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H&r Block 1040x Online

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H&r Block 1040x Online

H&r block 1040x online 10. H&r block 1040x online   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. H&r block 1040x online Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. H&r block 1040x online Use Schedule SE to figure net earnings from self-employment. H&r block 1040x online Sole proprietor or independent contractor. H&r block 1040x online   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. H&r block 1040x online SE tax rate. H&r block 1040x online    For 2013, the SE tax rate on net earnings is 15. H&r block 1040x online 3% (12. H&r block 1040x online 4% social security tax plus 2. H&r block 1040x online 9% Medicare tax). H&r block 1040x online Maximum earnings subject to self-employment tax. H&r block 1040x online    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. H&r block 1040x online 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. H&r block 1040x online   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. H&r block 1040x online 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. H&r block 1040x online   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. H&r block 1040x online 4% social security part of the SE tax on any of your net earnings. H&r block 1040x online However, you must pay the 2. H&r block 1040x online 9% Medicare part of the SE tax on all your net earnings. H&r block 1040x online Special Rules and Exceptions Aliens. H&r block 1040x online   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. H&r block 1040x online S. H&r block 1040x online citizens. H&r block 1040x online Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. H&r block 1040x online S. H&r block 1040x online social security system. H&r block 1040x online However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. H&r block 1040x online S. H&r block 1040x online residents for self-employment tax purposes. H&r block 1040x online For more information on aliens, see Publication 519, U. H&r block 1040x online S. H&r block 1040x online Tax Guide for Aliens. H&r block 1040x online Child employed by parent. H&r block 1040x online   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. H&r block 1040x online Church employee. H&r block 1040x online    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. H&r block 1040x online 28 or more in wages from the church or organization. H&r block 1040x online For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. H&r block 1040x online Fishing crew member. H&r block 1040x online   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. H&r block 1040x online You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. H&r block 1040x online The pay is not more than $100 per trip. H&r block 1040x online The pay is received only if there is a minimum catch. H&r block 1040x online The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. H&r block 1040x online You get a share of the catch or a share of the proceeds from the sale of the catch. H&r block 1040x online Your share depends on the amount of the catch. H&r block 1040x online The boat's operating crew normally numbers fewer than 10 individuals. H&r block 1040x online (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. H&r block 1040x online ) Notary public. H&r block 1040x online   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). H&r block 1040x online State or local government employee. H&r block 1040x online   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. H&r block 1040x online Foreign government or international organization employee. H&r block 1040x online   You are subject to SE tax if both the following conditions are true. H&r block 1040x online You are a U. H&r block 1040x online S. H&r block 1040x online citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. H&r block 1040x online Your employer is not required to withhold social security and Medicare taxes from your wages. H&r block 1040x online U. H&r block 1040x online S. H&r block 1040x online citizen or resident alien residing abroad. H&r block 1040x online    If you are a self-employed U. H&r block 1040x online S. H&r block 1040x online citizen or resident alien living outside the United States, in most cases you must pay SE tax. H&r block 1040x online Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. H&r block 1040x online Exception. H&r block 1040x online    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. H&r block 1040x online Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. H&r block 1040x online The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. H&r block 1040x online   For more information, see the Instructions for Schedule SE (Form 1040). H&r block 1040x online More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. H&r block 1040x online A loss from one business reduces your profit from another business. H&r block 1040x online Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. H&r block 1040x online Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. H&r block 1040x online It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. H&r block 1040x online Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. H&r block 1040x online If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. H&r block 1040x online Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. H&r block 1040x online The regular method. H&r block 1040x online The nonfarm optional method. H&r block 1040x online The farm optional method. H&r block 1040x online You must use the regular method unless you are eligible to use one or both of the optional methods. H&r block 1040x online Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. H&r block 1040x online You want to receive credit for social security benefit coverage. H&r block 1040x online You incurred child or dependent care expenses for which you could claim a credit. H&r block 1040x online (An optional method may increase your earned income, which could increase your credit. H&r block 1040x online ) You are entitled to the earned income credit. H&r block 1040x online (An optional method may increase your earned income, which could increase your credit. H&r block 1040x online ) You are entitled to the additional child tax credit. H&r block 1040x online (An optional method may increase your earned income, which could increase your credit. H&r block 1040x online ) Effects of using an optional method. H&r block 1040x online   Using an optional method could increase your SE tax. H&r block 1040x online Paying more SE tax could result in your getting higher benefits when you retire. H&r block 1040x online   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. H&r block 1040x online   The optional methods may be used only to figure your SE tax. H&r block 1040x online To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. H&r block 1040x online Regular Method Multiply your total earnings subject to SE tax by 92. H&r block 1040x online 35% (. H&r block 1040x online 9235) to get your net earnings under the regular method. H&r block 1040x online See Short Schedule SE, line 4, or Long Schedule SE, line 4a. H&r block 1040x online Net earnings figured using the regular method are also called actual net earnings. H&r block 1040x online Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. H&r block 1040x online You may use this method if you meet all the following tests. H&r block 1040x online You are self-employed on a regular basis. H&r block 1040x online This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. H&r block 1040x online The net earnings can be from either farm or nonfarm earnings or both. H&r block 1040x online You have used this method less than 5 years. H&r block 1040x online (There is a 5-year lifetime limit. H&r block 1040x online ) The years do not have to be one after another. H&r block 1040x online Your net nonfarm profits were: Less than $5,024, and Less than 72. H&r block 1040x online 189% of your gross nonfarm income. H&r block 1040x online Net nonfarm profits. H&r block 1040x online   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). H&r block 1040x online   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. H&r block 1040x online Gross nonfarm income. H&r block 1040x online   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). H&r block 1040x online Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. H&r block 1040x online Table 10-1. H&r block 1040x online Figuring Nonfarm Net Earnings IF your gross nonfarm income is. H&r block 1040x online . H&r block 1040x online . H&r block 1040x online THEN your net earnings are equal to. H&r block 1040x online . H&r block 1040x online . H&r block 1040x online $6,960 or less Two-thirds of your gross nonfarm income. H&r block 1040x online More than $6,960 $4,640 Actual net earnings. H&r block 1040x online   Your actual net earnings are 92. H&r block 1040x online 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. H&r block 1040x online 35% (. H&r block 1040x online 9235) to get actual net earnings). H&r block 1040x online Actual net earnings are equivalent to net earnings figured using the regular method. H&r block 1040x online Optional net earnings less than actual net earnings. H&r block 1040x online   You cannot use this method to report an amount less than your actual net earnings from self-employment. H&r block 1040x online Gross nonfarm income of $6,960 or less. H&r block 1040x online   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. H&r block 1040x online Example 1. H&r block 1040x online Net nonfarm profit less than $5,024 and less than 72. H&r block 1040x online 189% of gross nonfarm income. H&r block 1040x online Ann Green runs a craft business. H&r block 1040x online Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. H&r block 1040x online She meets the test for being self-employed on a regular basis. H&r block 1040x online She has used the nonfarm optional method less than 5 years. H&r block 1040x online Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . H&r block 1040x online 9235). H&r block 1040x online Because her net profit is less than $5,024 and less than 72. H&r block 1040x online 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). H&r block 1040x online Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. H&r block 1040x online Example 2. H&r block 1040x online Net nonfarm profit less than $5,024 but not less than 72. H&r block 1040x online 189% of gross nonfarm income. H&r block 1040x online Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. H&r block 1040x online She must use the regular method to figure her net earnings. H&r block 1040x online She cannot use the nonfarm optional method because her net profit is not less than 72. H&r block 1040x online 189% of her gross income. H&r block 1040x online Example 3. H&r block 1040x online Net loss from a nonfarm business. H&r block 1040x online Assume that in Example 1 Ann has a net loss of $700. H&r block 1040x online She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. H&r block 1040x online Example 4. H&r block 1040x online Nonfarm net earnings less than $400. H&r block 1040x online Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. H&r block 1040x online In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. H&r block 1040x online Gross nonfarm income of more than $6,960. H&r block 1040x online   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. H&r block 1040x online Example 1. H&r block 1040x online Net nonfarm profit less than $5,024 and less than 72. H&r block 1040x online 189% of gross nonfarm income. H&r block 1040x online John White runs an appliance repair shop. H&r block 1040x online His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. H&r block 1040x online He meets the test for being self-employed on a regular basis. H&r block 1040x online He has used the nonfarm optional method less than 5 years. H&r block 1040x online His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . H&r block 1040x online 9235). H&r block 1040x online Because his net profit is less than $5,024 and less than 72. H&r block 1040x online 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. H&r block 1040x online Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. H&r block 1040x online Example 2. H&r block 1040x online Net nonfarm profit not less than $5,024. H&r block 1040x online Assume that in Example 1 John's net profit is $5,400. H&r block 1040x online He must use the regular method. H&r block 1040x online He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. H&r block 1040x online Example 3. H&r block 1040x online Net loss from a nonfarm business. H&r block 1040x online Assume that in Example 1 John has a net loss of $700. H&r block 1040x online He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. H&r block 1040x online Farm Optional Method Use the farm optional method only for earnings from a farming business. H&r block 1040x online See Publication 225 for information about this method. H&r block 1040x online Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. H&r block 1040x online To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. H&r block 1040x online Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. H&r block 1040x online Add the net earnings figured under each method to arrive at your total net earnings from self-employment. H&r block 1040x online You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. H&r block 1040x online If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. H&r block 1040x online Example. H&r block 1040x online You are a self-employed farmer. H&r block 1040x online You also operate a retail grocery store. H&r block 1040x online Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. H&r block 1040x online Table 10-2. H&r block 1040x online Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. H&r block 1040x online Method 1. H&r block 1040x online Using the regular method for both farm and nonfarm income. H&r block 1040x online Method 2. H&r block 1040x online Using the optional method for farm income and the regular method for nonfarm income. H&r block 1040x online Method 3. H&r block 1040x online Using the regular method for farm income and the optional method for nonfarm income. H&r block 1040x online Method 4. H&r block 1040x online Using the optional method for both farm and nonfarm income. H&r block 1040x online Note. H&r block 1040x online Actual net earnings is the same as net earnings figured using the regular method. H&r block 1040x online Table 10-3. H&r block 1040x online Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. H&r block 1040x online Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. H&r block 1040x online Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. H&r block 1040x online Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. H&r block 1040x online Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. H&r block 1040x online Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. H&r block 1040x online However, certain taxpayers must use Section B—Long Schedule SE. H&r block 1040x online If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. H&r block 1040x online Joint return. H&r block 1040x online   Even if you file a joint return, you cannot file a joint Schedule SE. H&r block 1040x online This is true whether one spouse or both spouses have earnings subject to SE tax. H&r block 1040x online If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. H&r block 1040x online However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. H&r block 1040x online Attach both schedules to the joint return. H&r block 1040x online More than one business. H&r block 1040x online   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. H&r block 1040x online A loss from one business will reduce your profit from another business. H&r block 1040x online File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. H&r block 1040x online Example. H&r block 1040x online You are the sole proprietor of two separate businesses. H&r block 1040x online You operate a restaurant that made a net profit of $25,000. H&r block 1040x online You also have a cabinetmaking business that had a net loss of $500. H&r block 1040x online You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. H&r block 1040x online You file Schedule SE showing total earnings subject to SE tax of $24,500. H&r block 1040x online Prev  Up  Next   Home   More Online Publications
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Your refund should only be deposited directly into accounts that are in your own name; your spouse’s name or both if it’s a joint account.

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The H&r Block 1040x Online

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