014 1040 ez tax form You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. 2014 1040 ez tax form ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. 2014 1040 ez tax form The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. 2014 1040 ez tax form Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. 2014 1040 ez tax form You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. 2014 1040 ez tax form You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. 2014 1040 ez tax form Limit. 2014 1040 ez tax form   Your qualified reservist repayments cannot be more than your qualified reservist distributions. 2014 1040 ez tax form When repayment contributions can be made. 2014 1040 ez tax form   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. 2014 1040 ez tax form No deduction. 2014 1040 ez tax form   You cannot deduct qualified reservist repayments. 2014 1040 ez tax form Figuring your IRA deduction. 2014 1040 ez tax form   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. 2014 1040 ez tax form Reporting the repayment. 2014 1040 ez tax form   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. 2014 1040 ez tax form Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. 2014 1040 ez tax form However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. 2014 1040 ez tax form You can deduct your unreimbursed moving expenses on Form 3903. 2014 1040 ez tax form Permanent change of station. 2014 1040 ez tax form   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. 2014 1040 ez tax form The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. 2014 1040 ez tax form Spouse and dependents. 2014 1040 ez tax form   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. 2014 1040 ez tax form   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. 2014 1040 ez tax form Services or reimbursements provided by the government. 2014 1040 ez tax form   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. 2014 1040 ez tax form Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. 2014 1040 ez tax form   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. 2014 1040 ez tax form However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. 2014 1040 ez tax form   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). 2014 1040 ez tax form   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. 2014 1040 ez tax form   Do not deduct any expenses for moving services that were provided by the government. 2014 1040 ez tax form Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. 2014 1040 ez tax form Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. 2014 1040 ez tax form You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. 2014 1040 ez tax form Moving household goods and personal effects. 2014 1040 ez tax form   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. 2014 1040 ez tax form You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. 2014 1040 ez tax form Storing and insuring household goods and personal effects. 2014 1040 ez tax form   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. 2014 1040 ez tax form Travel. 2014 1040 ez tax form   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. 2014 1040 ez tax form You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. 2014 1040 ez tax form   You can add parking fees and tolls to the amount claimed under either method. 2014 1040 ez tax form You cannot deduct any expenses for meals. 2014 1040 ez tax form You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. 2014 1040 ez tax form Member of your household. 2014 1040 ez tax form   A member of your household is anyone who has both your former home and your new home as his or her main home. 2014 1040 ez tax form It does not include a tenant or employee unless you can claim that person as a dependent. 2014 1040 ez tax form Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. 2014 1040 ez tax form A move from a foreign country to the United States or its possessions is not a foreign move. 2014 1040 ez tax form For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. 2014 1040 ez tax form The new job location must be outside the United States. 2014 1040 ez tax form Reporting Moving Expenses Figure moving expense deductions on Form 3903. 2014 1040 ez tax form Carry the deduction from Form 3903 to Form 1040, line 26. 2014 1040 ez tax form For more information, see Publication 521 and Form 3903. 2014 1040 ez tax form Combat Zone Exclusion If you are a member of the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. 2014 1040 ez tax form This pay is generally referred to as “combat pay. 2014 1040 ez tax form ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. 2014 1040 ez tax form (See Form W-2 , later. 2014 1040 ez tax form ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. 2014 1040 ez tax form You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. 2014 1040 ez tax form If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. 2014 1040 ez tax form (Other officer personnel are discussed under Amount of Exclusion , later. 2014 1040 ez tax form ) Active duty pay earned in any month you served in a combat zone. 2014 1040 ez tax form Imminent danger/hostile fire pay. 2014 1040 ez tax form A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. 2014 1040 ez tax form Pay for accrued leave earned in any month you served in a combat zone. 2014 1040 ez tax form The Department of Defense must determine that the unused leave was earned during that period. 2014 1040 ez tax form Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. 2014 1040 ez tax form The pay must be earned in a month you served in a combat zone. 2014 1040 ez tax form Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. 2014 1040 ez tax form Student loan repayments. 2014 1040 ez tax form If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. 2014 1040 ez tax form If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. 2014 1040 ez tax form For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. 2014 1040 ez tax form Retirement pay and pensions do not qualify for the combat zone exclusion. 2014 1040 ez tax form Partial (month) service. 2014 1040 ez tax form   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. 2014 1040 ez tax form Form W-2. 2014 1040 ez tax form   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. 2014 1040 ez tax form If it does, you will need to get a corrected Form W-2 from your finance office. 2014 1040 ez tax form   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. 2014 1040 ez tax form Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Armed Forces are engaging or have engaged in combat. 2014 1040 ez tax form An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. 2014 1040 ez tax form Afghanistan area. 2014 1040 ez tax form   By Executive Order No. 2014 1040 ez tax form 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. 2014 1040 ez tax form On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. 2014 1040 ez tax form Djibouti. 2014 1040 ez tax form Jordan. 2014 1040 ez tax form Kyrgyzstan. 2014 1040 ez tax form Pakistan. 2014 1040 ez tax form Somalia. 2014 1040 ez tax form Syria. 2014 1040 ez tax form Tajikistan. 2014 1040 ez tax form Uzbekistan. 2014 1040 ez tax form Yemen. 2014 1040 ez tax form The Philippines. 2014 1040 ez tax form  Note. 2014 1040 ez tax form For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. 2014 1040 ez tax form The Kosovo area. 2014 1040 ez tax form   By Executive Order No. 2014 1040 ez tax form 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. 2014 1040 ez tax form Federal Republic of Yugoslavia (Serbia/Montenegro). 2014 1040 ez tax form Albania. 2014 1040 ez tax form Kosovo. 2014 1040 ez tax form The Adriatic Sea. 2014 1040 ez tax form The Ionian Sea—north of the 39th parallel. 2014 1040 ez tax form Note. 2014 1040 ez tax form The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. 2014 1040 ez tax form Arabian peninsula. 2014 1040 ez tax form   By Executive Order No. 2014 1040 ez tax form 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. 2014 1040 ez tax form The Persian Gulf. 2014 1040 ez tax form The Red Sea. 2014 1040 ez tax form The Gulf of Oman. 2014 1040 ez tax form The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. 2014 1040 ez tax form The Gulf of Aden. 2014 1040 ez tax form The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. 2014 1040 ez tax form Jordan which is in direct support of the Arabian Peninsula. 2014 1040 ez tax form Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. 2014 1040 ez tax form Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. 2014 1040 ez tax form If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. 2014 1040 ez tax form Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. 2014 1040 ez tax form Example. 2014 1040 ez tax form You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. 2014 1040 ez tax form The disease is presumed to have been incurred while you were serving in the combat zone. 2014 1040 ez tax form On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. 2014 1040 ez tax form Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. 2014 1040 ez tax form In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. 2014 1040 ez tax form Example. 2014 1040 ez tax form You were hospitalized for a specific disease 3 weeks after you left the combat zone. 2014 1040 ez tax form The incubation period of the disease is from 2 to 4 weeks. 2014 1040 ez tax form The disease is presumed to have been incurred while serving in the combat zone. 2014 1040 ez tax form Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. 2014 1040 ez tax form Presence in a combat zone while on leave from a duty station located outside the combat zone. 2014 1040 ez tax form Passage over or through a combat zone during a trip between two points that are outside a combat zone. 2014 1040 ez tax form Presence in a combat zone solely for your personal convenience. 2014 1040 ez tax form Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. 2014 1040 ez tax form Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. 2014 1040 ez tax form Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. 2014 1040 ez tax form It should not be included in the wages reported on your Form W-2. 2014 1040 ez tax form You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. 2014 1040 ez tax form If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. 2014 1040 ez tax form Your hospitalization does not have to be in the combat zone. 2014 1040 ez tax form If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. 2014 1040 ez tax form However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. 2014 1040 ez tax form Alien Status For tax purposes, an alien is an individual who is not a U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen. 2014 1040 ez tax form An alien is in one of three categories: resident, nonresident, or dual-status. 2014 1040 ez tax form Placement in the correct category is crucial in determining what income to report and what forms to file. 2014 1040 ez tax form Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. 2014 1040 ez tax form If you are an alien enlistee in the Armed Forces, you are probably a resident alien. 2014 1040 ez tax form If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. 2014 1040 ez tax form Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. 2014 1040 ez tax form Guam and Puerto Rico have special rules. 2014 1040 ez tax form Residents of those areas should contact their taxing authority with their questions. 2014 1040 ez tax form Most members of the Armed Forces are U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizens or resident aliens. 2014 1040 ez tax form However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. 2014 1040 ez tax form Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). 2014 1040 ez tax form If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. 2014 1040 ez tax form S. 2014 1040 ez tax form resident for part of 2013. 2014 1040 ez tax form See First-Year Choice in Publication 519. 2014 1040 ez tax form These tests are explained in Publication 519. 2014 1040 ez tax form Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizens. 2014 1040 ez tax form Treating nonresident alien spouse as resident alien. 2014 1040 ez tax form   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. 2014 1040 ez tax form One spouse is a U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen or resident alien at the end of the tax year. 2014 1040 ez tax form That spouse is married to the nonresident alien at the end of the tax year. 2014 1040 ez tax form You both choose to treat the nonresident alien spouse as a resident alien. 2014 1040 ez tax form Making the choice. 2014 1040 ez tax form   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. 2014 1040 ez tax form Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. 2014 1040 ez tax form S. 2014 1040 ez tax form residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. 2014 1040 ez tax form If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. 2014 1040 ez tax form    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax. 2014 1040 ez tax form If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. 2014 1040 ez tax form Ending the choice. 2014 1040 ez tax form   Once you make this choice, it applies to all later years unless one of the following situations occurs. 2014 1040 ez tax form You or your spouse revokes the choice. 2014 1040 ez tax form You or your spouse dies. 2014 1040 ez tax form You and your spouse become legally separated under a decree of divorce or separate maintenance. 2014 1040 ez tax form The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. 2014 1040 ez tax form For specific details on these situations, see Publication 519. 2014 1040 ez tax form   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. 2014 1040 ez tax form Choice not made. 2014 1040 ez tax form   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. 2014 1040 ez tax form You can file as married filing separately, or head of household if you qualify. 2014 1040 ez tax form You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax purposes and is not another taxpayer's dependent. 2014 1040 ez tax form The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. 2014 1040 ez tax form If a return has to be filed, see the next discussion. 2014 1040 ez tax form The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. 2014 1040 ez tax form Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. 2014 1040 ez tax form If you are required to file a federal tax return, you must file either Form 1040NR, U. 2014 1040 ez tax form S. 2014 1040 ez tax form Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. 2014 1040 ez tax form S. 2014 1040 ez tax form Income Tax Return for Certain Nonresident Aliens With No Dependents. 2014 1040 ez tax form See the form instructions for information on who must file and filing status. 2014 1040 ez tax form If you are a nonresident alien, you generally must pay tax on income from sources in the United States. 2014 1040 ez tax form Your income from conducting a trade or business in the United States is taxed at graduated U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax rates. 2014 1040 ez tax form Other income from U. 2014 1040 ez tax form S. 2014 1040 ez tax form sources is taxed at a flat 30% (or lower treaty) rate. 2014 1040 ez tax form For example, dividends from a U. 2014 1040 ez tax form S. 2014 1040 ez tax form corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. 2014 1040 ez tax form Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. 2014 1040 ez tax form This usually occurs in the year you arrive in or depart from the United States. 2014 1040 ez tax form If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. 2014 1040 ez tax form Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. 2014 1040 ez tax form Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. 2014 1040 ez tax form Usually, your main home is the one you live in most of the time. 2014 1040 ez tax form It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. 2014 1040 ez tax form You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. 2014 1040 ez tax form The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. 2014 1040 ez tax form To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). 2014 1040 ez tax form Exception to ownership and use tests. 2014 1040 ez tax form   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. 2014 1040 ez tax form 5-year test period suspended. 2014 1040 ez tax form   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. 2014 1040 ez tax form This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. 2014 1040 ez tax form Example. 2014 1040 ez tax form David bought and moved into a home in 2005. 2014 1040 ez tax form He lived in it as his main home for 2½ years. 2014 1040 ez tax form For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. 2014 1040 ez tax form He then sold the home at a gain in 2013. 2014 1040 ez tax form To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. 2014 1040 ez tax form This means he can disregard those 6 years. 2014 1040 ez tax form Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. 2014 1040 ez tax form He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. 2014 1040 ez tax form Period of suspension. 2014 1040 ez tax form   The period of suspension cannot last more than 10 years. 2014 1040 ez tax form You cannot suspend the 5-year period for more than one property at a time. 2014 1040 ez tax form You can revoke your choice to suspend the 5-year period at any time. 2014 1040 ez tax form Qualified official extended duty. 2014 1040 ez tax form   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. 2014 1040 ez tax form   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. 2014 1040 ez tax form Property used for rental or business. 2014 1040 ez tax form   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. 2014 1040 ez tax form However, you must meet the ownership and use tests discussed in Publication 523. 2014 1040 ez tax form Nonqualified use. 2014 1040 ez tax form   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. 2014 1040 ez tax form   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. 2014 1040 ez tax form For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. 2014 1040 ez tax form Loss. 2014 1040 ez tax form   You cannot deduct a loss from the sale of your main home. 2014 1040 ez tax form More information. 2014 1040 ez tax form   For more information, see Publication 523. 2014 1040 ez tax form Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. 2014 1040 ez tax form Payments made for violations of the Service Members Civil Relief Act (SCRA). 2014 1040 ez tax form   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. 2014 1040 ez tax form Generally, you must include settlement payments in income. 2014 1040 ez tax form However, the tax treatment of settlement payments will depend on the facts and circumstances. 2014 1040 ez tax form Lump Sum Portion of Settlement Payment. 2014 1040 ez tax form    Generally, you must include the lump sum payment in gross income. 2014 1040 ez tax form In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. 2014 1040 ez tax form For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. 2014 1040 ez tax form Interest Payment on Lump Sum Portion of Settlement Payment. 2014 1040 ez tax form    You must include any interest on the lump sum portion of your settlement payment in your income. 2014 1040 ez tax form Lost Equity Portion of Settlement Payment. 2014 1040 ez tax form    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. 2014 1040 ez tax form You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. 2014 1040 ez tax form In many cases, this gain may be excluded from income. 2014 1040 ez tax form For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. 2014 1040 ez tax form 523, Selling Your Home. 2014 1040 ez tax form The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. 2014 1040 ez tax form    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. 2014 1040 ez tax form 544, Sales and Other Dispositions of Assets. 2014 1040 ez tax form Interest Payment on Lost Equity Portion of Settlement Payment. 2014 1040 ez tax form    You must include any interest on the lost equity portion of your settlement payment in your income. 2014 1040 ez tax form Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. 2014 1040 ez tax form For information on the standard deduction, see Publication 501. 2014 1040 ez tax form Itemized deductions are figured on Schedule A (Form 1040). 2014 1040 ez tax form This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. 2014 1040 ez tax form For information on other itemized deductions, see the publications listed below. 2014 1040 ez tax form Publication 502, Medical and Dental Expenses. 2014 1040 ez tax form Publication 526, Charitable Contributions. 2014 1040 ez tax form Publication 547, Casualties, Disasters, and Thefts. 2014 1040 ez tax form Publication 550, Investment Income and Expenses. 2014 1040 ez tax form You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 2014 1040 ez tax form For information on deductions that are not subject to the 2% limit, see Publication 529. 2014 1040 ez tax form Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. 2014 1040 ez tax form Certain employee business expenses are deductible as adjustments to income. 2014 1040 ez tax form For information on many employee business expenses, see Publication 463. 2014 1040 ez tax form Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. 2014 1040 ez tax form You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). 2014 1040 ez tax form You can deduct these expenses directly on Schedule A (Form 1040). 2014 1040 ez tax form Reimbursement. 2014 1040 ez tax form   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. 2014 1040 ez tax form Your reimbursed expenses are not deductible. 2014 1040 ez tax form   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. 2014 1040 ez tax form You must file Form 2106 to report these expenses. 2014 1040 ez tax form   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. 2014 1040 ez tax form You are an employee deducting expenses related to your job. 2014 1040 ez tax form You were not reimbursed by your employer for your expenses. 2014 1040 ez tax form (Amounts included in box 1 of Form W-2 are not considered reimbursements. 2014 1040 ez tax form ) If you claim car expenses, you use the standard mileage rate. 2014 1040 ez tax form    For 2013, the standard mileage rate is 56. 2014 1040 ez tax form 5 cents a mile for all business miles driven. 2014 1040 ez tax form This rate is adjusted periodically. 2014 1040 ez tax form Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. 2014 1040 ez tax form If you are a member of the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 2014 1040 ez tax form You cannot deduct your expenses for meals and lodging while at your permanent duty station. 2014 1040 ez tax form You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. 2014 1040 ez tax form A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. 2014 1040 ez tax form To be deductible, your travel expenses must be work related. 2014 1040 ez tax form You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. 2014 1040 ez tax form Away from home. 2014 1040 ez tax form   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. 2014 1040 ez tax form You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. 2014 1040 ez tax form   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. 2014 1040 ez tax form    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. 2014 1040 ez tax form This rule may not apply if you are participating in a federal crime investigation or prosecution. 2014 1040 ez tax form For more information, see Publication 463 and the Form 2106 instructions. 2014 1040 ez tax form Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. 2014 1040 ez tax form These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. 2014 1040 ez tax form Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. 2014 1040 ez tax form However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. 2014 1040 ez tax form If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. 2014 1040 ez tax form However, the expenses of getting to and from your regular place of work (commuting) are not deductible. 2014 1040 ez tax form Temporary work location. 2014 1040 ez tax form   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. 2014 1040 ez tax form   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. 2014 1040 ez tax form   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. 2014 1040 ez tax form If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. 2014 1040 ez tax form    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. 2014 1040 ez tax form However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. 2014 1040 ez tax form These are nondeductible commuting costs. 2014 1040 ez tax form Armed Forces reservists. 2014 1040 ez tax form   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. 2014 1040 ez tax form You can deduct the expense of getting from one workplace to the other. 2014 1040 ez tax form You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. 2014 1040 ez tax form In this case, your transportation generally is a nondeductible commuting expense. 2014 1040 ez tax form However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. 2014 1040 ez tax form   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. 2014 1040 ez tax form If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. 2014 1040 ez tax form See Armed Forces Reservists under Adjustments to Income, earlier. 2014 1040 ez tax form Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. 2014 1040 ez tax form Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. 2014 1040 ez tax form If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. 2014 1040 ez tax form Unreimbursed expenses for the cost and upkeep of the following articles are deductible. 2014 1040 ez tax form Military battle dress uniforms and utility uniforms that you cannot wear when off duty. 2014 1040 ez tax form Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. 2014 1040 ez tax form Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. 2014 1040 ez tax form Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. 2014 1040 ez tax form However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. 2014 1040 ez tax form Example. 2014 1040 ez tax form Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. 2014 1040 ez tax form Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. 2014 1040 ez tax form This is education that meets at least one of the following two tests. 2014 1040 ez tax form The education is required by your employer or the law to keep your present salary, status, or job. 2014 1040 ez tax form The required education must serve a bona fide business purpose of your employer. 2014 1040 ez tax form The education maintains or improves skills needed in your present work. 2014 1040 ez tax form However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. 2014 1040 ez tax form You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. 2014 1040 ez tax form Example 1. 2014 1040 ez tax form Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. 2014 1040 ez tax form She took an advanced finance course. 2014 1040 ez tax form She already meets the minimum qualifications for her job. 2014 1040 ez tax form By taking the course, she is improving skills in her current position. 2014 1040 ez tax form The course does not qualify her for a new trade or business. 2014 1040 ez tax form She can deduct educational expenses that are more than the educational allowance she received. 2014 1040 ez tax form Example 2. 2014 1040 ez tax form Major Williams worked in the military base legal office as a legal intern. 2014 1040 ez tax form He was placed in excess leave status by his employer to attend law school. 2014 1040 ez tax form He paid all his educational expenses and was not reimbursed. 2014 1040 ez tax form After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. 2014 1040 ez tax form His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. 2014 1040 ez tax form Travel to obtain education. 2014 1040 ez tax form   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. 2014 1040 ez tax form   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. 2014 1040 ez tax form Transportation for education. 2014 1040 ez tax form   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. 2014 1040 ez tax form However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. 2014 1040 ez tax form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2014 1040 ez tax form   If you need more information on educational expenses, see Publication 970. 2014 1040 ez tax form Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. 2014 1040 ez tax form Repayment of $3,000 or less. 2014 1040 ez tax form   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. 2014 1040 ez tax form If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 2014 1040 ez tax form Repayment over $3,000. 2014 1040 ez tax form   If the amount you repaid was more than $3,000, see Repayments in Publication 525. 2014 1040 ez tax form Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. 2014 1040 ez tax form This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. 2014 1040 ez tax form For information on other credits, see your tax form instructions. 2014 1040 ez tax form First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. 2014 1040 ez tax form In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. 2014 1040 ez tax form If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. 2014 1040 ez tax form If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. 2014 1040 ez tax form If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. 2014 1040 ez tax form For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 2014 1040 ez tax form Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. 2014 1040 ez tax form The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. 2014 1040 ez tax form The child tax credit is not the same as the credit for child and dependent care expenses. 2014 1040 ez tax form See Publication 503 for information on the credit for child and dependent care expenses. 2014 1040 ez tax form Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen, a U. 2014 1040 ez tax form S. 2014 1040 ez tax form national, or a U. 2014 1040 ez tax form S. 2014 1040 ez tax form resident alien. 2014 1040 ez tax form If the child was adopted, see Adopted child . 2014 1040 ez tax form For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). 2014 1040 ez tax form Exceptions to time lived with you. 2014 1040 ez tax form   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. 2014 1040 ez tax form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2014 1040 ez tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. 2014 1040 ez tax form For details, see Publication 501. 2014 1040 ez tax form Qualifying child of more than one person. 2014 1040 ez tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. 2014 1040 ez tax form For details, see Publication 501. 2014 1040 ez tax form Adopted child. 2014 1040 ez tax form   An adopted child is always treated as your own child. 2014 1040 ez tax form An adopted child includes a child lawfully placed with you for legal adoption. 2014 1040 ez tax form   If you are a U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen or U. 2014 1040 ez tax form S. 2014 1040 ez tax form national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. 2014 1040 ez tax form Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2014 1040 ez tax form Limits on the credit. 2014 1040 ez tax form   You must reduce your child tax credit if either (1) or (2), below, applies. 2014 1040 ez tax form The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 2014 1040 ez tax form If the amount is zero, you cannot take this credit because there is no tax to reduce. 2014 1040 ez tax form However, you may be able to take the additional child tax credit. 2014 1040 ez tax form See Additional Child Tax Credit , later. 2014 1040 ez tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2014 1040 ez tax form Married filing jointly — $110,000. 2014 1040 ez tax form Single, head of household,  or qualifying widow(er) — $75,000. 2014 1040 ez tax form Married filing separately — $55,000. 2014 1040 ez tax form Modified AGI. 2014 1040 ez tax form   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. 2014 1040 ez tax form Any amount excluded from income because of the exclusion of income from Puerto Rico. 2014 1040 ez tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2014 1040 ez tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2014 1040 ez tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2014 1040 ez tax form   If you do not have any of the above, your modified AGI is the same as your AGI. 2014 1040 ez tax form Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 2014 1040 ez tax form For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. 2014 1040 ez tax form Also attach Schedule 8812, Child Tax Credit, if required. 2014 1040 ez tax form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2014 1040 ez tax form The additional child tax credit may give you a refund even if you do not owe any tax. 2014 1040 ez tax form For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. 2014 1040 ez tax form Earned Income Credit The earned income credit (EIC) is a cr
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The 2014 1040 Ez Tax Form

2014 1040 ez tax form 4. 2014 1040 ez tax form   Filing U. 2014 1040 ez tax form S. 2014 1040 ez tax form Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. 2014 1040 ez tax form S. 2014 1040 ez tax form Tax ReturnU. 2014 1040 ez tax form S. 2014 1040 ez tax form Armed Forces. 2014 1040 ez tax form Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return is required for your situation. 2014 1040 ez tax form If a U. 2014 1040 ez tax form S. 2014 1040 ez tax form return is required, your next step is to see if you meet the filing requirements. 2014 1040 ez tax form If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. 2014 1040 ez tax form This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. 2014 1040 ez tax form Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. 2014 1040 ez tax form If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return, your filing requirement may be less than the amount in Table 4-1. 2014 1040 ez tax form For details, see the information under Filing Requirement if Possession Income Is Excluded , later. 2014 1040 ez tax form Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. 2014 1040 ez tax form For more information, see the Form 1040 instructions. 2014 1040 ez tax form Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return, you must determine your adjusted filing requirement. 2014 1040 ez tax form Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. 2014 1040 ez tax form Personal exemption. 2014 1040 ez tax form   When figuring your filing requirement, your personal exemption is allowed in full. 2014 1040 ez tax form Do not reduce it for this purpose. 2014 1040 ez tax form Do not include exemptions for your dependents. 2014 1040 ez tax form Allowable standard deduction. 2014 1040 ez tax form   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. 2014 1040 ez tax form Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. 2014 1040 ez tax form Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax     Gross income from all sources (including excluded possession income)   Example. 2014 1040 ez tax form Barbara Spruce, a U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen, is single, under 65, and a bona fide resident of American Samoa. 2014 1040 ez tax form During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax). 2014 1040 ez tax form Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. 2014 1040 ez tax form   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. 2014 1040 ez tax form You must file a U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. 2014 1040 ez tax form    1. 2014 1040 ez tax form Enter the allowable standard deduction you figured earlier under Allowable standard deduction . 2014 1040 ez tax form If your filing status is married filing separately, enter -0-   2. 2014 1040 ez tax form Personal exemption. 2014 1040 ez tax form If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. 2014 1040 ez tax form Add lines 1 and 2. 2014 1040 ez tax form You must file a U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. 2014 1040 ez tax form 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 2014 1040 ez tax form . 2014 1040 ez tax form . 2014 1040 ez tax form AND at the end of 2013 you were*. 2014 1040 ez tax form . 2014 1040 ez tax form . 2014 1040 ez tax form THEN file a return if your gross income** was at least. 2014 1040 ez tax form . 2014 1040 ez tax form . 2014 1040 ez tax form 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. 2014 1040 ez tax form ** 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 (even if you can exclude part or all of it). 2014 1040 ez tax form Do not include 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 is more than $25,000 ($32,000 if married filing jointly). 2014 1040 ez tax form If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 2014 1040 ez tax form *** 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. 2014 1040 ez tax form Example 1. 2014 1040 ez tax form James and Joan Thompson, one over 65, are U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizens and bona fide residents of Puerto Rico during the entire tax year. 2014 1040 ez tax form They file a joint income tax return. 2014 1040 ez tax form During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax). 2014 1040 ez tax form Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return because their gross income subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). 2014 1040 ez tax form Example 2. 2014 1040 ez tax form Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return because her gross income subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). 2014 1040 ez tax form If you must file a U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return, you may be able to file a paperless return using IRS e-file. 2014 1040 ez tax form See your form instructions or visit our website at IRS. 2014 1040 ez tax form gov. 2014 1040 ez tax form When To File If you file on a calendar year basis, the due date for filing your U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return is April 15 following the end of your tax year. 2014 1040 ez tax form If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. 2014 1040 ez tax form If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. 2014 1040 ez tax form For your 2013 tax return, the due date is April 15, 2014. 2014 1040 ez tax form If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. 2014 1040 ez tax form If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. 2014 1040 ez tax form See your form instructions for a list of designated private delivery services. 2014 1040 ez tax form Extension of Time To File You can get an extension of time to file your U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return. 2014 1040 ez tax form Special rules apply for those living outside the United States. 2014 1040 ez tax form Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. 2014 1040 ez tax form Example. 2014 1040 ez tax form If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. 2014 1040 ez tax form Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. 2014 1040 ez tax form If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. 2014 1040 ez tax form You may also be charged penalties (see the Instructions for Form 4868). 2014 1040 ez tax form How to get the automatic extension. 2014 1040 ez tax form   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. 2014 1040 ez tax form E-file Form 4868 using your personal computer or a tax professional. 2014 1040 ez tax form E-file and pay by credit or debit card. 2014 1040 ez tax form Your payment must be at least $1. 2014 1040 ez tax form You may pay by phone or over the Internet. 2014 1040 ez tax form Do not file Form 4868. 2014 1040 ez tax form File a paper Form 4868. 2014 1040 ez tax form If you are a fiscal year taxpayer, you must file a paper Form 4868. 2014 1040 ez tax form See Form 4868 for information on getting an extension using these options. 2014 1040 ez tax form When to file. 2014 1040 ez tax form   You must request the automatic extension by the due date for your return. 2014 1040 ez tax form You can file your return any time before the 6-month extension period ends. 2014 1040 ez tax form When you file your return. 2014 1040 ez tax form   Enter any payment you made related to the extension of time to file on Form 1040, line 68. 2014 1040 ez tax form If you file Form 1040A, U. 2014 1040 ez tax form S. 2014 1040 ez tax form Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. 2014 1040 ez tax form Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. 2014 1040 ez tax form You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. 2014 1040 ez tax form Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (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. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen or resident, and On the due date of your return: You are living outside of 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. 2014 1040 ez tax form However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. 2014 1040 ez tax form If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. 2014 1040 ez tax form For more information, see Publication 3, Armed Forces' Tax Guide. 2014 1040 ez tax form Married taxpayers. 2014 1040 ez tax form   If you file a joint return, only one spouse has to qualify for this automatic extension. 2014 1040 ez tax form However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. 2014 1040 ez tax form How to get the extension. 2014 1040 ez tax form   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. 2014 1040 ez tax form (See the situations listed under (2), earlier. 2014 1040 ez tax form ) Extension beyond 2 months. 2014 1040 ez tax form   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. 2014 1040 ez tax form File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). 2014 1040 ez tax form Be sure to check the box on Form 4868, line 8, if appropriate. 2014 1040 ez tax form   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2014 1040 ez tax form   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2014 1040 ez tax form Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. 2014 1040 ez tax form Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. 2014 1040 ez tax form If you are not including a check or a money order, send your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return and all attachments to:  Internal Revenue Service P. 2014 1040 ez tax form O. 2014 1040 ez tax form Box 1303 Charlotte, NC 28201-1303 USA Also send your U. 2014 1040 ez tax form S. 2014 1040 ez tax form return to these addresses if you are attaching Form 5074 or Form 8689. 2014 1040 ez tax form If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. 2014 1040 ez tax form Special Rules for Completing Your U. 2014 1040 ez tax form S. 2014 1040 ez tax form Tax Return If you are not excluding possession income from your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return, follow the instructions for the specific forms you file. 2014 1040 ez tax form However, you may not qualify to claim the earned income credit (EIC). 2014 1040 ez tax form Earned income credit. 2014 1040 ez tax form   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return. 2014 1040 ez tax form This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Armed Forces. 2014 1040 ez tax form U. 2014 1040 ez tax form S. 2014 1040 ez tax form Armed Forces. 2014 1040 ez tax form   U. 2014 1040 ez tax form S. 2014 1040 ez tax form military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. 2014 1040 ez tax form Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. 2014 1040 ez tax form Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. 2014 1040 ez tax form Income from American Samoa or Puerto Rico excluded. 2014 1040 ez tax form   You will not be allowed to take deductions and credits that apply to the excluded income. 2014 1040 ez tax form The additional information you need follows. 2014 1040 ez tax form Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return. 2014 1040 ez tax form Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return. 2014 1040 ez tax form Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). 2014 1040 ez tax form Figuring the deduction. 2014 1040 ez tax form   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. 2014 1040 ez tax form   Gross income subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). 2014 1040 ez tax form Moving expense deduction. 2014 1040 ez tax form   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. 2014 1040 ez tax form Likewise, the expenses of a move back to the United States are generally attributable to U. 2014 1040 ez tax form S. 2014 1040 ez tax form earned income. 2014 1040 ez tax form   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return. 2014 1040 ez tax form For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. 2014 1040 ez tax form   If you are claiming expenses for a move from a U. 2014 1040 ez tax form S. 2014 1040 ez tax form possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. 2014 1040 ez tax form For purposes of deducting moving expenses, the possessions are considered part of the United States. 2014 1040 ez tax form See Publication 521, Moving Expenses, for information about what expenses are deductible. 2014 1040 ez tax form Self-employment tax deduction. 2014 1040 ez tax form   Generally, if you are reporting self-employment income on your U. 2014 1040 ez tax form S. 2014 1040 ez tax form return, you can include the deductible part of your self-employment tax on Form 1040, line 27. 2014 1040 ez tax form This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). 2014 1040 ez tax form   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. 2014 1040 ez tax form   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. 2014 1040 ez tax form This would happen if, for instance, you have two businesses and only the income from one of them is excludable. 2014 1040 ez tax form   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. 2014 1040 ez tax form   Self-employment income subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. 2014 1040 ez tax form Include the deductible part of this amount on Form 1040, line 27. 2014 1040 ez tax form Individual retirement arrangement (IRA) deduction. 2014 1040 ez tax form   Do not take excluded income into account when figuring your deductible IRA contribution. 2014 1040 ez tax form Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. 2014 1040 ez tax form To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. 2014 1040 ez tax form Then multiply your full standard deduction by the following fraction. 2014 1040 ez tax form   Gross income subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). 2014 1040 ez tax form ” This calculation may not be the same as the one you used to determine if you need to file a U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return. 2014 1040 ez tax form Itemized Deductions Most itemized deductions do not apply to a particular type of income. 2014 1040 ez tax form However, itemized deductions can be divided into three categories. 2014 1040 ez tax form Those that apply specifically to excluded income, such as employee business expenses, are not deductible. 2014 1040 ez tax form Those that apply specifically to income subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. 2014 1040 ez tax form Those that do not apply to specific income must be allocated between your gross income subject to U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax and your total gross income from all sources. 2014 1040 ez tax form The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. 2014 1040 ez tax form Example. 2014 1040 ez tax form In 2013, you and your spouse are both under 65 and U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizens who are bona fide residents of Puerto Rico during the entire tax year. 2014 1040 ez tax form You file a joint income tax return. 2014 1040 ez tax form During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. 2014 1040 ez tax form S. 2014 1040 ez tax form gross income) and your spouse earned $60,000 from the U. 2014 1040 ez tax form S. 2014 1040 ez tax form Government. 2014 1040 ez tax form You have $16,000 of itemized deductions that do not apply to any specific type of income. 2014 1040 ez tax form These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). 2014 1040 ez tax form You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. 2014 1040 ez tax form   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. 2014 1040 ez tax form Overall limitation on itemized deductions. 2014 1040 ez tax form   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. 2014 1040 ez tax form Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. 2014 1040 ez tax form However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. 2014 1040 ez tax form See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. 2014 1040 ez tax form Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. 2014 1040 ez tax form However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax return. 2014 1040 ez tax form The foreign tax credit is generally figured on Form 1116. 2014 1040 ez tax form If you have income, such as U. 2014 1040 ez tax form S. 2014 1040 ez tax form Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. 2014 1040 ez tax form You make this reduction for each separate income category. 2014 1040 ez tax form To find the amount of this reduction, use the following formula for each income category. 2014 1040 ez tax form Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. 2014 1040 ez tax form For more information on the foreign tax credit, see Publication 514. 2014 1040 ez tax form Example. 2014 1040 ez tax form Jason and Lynn Reddy are U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizens who were bona fide residents of Puerto Rico during all of 2013. 2014 1040 ez tax form They file a joint tax return. 2014 1040 ez tax form The following table shows their excludable and taxable income for U. 2014 1040 ez tax form S. 2014 1040 ez tax form federal income tax purposes. 2014 1040 ez tax form   Taxable   Excludable Jason's wages from  U. 2014 1040 ez tax form S. 2014 1040 ez tax form Government $25,000     Lynn's wages from Puerto Rico  corp. 2014 1040 ez tax form     $15,000 Dividend from Puerto Rico corp. 2014 1040 ez tax form doing business in Puerto Rico     200 Dividend from U. 2014 1040 ez tax form S. 2014 1040 ez tax form  corp. 2014 1040 ez tax form doing business  in U. 2014 1040 ez tax form S. 2014 1040 ez tax form * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. 2014 1040 ez tax form   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. 2014 1040 ez tax form They have gross income of $26,000 for U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax purposes. 2014 1040 ez tax form They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). 2014 1040 ez tax form They figure their foreign tax credit on two Forms 1116, which they must attach to their U. 2014 1040 ez tax form S. 2014 1040 ez tax form return. 2014 1040 ez tax form They fill out one Form 1116 for wages and one Form 1116 for the dividend. 2014 1040 ez tax form Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. 2014 1040 ez tax form   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. 2014 1040 ez tax form Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. 2014 1040 ez tax form A U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. 2014 1040 ez tax form This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. 2014 1040 ez tax form S. 2014 1040 ez tax form income tax return must otherwise be filed). 2014 1040 ez tax form Bona fide residents of the possessions discussed in this publication are considered U. 2014 1040 ez tax form S. 2014 1040 ez tax form residents for this purpose and are subject to the self-employment tax. 2014 1040 ez tax form Forms to file. 2014 1040 ez tax form   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. 2014 1040 ez tax form If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. 2014 1040 ez tax form If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. 2014 1040 ez tax form If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. 2014 1040 ez tax form Do not file forms 1040-SS or 1040-PR with Form 1040. 2014 1040 ez tax form If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. 2014 1040 ez tax form Chapter 11 Bankruptcy cases. 2014 1040 ez tax form   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. 2014 1040 ez tax form S. 2014 1040 ez tax form Income Tax Return for Estates and Trusts) of the bankruptcy estate. 2014 1040 ez tax form However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. 2014 1040 ez tax form   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. 2014 1040 ez tax form   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. 2014 1040 ez tax form Additional Medicare Tax Beginning in 2013, a 0. 2014 1040 ez tax form 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 if single, head of household, or qualifying widow(er). 2014 1040 ez tax form Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 2014 1040 ez tax form A self-employment loss should not be considered for purposes of this tax. 2014 1040 ez tax form RRTA compensation should be separately compared to the threshold. 2014 1040 ez tax form Your employer is responsible for withholding the 0. 2014 1040 ez tax form 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. 2014 1040 ez tax form You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. 2014 1040 ez tax form There are no special rules for U. 2014 1040 ez tax form S. 2014 1040 ez tax form citizens and nonresident aliens living abroad for purposes of this provision. 2014 1040 ez tax form Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. 2014 1040 ez tax form For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. 2014 1040 ez tax form irs. 2014 1040 ez tax form gov and enter the following words in the search box: Additional Medicare Tax. 2014 1040 ez tax form You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. 2014 1040 ez tax form Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. 2014 1040 ez tax form 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. 2014 1040 ez tax form Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. 2014 1040 ez tax form The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2014 1040 ez tax form Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. 2014 1040 ez tax form Forms to file. 2014 1040 ez tax form   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. 2014 1040 ez tax form For more information, see Form 8960 and its instructions. 2014 1040 ez tax form Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. 2014 1040 ez tax form This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. 2014 1040 ez tax form In this situation, you may need to make estimated tax payments. 2014 1040 ez tax form Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. 2014 1040 ez tax form Include the Additional Medicare Tax and Net Investment Income Tax if applicable. 2014 1040 ez tax form If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. 2014 1040 ez tax form Or, you can make your payments electronically and not have to file any paper forms. 2014 1040 ez tax form See the Form 1040-ES instructions for information on making payments. 2014 1040 ez tax form Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. 2014 1040 ez tax form American Samoa. 2014 1040 ez tax form The Commonwealth of Puerto Rico. 2014 1040 ez tax form The Commonwealth of the Northern Mariana Islands. 2014 1040 ez tax form Guam. 2014 1040 ez tax form The U. 2014 1040 ez tax form S. 2014 1040 ez tax form Virgin Islands. 2014 1040 ez tax form These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. 2014 1040 ez tax form Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. 2014 1040 ez tax form How to make your request. 2014 1040 ez tax form   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. 2014 1040 ez tax form R. 2014 1040 ez tax form B. 2014 1040 ez tax form 900 available at www. 2014 1040 ez tax form irs. 2014 1040 ez tax form gov/pub/irs-irbs/irb06-49. 2014 1040 ez tax form pdf. 2014 1040 ez tax form    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2014 1040 ez tax form S. 2014 1040 ez tax form competent authority assistance under tax treaties. 2014 1040 ez tax form As noted, an update to Revenue Procedure 2006-23 will be published in the future. 2014 1040 ez tax form   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. 2014 1040 ez tax form It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. 2014 1040 ez tax form You (or a person having authority to sign your federal return) must sign and date the request. 2014 1040 ez tax form    Send your written request for U. 2014 1040 ez tax form S. 2014 1040 ez tax form assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. 2014 1040 ez tax form W. 2014 1040 ez tax form  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. 2014 1040 ez tax form Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. 2014 1040 ez tax form S. 2014 1040 ez tax form tax paid on the income in question, you should file a claim on Form 1040X, Amended U. 2014 1040 ez tax form S. 2014 1040 ez tax form Individual Income Tax Return. 2014 1040 ez tax form Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. 2014 1040 ez tax form Attach a copy of the request to the form. 2014 1040 ez tax form Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. 2014 1040 ez tax form See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. 2014 1040 ez tax form Prev  Up  Next   Home   More Online Publications