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H&r Block Free Return

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H&r block free return 30. H&r block free return   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. H&r block free return Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. H&r block free return Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. H&r block free return Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. H&r block free return El resultado es el total de los impuestos. H&r block free return Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. H&r block free return Esta sección expone los puntos generales para calcular el impuesto. H&r block free return Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. H&r block free return Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. H&r block free return Impuestos. H&r block free return   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. H&r block free return No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. H&r block free return (Vea el capítulo 16). H&r block free return Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. H&r block free return (Vea los capítulos 8 y 16). H&r block free return Distribuciones de suma global. H&r block free return (Vea el capítulo 10). H&r block free return Ingresos procedentes de la agricultura o pesca. H&r block free return (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. H&r block free return Ingresos de inversiones de más de $2,000 para determinados hijos. H&r block free return (Vea el capítulo 31). H&r block free return Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. H&r block free return (Vea el capítulo 31). H&r block free return Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. H&r block free return (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. H&r block free return Créditos. H&r block free return   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. H&r block free return Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. H&r block free return La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. H&r block free return CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. H&r block free return Vea Pagos , más adelante. H&r block free return   Existen otros créditos no abordados en esta publicación. H&r block free return Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. H&r block free return Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. H&r block free return Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. H&r block free return Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. H&r block free return Crédito de oportunidad laboral. H&r block free return Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. H&r block free return Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. H&r block free return Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. H&r block free return Otros impuestos. H&r block free return   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. H&r block free return Este capítulo no explica dichos impuestos adicionales. H&r block free return Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. H&r block free return Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. H&r block free return OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). H&r block free return   Existen impuestos adicionales que no se explican en esta publicación. H&r block free return Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. H&r block free return Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). H&r block free return Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. H&r block free return El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. H&r block free return Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. H&r block free return Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. H&r block free return Recibió ingresos de $108. H&r block free return 28 o más como empleado de una iglesia. H&r block free return Impuesto Adicional del Medicare. H&r block free return Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. H&r block free return 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. H&r block free return Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. H&r block free return Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). H&r block free return Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). H&r block free return El NIIT es un impuesto de 3. H&r block free return 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. H&r block free return Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. H&r block free return Impuestos sobre recuperaciones. H&r block free return Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. H&r block free return Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. H&r block free return Impuesto sobre beneficios en exceso de la sección 72(m)(5). H&r block free return Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. H&r block free return Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. H&r block free return Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. H&r block free return Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. H&r block free return La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. H&r block free return Impuestos sobre pagos de contrato blindado. H&r block free return Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. H&r block free return La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. H&r block free return Vea las instrucciones para la línea 60 del Formulario 1040. H&r block free return Impuestos sobre distribuciones acumuladas de fideicomisos. H&r block free return Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. H&r block free return Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. H&r block free return Impuestos adicionales sobre las cuentas HSA o MSA. H&r block free return Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. H&r block free return Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. H&r block free return Impuestos adicionales en cuentas Coverdell ESA para estudios. H&r block free return Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. H&r block free return Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. H&r block free return Impuestos adicionales sobre programas de matrícula calificada. H&r block free return Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. H&r block free return Vea la Publicación 970 y el Formulario 5329, ambos en inglés. H&r block free return Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. H&r block free return Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. H&r block free return Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. H&r block free return Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. H&r block free return Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. H&r block free return Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. H&r block free return Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. H&r block free return Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. H&r block free return Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. H&r block free return Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. H&r block free return Devolución del crédito tributario para comprador de primera vivienda. H&r block free return Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. H&r block free return Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. H&r block free return Pagos. H&r block free return   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. H&r block free return Incluya los créditos que se tratan como pagos. H&r block free return Este capítulo no explica dichos pagos ni créditos. H&r block free return Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. H&r block free return Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. H&r block free return PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. H&r block free return Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. H&r block free return Se declara en la línea 70 del Formulario 1040. H&r block free return Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. H&r block free return Reembolso o saldo adeudado. H&r block free return   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. H&r block free return Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. H&r block free return Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. H&r block free return La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. H&r block free return Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). H&r block free return Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. H&r block free return Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. H&r block free return Ajustes y elementos de preferencia tributaria. H&r block free return   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. H&r block free return Información adicional. H&r block free return   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. H&r block free return Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. H&r block free return Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. H&r block free return Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. H&r block free return Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. H&r block free return El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. H&r block free return Cuándo el IRS no puede calcularle los impuestos. H&r block free return   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. H&r block free return Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. H&r block free return Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. H&r block free return Su ingreso tributable es $100,000 o más. H&r block free return Detalla las deducciones. H&r block free return Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. H&r block free return Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. H&r block free return Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. H&r block free return Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. H&r block free return Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. H&r block free return Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. H&r block free return Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. H&r block free return Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. H&r block free return Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. H&r block free return Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. H&r block free return Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. H&r block free return Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. H&r block free return Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. H&r block free return Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. H&r block free return Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. H&r block free return En el espacio provisto, anote su número de Seguro Social. H&r block free return Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. H&r block free return Firme y feche la declaración y escriba su(s) oficio(s). H&r block free return Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. H&r block free return En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. H&r block free return Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. H&r block free return Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. H&r block free return Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. H&r block free return También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). H&r block free return Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. H&r block free return Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. H&r block free return Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. H&r block free return Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. H&r block free return Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. H&r block free return Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. H&r block free return Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. H&r block free return No llene las líneas 9 a 12. H&r block free return Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. H&r block free return Pagos. H&r block free return   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. H&r block free return El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. H&r block free return Crédito por ingreso del trabajo. H&r block free return   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. H&r block free return Escriba “EIC” en el espacio a la izquierda de la línea 8a. H&r block free return Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. H&r block free return   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). H&r block free return Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. H&r block free return Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. H&r block free return Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. H&r block free return No llene la línea 28. H&r block free return Llene las líneas 29 a 33 y 36 a 40 si le corresponden. H&r block free return Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. H&r block free return Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. H&r block free return No llene las líneas 34, 35 ni 42 a la 46. H&r block free return Pagos. H&r block free return   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. H&r block free return Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. H&r block free return Crédito por gastos del cuidado de menores y dependientes. H&r block free return   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. H&r block free return Anote la cantidad del crédito en la línea 29. H&r block free return El IRS no le calculará este crédito. H&r block free return Crédito para ancianos o personas incapacitadas. H&r block free return   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. H&r block free return Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. H&r block free return En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. H&r block free return Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. H&r block free return Crédito por ingreso del trabajo. H&r block free return   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. H&r block free return Anote “EIC” a la izquierda del espacio de la línea 38a. H&r block free return Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. H&r block free return   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. H&r block free return Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. H&r block free return   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). H&r block free return Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. H&r block free return Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. H&r block free return No llene la línea 44. H&r block free return Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. H&r block free return Lea las líneas 45 a la 71. H&r block free return Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. H&r block free return Además, no complete la línea 55 ni las líneas 73 a 77. H&r block free return No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. H&r block free return Pagos. H&r block free return   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. H&r block free return Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. H&r block free return Crédito por gastos del cuidado de menores y dependientes. H&r block free return   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. H&r block free return Anote la cantidad del crédito en la línea 48. H&r block free return El IRS no le calculará este crédito. H&r block free return Crédito para ancianos o personas incapacitadas. H&r block free return   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. H&r block free return Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. H&r block free return En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. H&r block free return Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. H&r block free return Crédito por ingreso del trabajo. H&r block free return   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. H&r block free return Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. H&r block free return Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. H&r block free return   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. H&r block free return Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. H&r block free return   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). H&r block free return Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. H&r block free return Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Puerto Rico

Updated 9/29/11 to add the municipalities of Adjuntas, Ciales, Guaynabo.

Updated 9/13/11 to add the municipalities of Fajardo, Gurabo, Las Piedras, Naguabo, Naranjito, Río Grande, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba.

Updated 9/6/11 to add the municipalities of Arroyo, Aguas Buenas, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Orocovis, Patillas and Ponce.

SP-FL-2011-14, Aug. 30, 2011

MIAMI — Victims of Hurricane Irene that began on Aug. 21, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba. Individuals who reside or have a business in these municipalities may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 21, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 21, and on or before Sept. 6, as long as the deposits are made by Sept. 6, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The municipalities listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 21 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 21 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 21 and on or before Sept. 6 provided the taxpayer makes these deposits by Sept. 6.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Puerto Rico/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

SP-FL-2011-14SP, Alivio Tributario a Víctimas del Huracán Irene en Puerto Rico
Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 20-Mar-2014

The H&r Block Free Return

H&r block free return 1. H&r block free return   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 free return 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 free return S. H&r block free return Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. H&r block free return S. H&r block free return Individual Income Tax Return 2350 Application for Extension of Time To File U. H&r block free return S. H&r block free return 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 free return S. H&r block free return Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. H&r block free return Filing Requirements If you are a U. H&r block free return S. H&r block free return 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 free return Your income, filing status, and age generally determine whether you must file an income tax return. H&r block free return 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 free return 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 free return Gross income. H&r block free return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. H&r block free return   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 free return 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 free return Self-employed individuals. H&r block free return   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 free return Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. H&r block free return 65 or older. H&r block free return   You are considered to be age 65 on the day before your 65th birthday. H&r block free return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. H&r block free return Residents of U. H&r block free return S. H&r block free return possessions. H&r block free return   If you are (or were) a bona fide resident of a U. H&r block free return S. H&r block free return 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 free return S. H&r block free return Possession. H&r block free return See the instructions for the form for more information. H&r block free return 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 free return 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 free return 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 free return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. H&r block free return — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. H&r block free return A tax return delivered by the U. H&r block free return S. H&r block free return 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 free return See your Form 1040 or Form 1040A instructions for a list of designated delivery services. H&r block free return Foreign wire transfers. H&r block free return   If you have a U. H&r block free return S. H&r block free return bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). H&r block free return If you do not have a U. H&r block free return S. H&r block free return bank account, ask if your financial institution has a U. H&r block free return S. H&r block free return affiliate that can help you make same-day wire transfers. H&r block free return   For more information, visit www. H&r block free return eftps. H&r block free return gov. H&r block free return Extensions You can get an extension of time to file your return. H&r block free return In some circumstances, you also can get an extension of time to file and pay any tax due. H&r block free return 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 free return 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 free return 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 free return Automatic 2-month extension. H&r block free return   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 free return S. H&r block free return 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 free return   If you use a calendar year, the regular due date of your return is April 15. H&r block free return 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 free return Married taxpayers. H&r block free return   If you file a joint return, either you or your spouse can qualify for the automatic extension. H&r block free return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. H&r block free return How to get the extension. H&r block free return   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 free return Automatic 6-month extension. H&r block free return   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 free return To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). H&r block free return For more information about filing electronically, see E-file options , later. H&r block free return   The form must show your properly estimated tax liability based on the information available to you. H&r block free return    You may not be eligible. H&r block free return 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 free return E-file options. H&r block free return    You can use e-file to get an extension of time to file. H&r block free return 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 free return   First, complete Form 4868 to use as a worksheet. H&r block free return 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 free return    Then, do one of the following. H&r block free return E-file Form 4868. H&r block free return You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. H&r block free return You will need to provide certain information from your tax return for 2012. H&r block free return If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. H&r block free return If you e-file Form 4868, do not also send a paper Form 4868. H&r block free return E-file and pay by credit or debit card. H&r block free return 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 free return You can do this by phone or over the Internet. H&r block free return If you do this, you do not file Form 4868. H&r block free return For more information, see the instructions for your tax return. H&r block free return When to file. H&r block free return   Generally, you must request the 6-month extension by the regular due date of your return. H&r block free return Previous 2-month extension. H&r block free return   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 free return The 2-month period and the 6-month period start at the same time. H&r block free return You have to request the additional 4 months by the new due date allowed by the 2-month extension. H&r block free return   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 free return You must make an accurate estimate of your tax based on the information available to you. H&r block free return If you find you cannot pay the full amount due with Form 4868, you can still get the extension. H&r block free return You will owe interest on the unpaid amount from the original due date of the return. H&r block free return   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 free return 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 free return 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 free return Additional extension of time for taxpayers out of the country. H&r block free return   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 free return   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 free return 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 free return   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 free return Extension of time to meet tests. H&r block free return   You generally cannot get an extension of more than 6 months. H&r block free return However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. H&r block free return   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 free return The tests, the exclusions, and the deduction are explained in chapter 4. H&r block free return   You should request an extension if all three of the following apply. H&r block free return You are a U. H&r block free return S. H&r block free return citizen or resident alien. H&r block free return 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 free return 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 free return   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 free return 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 free return How to get an extension. H&r block free return   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 free return 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 free return What if tests are not met. H&r block free return   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 free return    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 free return Otherwise, if you file late and additional tax is due, you may be subject to a penalty. H&r block free return Return filed before test is met. H&r block free return   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 free return S. H&r block free return and foreign sources and pay the tax on that income. H&r block free return 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 free return Foreign Currency You must express the amounts you report on your U. H&r block free return S. H&r block free return tax return in U. H&r block free return S. H&r block free return dollars. H&r block free return 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 free return S. H&r block free return dollars. H&r block free return How you do this depends on your functional currency. H&r block free return Your functional currency generally is the U. H&r block free return S. H&r block free return dollar unless you are required to use the currency of a foreign country. H&r block free return You must make all federal income tax determinations in your functional currency. H&r block free return The U. H&r block free return S. H&r block free return dollar is the functional currency for all taxpayers except some qualified business units (QBUs). H&r block free return A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. H&r block free return Even if you have a QBU, your functional currency is the dollar if any of the following apply. H&r block free return You conduct the business in U. H&r block free return S. H&r block free return dollars. H&r block free return The principal place of business is located in the United States. H&r block free return You choose to or are required to use the U. H&r block free return S. H&r block free return dollar as your functional currency. H&r block free return 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 free return Make all income tax determinations in your functional currency. H&r block free return If your functional currency is the U. H&r block free return S. H&r block free return dollar, you must immediately translate into U. H&r block free return S. H&r block free return dollars all items of income, expense, etc. H&r block free return (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. H&r block free return Use the exchange rate prevailing when you receive, pay, or accrue the item. H&r block free return If there is more than one exchange rate, use the one that most properly reflects your income. H&r block free return You can generally get exchange rates from banks and U. H&r block free return S. H&r block free return Embassies. H&r block free return If your functional currency is not the U. H&r block free return S. H&r block free return dollar, make all income tax determinations in your functional currency. H&r block free return At the end of the year, translate the results, such as income or loss, into U. H&r block free return S. H&r block free return dollars to report on your income tax return. H&r block free return Blocked Income You generally must report your foreign income in terms of U. H&r block free return S. H&r block free return dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. H&r block free return S. H&r block free return dollars. H&r block free return If, because of restrictions in a foreign country, your income is not readily convertible into U. H&r block free return S. H&r block free return dollars or into other money or property that is readily convertible into U. H&r block free return S. H&r block free return dollars, your income is “blocked” or “deferrable” income. H&r block free return You can report this income in one of two ways: Report the income and pay your federal income tax with U. H&r block free return S. H&r block free return 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 free return If you choose to postpone the reporting of the income, you must file an information return with your tax return. H&r block free return For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. H&r block free return Rul. H&r block free return 74-351. H&r block free return ” 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 free return 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 free return You must report your income on your information return using the foreign currency in which you received that income. H&r block free return If you have blocked income from more than one foreign country, include a separate information return for each country. H&r block free return Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. H&r block free return S. H&r block free return dollars or into other money or property that is convertible into U. H&r block free return S. H&r block free return currency. H&r block free return 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 free return 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 free return 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 free return 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 free return To apply for permission, file Form 3115, Application for Change in Accounting Method. H&r block free return 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 free return See the instructions for Form 3115 for information on changing your accounting method. H&r block free return Fulbright Grant All income must be reported in U. H&r block free return S. H&r block free return dollars. H&r block free return In most cases, the tax also must be paid in U. H&r block free return S. H&r block free return dollars. H&r block free return 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 free return S. H&r block free return tax that is based on the blocked income. H&r block free return Paying U. H&r block free return S. H&r block free return tax in foreign currency. H&r block free return   To qualify for this method of payment, you must prepare a statement that shows the following information. H&r block free return You were a Fulbright grantee and were paid in nonconvertible foreign currency. H&r block free return The total grant you received during the year and the amount you received in nonconvertible foreign currency. H&r block free return At least 70% of the grant was paid in nonconvertible foreign currency. H&r block free return The statement must be certified by the U. H&r block free return S. H&r block free return educational foundation or commission paying the grant or other person having control of grant payments to you. H&r block free return   You should prepare at least two copies of this statement. H&r block free return 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 free return Figuring actual tax. H&r block free return   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 free return If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. H&r block free return   Adjusted gross income that is blocked income × Total U. H&r block free return S. H&r block free return tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. H&r block free return A copy of the certified statement discussed earlier. H&r block free return 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 free return S. H&r block free return dollars. H&r block free return The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. H&r block free return Figuring estimated tax on nonconvertible foreign currency. H&r block free return   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 free return   Adjusted gross income that is blocked income × Total estimated U. H&r block free return S. H&r block free return 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 free return Deposit of foreign currency with disbursing officer. H&r block free return   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 free return Estimated tax installments. H&r block free return   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 free return See Estimated Tax , later. H&r block free return Deposit receipt. H&r block free return   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. H&r block free return The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. H&r block free return S. H&r block free return dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. H&r block free return Keep the copy for your records. H&r block free return 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 free return IRS e-file offers accurate, safe, and fast alternatives to filing on paper. H&r block free return IRS computers quickly and automatically check for errors or other missing information. H&r block free return Even returns with a foreign address can be e-filed! How to e-file. H&r block free return   There are three ways you can e-file. H&r block free return Use your personal computer. H&r block free return Use a volunteer. H&r block free return Many programs offering free tax help can e-file your return. H&r block free return Use a tax professional. H&r block free return Most tax professionals can e-file your return. H&r block free return These methods are explained in detail in the instructions for your tax return. H&r block free return 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 free return You claim the foreign earned income exclusion. H&r block free return You claim the foreign housing exclusion or deduction. H&r block free return You live in a foreign country. H&r block free return Instead, use one of the following special addresses. H&r block free return 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 free return O. H&r block free return 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 free return However, you should not file with the addresses listed above if you are a bona fide resident of the U. H&r block free return S. H&r block free return Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. H&r block free return Resident of U. H&r block free return S. H&r block free return Virgin Islands (USVI). H&r block free return   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 free return S. H&r block free return return. H&r block free return However, you must file a return with the USVI. H&r block free return    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. H&r block free return Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. H&r block free return   If you are a U. H&r block free return S. H&r block free return 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 free return File the original return with the United States and file a signed copy of the U. H&r block free return S. H&r block free return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. H&r block free return   You must complete Form 8689, Allocation of Individual Income Tax to the U. H&r block free return S. H&r block free return Virgin Islands, and attach a copy to both your U. H&r block free return S. H&r block free return return and your USVI return. H&r block free return You should file your U. H&r block free return S. H&r block free return return with the address listed under Where To File. H&r block free return   See Publication 570, Tax Guide for Individuals With Income From U. H&r block free return S. H&r block free return Possessions, for information about filing Virgin Islands returns. H&r block free return Resident of Guam. H&r block free return   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. H&r block free return    Send your return to the:     Department of Revenue and Taxation Government of Guam P. H&r block free return O. H&r block free return Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. H&r block free return S. H&r block free return 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 free return Send your return to the address listed under Where To File. H&r block free return   See Publication 570 for information about filing Guam returns. H&r block free return Resident of the Commonwealth of the Northern Mariana Islands. H&r block free return   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 free return    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. H&r block free return O. H&r block free return Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. H&r block free return S. H&r block free return 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 free return Send your return to the address listed under Where To File. H&r block free return   See Publication 570 for information about filing Northern Mariana Islands returns. H&r block free return 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 free return S. H&r block free return 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 free return S. H&r block free return resident. H&r block free return 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 free return If you make this choice, the following two rules apply. H&r block free return 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 free return You must file a joint income tax return for the year you make the choice. H&r block free return This means that neither of you can claim under any tax treaty not to be a U. H&r block free return S. H&r block free return resident for a tax year for which the choice is in effect. H&r block free return You can file joint or separate returns in years after the year in which you make the choice. H&r block free return Example 1. H&r block free return Pat Smith, a U. H&r block free return S. H&r block free return citizen, is married to Norman, a nonresident alien. H&r block free return Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. H&r block free return 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 free return 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 free return Example 2. H&r block free return When Bob and Sharon Williams got married, both were nonresident aliens. H&r block free return In June of last year, Bob became a resident alien and remained a resident for the rest of the year. H&r block free return 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 free return 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 free return 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 free return If you do not choose to treat your nonresident alien spouse as a U. H&r block free return S. H&r block free return resident, you may be able to use head of household filing status. H&r block free return 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 free return For more information, see Publication 501. H&r block free return Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. H&r block free return S. H&r block free return resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). H&r block free return To get an SSN for a nonresident alien spouse, apply at an office of the U. H&r block free return S. H&r block free return Social Security Administration (SSA) or U. H&r block free return S. H&r block free return consulate. H&r block free return You must complete Form SS-5, Application for a Social Security Card, available at www. H&r block free return socialsecurity. H&r block free return gov or by calling 1-800-772-1213. H&r block free return You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. H&r block free return 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 free return 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 free return It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. H&r block free return S. H&r block free return citizen or resident alien on the last day of your tax year and that you choose to be treated as U. H&r block free return S. H&r block free return 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 free return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. H&r block free return ) You generally make this choice when you file your joint return. H&r block free return However, you also can make the choice by filing a joint amended return on Form 1040X. H&r block free return Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. H&r block free return 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 free return You generally must file the amended joint return within 3 years from the date you filed your original U. H&r block free return S. H&r block free return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. H&r block free return Table 1–1. H&r block free return 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 free return   • The revocation must be made by the due date for filing the tax return for that tax year. H&r block free return   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. H&r block free return 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 free return     • The name and address of any person who is revoking the choice for a deceased spouse. H&r block free return     • 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 free return   • 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 free return 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 free return   • If the surviving spouse is a U. H&r block free return S. H&r block free return 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 free return   • 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 free return 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 free return 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 free return 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 free return S. H&r block free return citizen or resident alien at any time during the later tax year. H&r block free return Example. H&r block free return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. H&r block free return They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. H&r block free return On January 10, 2012, Dick became a nonresident alien. H&r block free return Judy had remained a nonresident alien. H&r block free return 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 free return Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. H&r block free return For 2013, both are treated as nonresident aliens. H&r block free return 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 free return 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 free return 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 free return Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. H&r block free return S. H&r block free return citizen or resident abroad as for a taxpayer in the United States. H&r block free return For current instructions on making estimated tax payments, see Form 1040-ES. H&r block free return If you had a tax liability for 2013, you may have to pay estimated tax for 2014. H&r block free return 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 free return (The return must cover all 12 months. H&r block free return ) 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 free return See Publication 505 for more information. H&r block free return The first installment of estimated tax is due on April 15, 2014. H&r block free return Foreign earned income exclusion. H&r block free return   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 free return In addition, you can reduce your income by your estimated foreign housing deduction. H&r block free return 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 free return 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 free return   For more information about figuring your estimated tax, see Publication 505. H&r block free return Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. H&r block free return 1). H&r block free return   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 free return 1. H&r block free return Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). H&r block free return See the filing instructions at www. H&r block free return bsaefiling. H&r block free return fincen. H&r block free return treas. H&r block free return gov/main. H&r block free return html. H&r block free return   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 free return You do not need to file the report if the assets are with a U. H&r block free return S. H&r block free return 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 free return   More information about the filing of Form 114 can be found in the instructions for the form. H&r block free return FinCEN Form 105. H&r block free return   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 free return Certain recipients of currency or monetary instruments also must file Form 105. H&r block free return   More information about the filing of Form 105 can be found in the instructions on the back of the form. H&r block free return Form 8938. H&r block free return   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 free return 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 free return 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 free return S. H&r block free return person. H&r block free return   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 free return   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. H&r block free return Prev  Up  Next   Home   More Online Publications