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How To File State Tax Return

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How To File State Tax Return

How to file state tax return 1. How to file state tax return   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. How to file state tax return Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. How to file state tax return   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. How to file state tax return See Publication 501 for more information. How to file state tax return Additional Medicare Tax. How to file state tax return  Beginning in 2013, a 0. How to file state tax return 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. How to file state tax return For more information, see the Instructions for Form 1040, line 60, and Form 8959. How to file state tax return Net Investment Income Tax. How to file state tax return  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to file state tax return NIIT is a 3. How to file state tax return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. How to file state tax return For more information, see the Instructions for Form 1040, line 60, and Form 8960. How to file state tax return Refundable credit for prior year minimum tax. How to file state tax return  The refundable portion of the credit for prior year minimum tax is no longer available. How to file state tax return Who must file. How to file state tax return  Generally, the amount of income you can receive before you must file a return has been increased. How to file state tax return See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. How to file state tax return Reminders File online. How to file state tax return  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. How to file state tax return Create your own personal identification number (PIN) and file a completely paperless tax return. How to file state tax return For more information, see Does My Return Have To Be on Paper , later. How to file state tax return Change of address. How to file state tax return  If you change your address, you should notify the IRS. How to file state tax return You can use Form 8822 to notify the IRS of the change. How to file state tax return See Change of Address , later, under What Happens After I File. How to file state tax return Enter your social security number. How to file state tax return  You must enter your social security number (SSN) in the spaces provided on your tax return. How to file state tax return If you file a joint return, enter the SSNs in the same order as the names. How to file state tax return Direct deposit of refund. How to file state tax return  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. How to file state tax return See Direct Deposit under Refunds, later. How to file state tax return If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. How to file state tax return Pay online or by phone. How to file state tax return  If you owe additional tax, you may be able to pay online or by phone. How to file state tax return See How To Pay , later. How to file state tax return Installment agreement. How to file state tax return  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. How to file state tax return See Installment Agreement , later, under Amount You Owe. How to file state tax return You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. How to file state tax return Automatic 6-month extension. How to file state tax return  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. How to file state tax return S. How to file state tax return Individual Income Tax Return. How to file state tax return See Automatic Extension , later. How to file state tax return Service in combat zone. How to file state tax return  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. How to file state tax return See Individuals Serving in Combat Zone , later, under When Do I Have To File. How to file state tax return Adoption taxpayer identification number. How to file state tax return  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). How to file state tax return For more information, see Social Security Number (SSN) , later. How to file state tax return Taxpayer identification number for aliens. How to file state tax return  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. How to file state tax return For more information, see Social Security Number (SSN) , later. How to file state tax return Frivolous tax submissions. How to file state tax return  The IRS has published a list of positions that are identified as frivolous. How to file state tax return The penalty for filing a frivolous tax return is $5,000. How to file state tax return Also, the $5,000 penalty will apply to other specified frivolous submissions. How to file state tax return For more information, see Civil Penalties , later. How to file state tax return Introduction This chapter discusses the following topics. How to file state tax return Whether you have to file a return. How to file state tax return Which form to use. How to file state tax return How to file electronically. How to file state tax return When, how, and where to file your return. How to file state tax return What happens if you pay too little or too much tax. How to file state tax return What records you should keep and how long you should keep them. How to file state tax return How you can change a return you have already filed. How to file state tax return Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. How to file state tax return Individuals in general. How to file state tax return (There are special rules for surviving spouses, executors, administrators, legal representatives, U. How to file state tax return S. How to file state tax return citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. How to file state tax return S. How to file state tax return possessions. How to file state tax return ) Dependents. How to file state tax return Certain children under age 19 or full-time students. How to file state tax return Self-employed persons. How to file state tax return Aliens. How to file state tax return The filing requirements for each category are explained in this chapter. How to file state tax return The filing requirements apply even if you do not owe tax. How to file state tax return Even if you do not have to file a return, it may be to your advantage to do so. How to file state tax return See Who Should File, later. How to file state tax return File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. How to file state tax return Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. How to file state tax return Individuals—In General If you are a U. How to file state tax return S. How to file state tax return citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. How to file state tax return To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. How to file state tax return Even if no table shows that you must file, you may need to file to get money back. How to file state tax return (See Who Should File , later. How to file state tax return ) Gross income. How to file state tax return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. How to file state tax return It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). How to file state tax return Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to file state tax return If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. How to file state tax return   Common types of income are discussed in Part Two of this publication. How to file state tax return Community income. How to file state tax return   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. How to file state tax return This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. How to file state tax return See Publication 555, Community Property, for more information. How to file state tax return Nevada, Washington, and California domestic partners. How to file state tax return   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. How to file state tax return See Publication 555. How to file state tax return Self-employed individuals. How to file state tax return   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. How to file state tax return See Self-Employed Persons , later, for more information about your filing requirements. How to file state tax return    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. How to file state tax return Filing status. How to file state tax return   Your filing status depends on whether you are single or married and on your family situation. How to file state tax return Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. How to file state tax return See chapter 2 for an explanation of each filing status. How to file state tax return Age. How to file state tax return   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. How to file state tax return See Table 1-1. How to file state tax return You are considered 65 on the day before your 65th birthday. How to file state tax return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. How to file state tax return Table 1-1. How to file state tax return 2013 Filing Requirements for Most Taxpayers IF your filing status is. How to file state tax return . How to file state tax return . How to file state tax return AND at the end of 2013 you  were. How to file state tax return . How to file state tax return . How to file state tax return * THEN file a return if  your gross income  was at least. How to file state tax return . How to file state tax return . How to file state tax return ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to file state tax return ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to file state tax return Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to file state tax return If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. How to file state tax return Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. How to file state tax return Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. How to file state tax return But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. How to file state tax return *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How to file state tax return Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. How to file state tax return You are the surviving spouse, executor, administrator, or legal representative. How to file state tax return The decedent met the filing requirements at the date of death. How to file state tax return For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. How to file state tax return U. How to file state tax return S. How to file state tax return Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. How to file state tax return For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. How to file state tax return S. How to file state tax return Citizens and Resident Aliens Abroad. How to file state tax return It is available online and at most U. How to file state tax return S. How to file state tax return embassies and consulates. How to file state tax return See How To Get Tax Help in the back of this publication. How to file state tax return Residents of Puerto Rico If you are a U. How to file state tax return S. How to file state tax return citizen and also a bona fide resident of Puerto Rico, you generally must file a U. How to file state tax return S. How to file state tax return income tax return for any year in which you meet the income requirements. How to file state tax return This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. How to file state tax return If you are a bona fide resident of Puerto Rico for the entire year, your U. How to file state tax return S. How to file state tax return gross income does not include income from sources within Puerto Rico. How to file state tax return It does, however, include any income you received for your services as an employee of the United States or a U. How to file state tax return S. How to file state tax return agency. How to file state tax return If you receive income from Puerto Rican sources that is not subject to U. How to file state tax return S. How to file state tax return tax, you must reduce your standard deduction. How to file state tax return As a result, the amount of income you must have before you are required to file a U. How to file state tax return S. How to file state tax return income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. How to file state tax return For more information, see Publication 570, Tax Guide for Individuals With Income From U. How to file state tax return S. How to file state tax return Possessions. How to file state tax return Individuals With Income From U. How to file state tax return S. How to file state tax return Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. How to file state tax return S. How to file state tax return Virgin Islands, special rules may apply when determining whether you must file a U. How to file state tax return S. How to file state tax return federal income tax return. How to file state tax return In addition, you may have to file a return with the individual island government. How to file state tax return See Publication 570 for more information. How to file state tax return Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. How to file state tax return You also must file if your situation is described in Table 1-3. How to file state tax return Responsibility of parent. How to file state tax return   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. How to file state tax return If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. How to file state tax return If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. How to file state tax return ” Child's earnings. How to file state tax return   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. How to file state tax return This is true even if under local law the child's parent has the right to the earnings and may actually have received them. How to file state tax return But if the child does not pay the tax due on this income, the parent is liable for the tax. How to file state tax return Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. How to file state tax return If this election is made, the child does not have to file a return. How to file state tax return See Parent's Election To Report Child's Interest and Dividends in chapter 31. How to file state tax return Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. How to file state tax return Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. How to file state tax return You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). How to file state tax return Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. How to file state tax return 28 or more. How to file state tax return (See Table 1-3. How to file state tax return ) Use Schedule SE (Form 1040) to figure your self-employment tax. How to file state tax return Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. How to file state tax return For more information about this tax, see Publication 334, Tax Guide for Small Business. How to file state tax return Employees of foreign governments or international organizations. How to file state tax return   If you are a U. How to file state tax return S. How to file state tax return citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. How to file state tax return Ministers. How to file state tax return   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. How to file state tax return This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. How to file state tax return For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to file state tax return Table 1-2. How to file state tax return 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. How to file state tax return If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. How to file state tax return (See Table 1-3 for other situations when you must file. How to file state tax return ) In this table, earned income includes salaries, wages, tips, and professional fees. How to file state tax return It also includes taxable scholarship and fellowship grants. How to file state tax return (See Scholarships and fellowships in chapter 12. How to file state tax return ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. How to file state tax return It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. How to file state tax return Gross income is the total of your earned and unearned income. How to file state tax return   Single dependents—Were you either age 65 or older or blind? □ No. How to file state tax return You must file a return if any of the following apply. How to file state tax return     • Your unearned income was more than $1,000. How to file state tax return     • Your earned income was more than $6,100. How to file state tax return     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. How to file state tax return □ Yes. How to file state tax return You must file a return if any of the following apply. How to file state tax return     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). How to file state tax return     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). How to file state tax return     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). How to file state tax return Married dependents—Were you either age 65 or older or blind? □ No. How to file state tax return You must file a return if any of the following apply. How to file state tax return     • Your unearned income was more than $1,000. How to file state tax return     • Your earned income was more than $6,100. How to file state tax return     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How to file state tax return     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. How to file state tax return □ Yes. How to file state tax return You must file a return if any of the following apply. How to file state tax return     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). How to file state tax return     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). How to file state tax return     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How to file state tax return     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). How to file state tax return Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. How to file state tax return The rules used to determine your alien status are discussed in Publication 519, U. How to file state tax return S. How to file state tax return Tax Guide for Aliens. How to file state tax return Resident alien. How to file state tax return   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. How to file state tax return S. How to file state tax return citizens. How to file state tax return Use the forms discussed in this publication. How to file state tax return Nonresident alien. How to file state tax return   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. How to file state tax return S. How to file state tax return citizens and resident aliens. How to file state tax return See Publication 519 to find out if U. How to file state tax return S. How to file state tax return income tax laws apply to you and which forms you should file. How to file state tax return Dual-status taxpayer. How to file state tax return   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. How to file state tax return Different rules apply for each part of the year. How to file state tax return For information on dual-status taxpayers, see Publication 519. How to file state tax return Table 1-3. How to file state tax return Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. How to file state tax return 1. How to file state tax return   You owe any special taxes, including any of the following. How to file state tax return   a. How to file state tax return Alternative minimum tax. How to file state tax return   b. How to file state tax return Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. How to file state tax return But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. How to file state tax return   c. How to file state tax return Household employment taxes. How to file state tax return But if you are filing a return only because you owe this tax, you can file Schedule H by itself. How to file state tax return   d. How to file state tax return Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. How to file state tax return   e. How to file state tax return Recapture of first-time homebuyer credit. How to file state tax return   f. How to file state tax return Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. How to file state tax return   g. How to file state tax return Recapture taxes. How to file state tax return 2. How to file state tax return   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. How to file state tax return 3. How to file state tax return   You had net earnings from self-employment of at least $400. How to file state tax return 4. How to file state tax return   You had wages of $108. How to file state tax return 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. How to file state tax return Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. How to file state tax return You had federal income tax withheld or made estimated tax payments. How to file state tax return You qualify for the earned income credit. How to file state tax return See chapter 36 for more information. How to file state tax return You qualify for the additional child tax credit. How to file state tax return See chapter 34 for more information. How to file state tax return You qualify for the health coverage tax credit. How to file state tax return See chapter 37 for more information. How to file state tax return You qualify for the American opportunity credit. How to file state tax return See chapter 35 for more information. How to file state tax return You qualify for the credit for federal tax on fuels. How to file state tax return See chapter 37 for more information. How to file state tax return Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. How to file state tax return (But also see Does My Return Have To Be on Paper , later. How to file state tax return ) See the discussion under Form 1040 for when you must use that form. How to file state tax return Form 1040EZ Form 1040EZ is the simplest form to use. How to file state tax return You can use Form 1040EZ if all of the following apply. How to file state tax return    Your filing status is single or married filing jointly. How to file state tax return If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. How to file state tax return You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. How to file state tax return If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to file state tax return You do not claim any dependents. How to file state tax return Your taxable income is less than $100,000. How to file state tax return Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. How to file state tax return You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. How to file state tax return You do not claim any credits other than the earned income credit. How to file state tax return You do not owe any household employment taxes on wages you paid to a household employee. How to file state tax return If you earned tips, they are included in boxes 5 and 7 of your Form W-2. How to file state tax return You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. How to file state tax return   You must meet all of these requirements to use Form 1040EZ. How to file state tax return If you do not, you must use Form 1040A or Form 1040. How to file state tax return Figuring tax. How to file state tax return   On Form 1040EZ, you can use only the tax table to figure your income tax. How to file state tax return You cannot use Form 1040EZ to report any other tax. How to file state tax return Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. How to file state tax return You can use Form 1040A if all of the following apply. How to file state tax return    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. How to file state tax return If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. How to file state tax return You must use Form 1040. How to file state tax return Your taxable income is less than $100,000. How to file state tax return Your adjustments to income are for only the following items. How to file state tax return Educator expenses. How to file state tax return IRA deduction. How to file state tax return Student loan interest deduction. How to file state tax return Tuition and fees. How to file state tax return You do not itemize your deductions. How to file state tax return You claim only the following tax credits. How to file state tax return The credit for child and dependent care expenses. How to file state tax return (See chapter 32. How to file state tax return ) The credit for the elderly or the disabled. How to file state tax return (See chapter 33. How to file state tax return ) The education credits. How to file state tax return (See chapter 35. How to file state tax return ) The retirement savings contribution credit. How to file state tax return (See chapter 37. How to file state tax return ) The child tax credit. How to file state tax return (See chapter 34. How to file state tax return ) The earned income credit. How to file state tax return (See chapter 36. How to file state tax return ) The additional child tax credit. How to file state tax return (See chapter 34. How to file state tax return ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. How to file state tax return (See Publication 525, Taxable and Nontaxable Income. How to file state tax return )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. How to file state tax return   You must meet all these requirements to use Form 1040A. How to file state tax return If you do not, you must use Form 1040. How to file state tax return Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. How to file state tax return You can use Form 1040 to report all types of income, deductions, and credits. How to file state tax return You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. How to file state tax return You must use Form 1040 if any of the following apply. How to file state tax return    Your taxable income is $100,000 or more. How to file state tax return You itemize your deductions on Schedule A. How to file state tax return You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. How to file state tax return You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. How to file state tax return Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). How to file state tax return You received $20 or more in tips in any 1 month and did not report all of them to your employer. How to file state tax return (See chapter 6. How to file state tax return ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. How to file state tax return You claim any credits other than the credits listed earlier under Form 1040A. How to file state tax return You owe the excise tax on insider stock compensation from an expatriated corporation. How to file state tax return Your Form W-2 shows an amount in box 12 with a code Z. How to file state tax return You had a qualified health savings account funding distribution from your IRA. How to file state tax return You are an employee and your employer did not withhold social security and Medicare tax. How to file state tax return You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. How to file state tax return You are a debtor in a bankruptcy case filed after October 16, 2005. How to file state tax return You must repay the first-time homebuyer credit. How to file state tax return You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. How to file state tax return Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). How to file state tax return If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. How to file state tax return See your tax return instructions for details. How to file state tax return If you do not qualify for Free File, then you should check out IRS. How to file state tax return gov for low-cost e-file options or Free File Fillable Forms. How to file state tax return IRS e-file Table 1-4 lists the benefits of IRS e-file. How to file state tax return IRS e-file uses automation to replace most of the manual steps needed to process paper returns. How to file state tax return As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. How to file state tax return However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. How to file state tax return Using e-file does not affect your chances of an IRS examination of your return. How to file state tax return Free File Fillable Forms. How to file state tax return   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. How to file state tax return These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. How to file state tax return gov, and Apply only to a federal tax return. How to file state tax return Electronic return signatures. How to file state tax return   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). How to file state tax return If you are filing online, you must use a Self-Select PIN. How to file state tax return If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. How to file state tax return Self-Select PIN. How to file state tax return   The Self-Select PIN method allows you to create your own PIN. How to file state tax return If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. How to file state tax return   A PIN is any combination of five digits you choose except five zeros. How to file state tax return If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. How to file state tax return   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. How to file state tax return Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. How to file state tax return AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. How to file state tax return If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. How to file state tax return Visit us at IRS. How to file state tax return gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. How to file state tax return (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. How to file state tax return The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. How to file state tax return ) You will also be prompted to enter your date of birth. How to file state tax return Table 1-4. How to file state tax return Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. How to file state tax return • Free File is available in English and Spanish. How to file state tax return • Free File is available online 24 hours a day, 7 days a week. How to file state tax return • Get your refund faster by e-filing using Direct Deposit. How to file state tax return • Sign electronically with a secure self-selected PIN and file a completely paperless return. How to file state tax return • Receive an acknowledgement that your return was received and accepted. How to file state tax return • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. How to file state tax return You can also file a return early and pay the amount you owe by the due date of your return. How to file state tax return • Save time by preparing and e-filing federal and state returns together. How to file state tax return • IRS computers quickly and automatically check for errors or other missing information. How to file state tax return • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. How to file state tax return You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. How to file state tax return If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. How to file state tax return This can be found at IRS. How to file state tax return gov. How to file state tax return Click on Request an Electronic Filing PIN. How to file state tax return Or you can call 1-866-704-7388. How to file state tax return Practitioner PIN. How to file state tax return   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. How to file state tax return The practitioner can provide you with details. How to file state tax return Form 8453. How to file state tax return   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. How to file state tax return For details, see Form 8453. How to file state tax return For more details, visit www. How to file state tax return irs. How to file state tax return gov/efile and click on “ Individuals. How to file state tax return ” Identity Protection PIN. How to file state tax return   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. How to file state tax return If the IRS has not given you this type of number, leave these spaces blank. How to file state tax return For more information, see the Instructions for Form 1040A or Form 1040. How to file state tax return Power of attorney. How to file state tax return   If an agent is signing your return for you, a power of attorney (POA) must be filed. How to file state tax return Attach the POA to Form 8453 and file it using that form's instructions. How to file state tax return See Signatures , later, for more information on POAs. How to file state tax return State returns. How to file state tax return   In most states, you can file an electronic state return simultaneously with your federal return. How to file state tax return For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. How to file state tax return irs. How to file state tax return gov/efile. How to file state tax return Refunds. How to file state tax return   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. How to file state tax return With e-file, your refund will be issued faster than if you filed on paper. How to file state tax return   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. How to file state tax return See Offset against debts under Refunds, later. How to file state tax return Refund inquiries. How to file state tax return   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. How to file state tax return See Refund Information , later. How to file state tax return Amount you owe. How to file state tax return   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. How to file state tax return See How To Pay , later, for information on how to pay the amount you owe. How to file state tax return Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. How to file state tax return A computer with Internet access and tax preparation software are all you need. How to file state tax return Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. How to file state tax return IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. How to file state tax return For information, visit www. How to file state tax return irs. How to file state tax return gov/efile. How to file state tax return Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. How to file state tax return Others offer it for a fee. How to file state tax return Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. How to file state tax return Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. How to file state tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. How to file state tax return Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. How to file state tax return To find a site near you, call 1-800-906-9887. How to file state tax return Or to find the nearest AARP TaxAide site, visit AARP's website at www. How to file state tax return aarp. How to file state tax return org/taxaide or call 1-888-227-7669. How to file state tax return For more information on these programs, go to IRS. How to file state tax return gov and enter keyword “VITA” in the search box. How to file state tax return Using a Tax Professional Many tax professionals electronically file tax returns for their clients. How to file state tax return You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. How to file state tax return Note. How to file state tax return Tax professionals may charge a fee for IRS e-file. How to file state tax return Fees can vary depending on the professional and the specific services rendered. How to file state tax return When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. How to file state tax return For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. How to file state tax return Table 1-5. How to file state tax return When To File Your 2013 Return For U. How to file state tax return S. How to file state tax return citizens and residents who file returns on a calendar year. How to file state tax return   For Most Taxpayers For Certain Taxpayers Outside the U. How to file state tax return S. How to file state tax return No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. How to file state tax return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. How to file state tax return —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. How to file state tax return Filing paper returns on time. How to file state tax return   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. How to file state tax return If you send your return by registered mail, the date of the registration is the postmark date. How to file state tax return The registration is evidence that the return was delivered. How to file state tax return If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. How to file state tax return The postmarked certified mail receipt is evidence that the return was delivered. How to file state tax return Private delivery services. How to file state tax return   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. How to file state tax return The private delivery service can tell you how to get written proof of this date. How to file state tax return   For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file state tax return gov and enter “private delivery service” in the search box. How to file state tax return   The following are designated private delivery services. How to file state tax return DHL Express (DHL): Same Day Service. How to file state tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file state tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file state tax return M. How to file state tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file state tax return Filing electronic returns on time. How to file state tax return   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. How to file state tax return An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. How to file state tax return   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. How to file state tax return The date and time in your time zone controls whether your electronically filed return is timely. How to file state tax return Filing late. How to file state tax return   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. How to file state tax return For more information, see Penalties , later. How to file state tax return Also see Interest under Amount You Owe. How to file state tax return   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. How to file state tax return Nonresident alien. How to file state tax return    If you are a nonresident alien and earn wages subject to U. How to file state tax return S. How to file state tax return income tax withholding, your 2013 U. How to file state tax return S. How to file state tax return income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. How to file state tax return   If you do not earn wages subject to U. How to file state tax return S. How to file state tax return income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. How to file state tax return See Publication 519 for more filing information. How to file state tax return Filing for a decedent. How to file state tax return   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. How to file state tax return See Publication 559. How to file state tax return Extensions of Time To File You may be able to get an extension of time to file your return. How to file state tax return There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. How to file state tax return Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. How to file state tax return Example. How to file state tax return If your return is due on April 15, 2014, you will have until October 15, 2014, to file. How to file state tax return If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. How to file state tax return You may also be charged penalties, discussed later. How to file state tax return How to get the automatic extension. How to file state tax return   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. How to file state tax return E-file options. How to file state tax return   There are two ways you can use e-file to get an extension of time to file. How to file state tax return Complete Form 4868, Application for Automatic Extension of Time To File U. How to file state tax return S. How to file state tax return Individual Income Tax Return, to use as a worksheet. How to file state tax return If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. How to file state tax return If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. How to file state tax return E-file using your personal computer or a tax professional. How to file state tax return    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. How to file state tax return You will need to provide certain information from your tax return for 2012. How to file state tax return If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. How to file state tax return E-file and pay by credit or debit card or by direct transfer from your bank account. How to file state tax return   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. How to file state tax return You can do this by phone or over the Internet. How to file state tax return You do not file Form 4868. How to file state tax return See Pay online , under How To Pay, later in this chapter. How to file state tax return Filing a paper Form 4868. How to file state tax return   You can get an extension of time to file by filing a paper Form 4868. How to file state tax return Mail it to the address shown in the form instructions. How to file state tax return   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. How to file state tax return ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. How to file state tax return When to file. How to file state tax return   You must request the automatic extension by the due date for your return. How to file state tax return You can file your return any time before the 6-month extension period ends. How to file state tax return When you file your return. How to file state tax return   Enter any payment you made related to the extension of time to file on Form 1040, line 68. How to file state tax return If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. How to file state tax return Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. How to file state tax return Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. How to file state tax return S. How to file state tax return citizen or resident, and On the 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. How to file state tax return However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. How to file state tax return If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. How to file state tax return See Individuals Serving in Combat Zone , later, for special rules that apply to you. How to file state tax return Married taxpayers. How to file state tax return   If you file a joint return, only one spouse has to qualify for this automatic extension. How to file state tax return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. How to file state tax return How to get the extension. How to file state tax return   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. How to file state tax return (See the situations listed under (2), earlier. How to file state tax return ) Extensions beyond 2 months. How to file state tax return   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. How to file state tax return File Form 4868 and check the box on line 8. How to file state tax return No further extension. How to file state tax return   An extension of more than 6 months will generally not be granted. How to file state tax return However, if you are outside the United States and meet certain tests, you may be granted a longer extension. How to file state tax return For more information, see When To File and Pay in Publication 54. How to file state tax return Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. How to file state tax return This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. How to file state tax return Combat zone. How to file state tax return   For purposes of the automatic extension, the term “combat zone” includes the following areas. How to file state tax return The Arabian peninsula area, effective January 17, 1991. How to file state tax return The Kosovo area, effective March 24, 1999. How to file state tax return Afghanistan area, effective September 19, 2001. How to file state tax return   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. How to file state tax return The publication also has information about other tax benefits available to military personnel serving in a combat zone. How to file state tax return Extension period. How to file state tax return   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. How to file state tax return   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. How to file state tax return For example, you have 3½ months (January 1 – April 15) to file your tax return. How to file state tax return Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. How to file state tax return See Extension of Deadlines in Publication 3 for more information. How to file state tax return   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. How to file state tax return How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. How to file state tax return It also explains how to complete certain sections of the form. How to file state tax return You may find Table 1-6 helpful when you prepare your paper return. How to file state tax return Table 1-6. How to file state tax return Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. How to file state tax return 2 — Get the forms, schedules, and publications you need. How to file state tax return 3 — Fill in your return. How to file state tax return 4 — Check your return to make sure it is correct. How to file state tax return 5 — Sign and date your return. How to file state tax return 6 — Attach all required forms and schedules. How to file state tax return Electronic returns. How to file state tax return   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. How to file state tax return Substitute tax forms. How to file state tax return   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. How to file state tax return Form W-2. How to file state tax return   If you were an employee, you should receive Form W-2 from your employer. How to file state tax return You will need the information from this form to prepare your return. How to file state tax return See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. How to file state tax return   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. How to file state tax return If it is mailed, you should allow adequate time to receive it before contacting your employer. How to file state tax return If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. How to file state tax return When you request IRS help, be prepared to provide the following information. How to file state tax return Your name, address (including ZIP code), and phone number. How to file state tax return Your SSN. How to file state tax return Your dates of employment. How to file state tax return Your employer's name, address (including ZIP code), and phone number. How to file state tax return Form 1099. How to file state tax return   If you received certain types of income, you may receive a Form 1099. How to file state tax return For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). How to file state tax return If it is mailed, you should allow adequate time to receive it before contacting the payer. How to file state tax return If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. How to file state tax return When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. How to file state tax return A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. How to file state tax return You must account for your income and expenses in a way that clearly shows your taxable income. How to file state tax return The way you do this is called an accounting method. How to file state tax return This section explains which accounting periods and methods you can use. How to file state tax return Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. How to file state tax return If you do not use a calendar year, your accounting period is a fiscal year. How to file state tax return A regular fiscal year is a 12-month period that ends on the last day of any month except December. How to file state tax return A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. How to file state tax return You choose your accounting period (tax year) when you file your first income tax return. How to file state tax return It cannot be longer than 12 months. How to file state tax return More information. How to file state tax return   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. How to file state tax return Accounting Methods Your accounting method is the way you account for your income and expenses. How to file state tax return Most taxpayers use either the cash method or an accrual method. How to file state tax return You choose a method when you file your first income tax return. How to file state tax return If you want to change your accounting method after that, you generally must get IRS approval. How to file state tax return Cash method. How to file state tax return   If you use this method, report all items of income in the year in which you actually or constructively receive them. How to file state tax return Generally, you deduct all expenses in the year you actually pay them. How to file state tax return This is the method most individual taxpayers use. How to file state tax return Constructive receipt. How to file state tax return   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. How to file state tax return You do not need to have physical possession of it. How to file state tax return For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). How to file state tax return Garnisheed wages. How to file state tax return   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. How to file state tax return You must include these wages in income for the year you would have received them. How to file state tax return Debts paid for you. How to file state tax return   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. How to file state tax return See Canceled Debts in chapter 12 for more information. How to file state tax return Payment to third party. How to file state tax return   If a third party is paid income from property you own, you have constructively received the income. How to file state tax return It is the same as if you had actually received the income and paid it to the third party. How to file state tax return Payment to an agent. How to file state tax return   Income an agent receives for you is income you constructively received in the year the agent receives it. How to file state tax return If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. How to file state tax return Check received or available. How to file state tax return   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. How to file state tax return A check that was “made available to you” includes a check you have already received, but not cashed or deposited. How to file state tax return It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. How to file state tax return It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. How to file state tax return No constructive receipt. How to file state tax return   There may be facts to show that you did not constructively receive income. How to file state tax return Example. How to file state tax return Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. How to file state tax return Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. How to file state tax return Accrual method. How to file state tax return   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. How to file state tax return You generally deduct your expenses when you incur them, rather than when you pay them. How to file state tax return Income paid in advance. How to file state tax return   An advance payment of income is generally included in gross income in the year you receive it. How to file state tax return Your method of accounting does not matter as long as the income is available to you. How to file state tax return An advance payment may include rent or interest you receive in advance and pay for services you will perform later. How to file state tax return   A limited deferral until the next tax year may be allowed for certain advance payments. How to file state tax return See Publication 538 for specific information. How to file state tax return Additional information. How to file state tax return   For more information on accounting methods, including how to change your accounting method, see Publication 538. How to file state tax return Social Security Number (SSN) You must enter your SSN on your return. How to file state tax return If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. How to file state tax return If you are filing a joint return, include the SSNs in the same order as the names. How to file state tax return Use this same order in submitting other forms and documents to the IRS. How to file state tax return Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. How to file state tax return If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. How to file state tax return If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. How to file state tax return If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. How to file state tax return Name change. How to file state tax return   If you changed your name because of marriage, divorce, etc. How to file state tax return , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. How to file state tax return This prevents delays in processing your return and issuing refunds. How to file state tax return It also safeguards your future social security benefits. How to file state tax return Dependent's SSN. How to file state tax return   You must provide the SSN of each dependent you claim, regardless of the dependent's age. How to file state tax return This requirement applies to all dependents (not just your children) claimed on your tax return. How to file state tax return Exception. How to file state tax return    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. How to file state tax return The document must show that the child was born alive. How to file state tax return No SSN. How to file state tax return   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. How to file state tax return It usually takes about 2 weeks to get an SSN. How to file state tax return If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. How to file state tax return   If you are a U. How to file state tax return S. How to file state tax return citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. How to file state tax return If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. How to file state tax return   Form SS-5 is available at any SSA office, on the Internet at www. How to file state tax return socialsecurity. How to file state tax return gov, or by calling 1-800-772-1213. How to file state tax return If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. How to file state tax return   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . How to file state tax return   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. How to file state tax return Adoption taxpayer identification number (ATIN). How to file state tax return   If you are in the process of adopting a child who is a U. How to file state tax return S. How to file state tax return citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. How to file state tax return    File Form W-7A, Application for Taxpayer Identification Number for Pending U. How to file state tax return S. How to file state tax return Adoptions, with the IRS to get an ATIN if all of the following are true. How to file state tax return You have a child living with you who was placed in your home for legal adoption. How to file state tax return You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. How to file state tax return You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. How to file state tax return You are eligible to claim the child as a dependent on your tax return. How to file state tax return After the adoption is final, you must apply for an SSN for the child. How to file state tax return You cannot continue using the ATIN. How to file state tax return   See Form W-7A for more information. How to file state tax return Nonresident alien spouse. How to file state tax return   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. How to file state tax return If your spouse is not eligible for an SSN, see the following discussion on ITINs. How to file state tax return Individual taxpayer identification number (ITIN). How to file state tax return   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. How to file state tax return This also applies to an alien spouse or dependent. How to file state tax return To apply for an ITIN, file Form W-7 with the IRS. How to file state tax return It usually takes about 6 to 10 weeks to get an ITIN. How to file state tax return Enter the ITIN on your tax return wherever an SSN is requested. How to file state tax return    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. How to file state tax return See the Form W-7 instructions for how and where to file. How to file state tax return You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. How to file state tax return ITIN for tax use only. How to file state tax return   An ITIN is for tax use only. How to file state tax return It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. How to file state tax return S. How to file state tax return law. How to file state tax return Penalty for not providing social security number. How to file state tax return   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. How to file state tax return See the discussion on Penalties , later, for more information. How to file state tax return SSN on correspondence. How to file state tax return   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. How to file state tax return Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. How to file state tax return Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. How to file state tax return If you want $3 to go to this fund, check the box. How to file state tax return If you are filing a joint return, your spouse can also have $3 go to the fund. How to file state tax return If you check a box, your tax or refund will not change. How to file state tax return Computations The following information may be useful in making the return easier to complete. How to file state tax return Rounding off dollars. How to file state tax return   You can round off cents to whole dollars on your return and schedules. How to file state tax return If you do round to whole dollars, you must round all amounts. How to file state tax return To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. How to file state tax return For example, $1. How to file state tax return 39 becomes $1 and $2. How to file state tax return 50 becomes $3. How to file state tax return   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. How to file state tax return Example. How to file state tax return You receive two Forms W-2: one showing wages of $5,000. How to file state tax return 55 and one showing wages of $18,500. How to file state tax return 73. How to file state tax return On Form 1040, line 7, you would enter $23,501 ($5,000. How to file state tax return 55 + $18,500. How to file state tax return 73 = $23,501. How to file state tax return 28), not $23,502 ($5,001 + $18,501). How to file state tax return Equal amounts. How to file state tax return   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. How to file state tax return Example. How to file state tax return Line 1 is $500. How to file state tax return Line 3 is $500. How to file state tax return Line 5 asks you to enter the smaller of line 1 or 3. How to file state tax return Enter $500 on line 5. How to file state tax return Negative amounts. How to file state tax return   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. How to file state tax return To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. How to file state tax return Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. How to file state tax return You may be able to file a paperless return using IRS e-file. How to file state tax return There's nothing to attach or mail, not even your Forms W-2. How to file state tax return See Does My Return Have To Be on Paper, earlier. How to file state tax return Form W-2. How to file state tax return   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. How to file state tax return You should have a Form W-2 from each employer. How to file state tax return If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. How to file state tax return Attach it to the front page of your paper return, not to any attachments. How to file state tax return For more information, see Form W-2 in chapter 4. How to file state tax return   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file state tax return , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. How to file state tax return Form 1040EZ. How to file state tax return   There are no additional schedules to file with Form 1040EZ. How to file state tax return Form 1040A. How to file state tax return   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. How to file state tax return Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. How to file state tax return Do not attach items unless required to do so. How to file state tax return Form 1040. How to file state tax return   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. How to file state tax return Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. How to file state tax return Do not attach items unless required to do so. How to file state tax return Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. How to file state tax return If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Understanding Your CP286 Notice

We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.


What you need to do


You may want to


Answers to Common Questions

What should I do if I want to change my tax year for Form 1065 or Form 1120S to a calendar year filing?
File a final Form 8752, which will terminate your section 444 election. If you have a credit on your account, you must file a final Form 8752 for us to refund the payments to you. You must also file a short period business income tax return with your final Form 8752 (Form 1065 or Form 1120S) ending December 31.

Do I need to file Form 8752 when I don’t owe a payment?
Yes. You must file Form 8752 each year the section 444 election is in effect, even if no payment is due.

What if I am no longer required to file a Form 1065 or Form 1120S? Do I need to ask the IRS to terminate my election?
Yes. You must send a final Form 1065 or Form 1120S, along with a final Form 8752.

Are there any consequences if I don’t file Form 8752 or send in my payment when I file?
Failure to file or failure to pay will result in the termination of your fiscal year election.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP286, Page 1

 

Page Last Reviewed or Updated: 14-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How To File State Tax Return

How to file state tax return 1. How to file state tax return   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. How to file state tax return Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. How to file state tax return Special rule for members of the U. How to file state tax return S. How to file state tax return Armed Forces. How to file state tax return   If you are a member of the U. How to file state tax return S. How to file state tax return Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. How to file state tax return Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. How to file state tax return Also see the special income source rule for members of the U. How to file state tax return S. How to file state tax return Armed Forces in chapter 2, under Compensation for Labor or Personal Services . How to file state tax return Special rule for civilian spouse of active duty member of the U. How to file state tax return S. How to file state tax return Armed Forces. How to file state tax return   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. How to file state tax return S. How to file state tax return possession. How to file state tax return Before relocating, you and your spouse must have the same tax residence. How to file state tax return If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. How to file state tax return As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. How to file state tax return S. How to file state tax return possession return, may be affected. How to file state tax return For more information, consult with state, local, or U. How to file state tax return S. How to file state tax return possession tax authorities regarding your tax obligations under MSRRA. How to file state tax return Presence Test If you are a U. How to file state tax return S. How to file state tax return citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. How to file state tax return You were present in the relevant possession for at least 183 days during the tax year. How to file state tax return You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. How to file state tax return During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. How to file state tax return You were present in the United States for no more than 90 days during the tax year. How to file state tax return You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. How to file state tax return Earned income is pay for personal services performed, such as wages, salaries, or professional fees. How to file state tax return You had no significant connection to the United States during the tax year. How to file state tax return Special rule for nonresident aliens. How to file state tax return   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. How to file state tax return Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. How to file state tax return In that discussion, substitute the name of the possession for “United States” and “U. How to file state tax return S. How to file state tax return ” wherever they appear. How to file state tax return Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. How to file state tax return Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. How to file state tax return Days of presence in a possession. How to file state tax return   You are considered to be present in the relevant possession on any of the following days. How to file state tax return Any day you are physically present in that possession at any time during the day. How to file state tax return Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). How to file state tax return Your parent. How to file state tax return Your spouse. How to file state tax return Your child, who is your son, daughter, stepson, or stepdaughter. How to file state tax return This includes an adopted child or child lawfully placed with you for legal adoption. How to file state tax return This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How to file state tax return Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. How to file state tax return   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). How to file state tax return Days of presence in the United States. How to file state tax return   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. How to file state tax return However, do not count the following days as days of presence in the United States. How to file state tax return Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. How to file state tax return “Child” is defined under item 2c earlier. How to file state tax return “Qualifying medical treatment” is defined later. How to file state tax return Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. How to file state tax return Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. How to file state tax return Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). How to file state tax return Any day you are temporarily in the United States as a student (defined later). How to file state tax return Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). How to file state tax return Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. How to file state tax return The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. How to file state tax return With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. How to file state tax return You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. How to file state tax return You must keep the following documentation. How to file state tax return Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. How to file state tax return Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. How to file state tax return Charitable Sports Event A charitable sports event is one that meets all of the following conditions. How to file state tax return The main purpose is to benefit a qualified charitable organization. How to file state tax return The entire net proceeds go to charity. How to file state tax return Volunteers perform substantially all the work. How to file state tax return In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. How to file state tax return You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. How to file state tax return Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. How to file state tax return The 5 calendar months do not have to be consecutive. How to file state tax return Full-time student. How to file state tax return   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. How to file state tax return However, school attendance exclusively at night is not considered full-time attendance. How to file state tax return School. How to file state tax return   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. How to file state tax return It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. How to file state tax return Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. How to file state tax return This section looks at the factors that determine if a significant connection exists. How to file state tax return You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. How to file state tax return For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. How to file state tax return Permanent home. How to file state tax return   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. How to file state tax return The dwelling unit must be available at all times, continuously, not only for short stays. How to file state tax return Exception for rental property. How to file state tax return   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. How to file state tax return   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. How to file state tax return   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. How to file state tax return You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. How to file state tax return A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. How to file state tax return Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. How to file state tax return ), and lineal descendants (children, grandchildren, etc. How to file state tax return ). How to file state tax return Anyone under an arrangement that lets you use some other dwelling unit. How to file state tax return Anyone at less than a fair rental price. How to file state tax return   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. How to file state tax return Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. How to file state tax return   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. How to file state tax return Example—significant connection. How to file state tax return Ann Green, a U. How to file state tax return S. How to file state tax return citizen, is a sales representative for a company based in Guam. How to file state tax return Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. How to file state tax return Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. How to file state tax return When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. How to file state tax return Ann's stays are always of short duration and she asks her brother's permission to stay with him. How to file state tax return Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. How to file state tax return Ann satisfies the presence test because she has no significant connection to the United States. How to file state tax return Example—presence test. How to file state tax return Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. How to file state tax return They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. How to file state tax return The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. How to file state tax return In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. How to file state tax return Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. How to file state tax return However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. How to file state tax return Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. How to file state tax return Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. How to file state tax return If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. How to file state tax return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. How to file state tax return Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. How to file state tax return Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. How to file state tax return Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). How to file state tax return Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). How to file state tax return Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. How to file state tax return For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. How to file state tax return Example. How to file state tax return In 2013, Sean Silverman, a U. How to file state tax return S. How to file state tax return citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. How to file state tax return When not at sea, Sean lived with his spouse at a house they own in American Samoa. How to file state tax return The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. How to file state tax return For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. How to file state tax return Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. How to file state tax return See Special Rules in the Year of a Move , later in this chapter. How to file state tax return Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. How to file state tax return S. How to file state tax return possession. How to file state tax return You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. How to file state tax return In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. How to file state tax return The location of your permanent home. How to file state tax return The location of your family. How to file state tax return The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. How to file state tax return The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. How to file state tax return The location where you conduct your routine personal banking activities. How to file state tax return The location where you conduct business activities (other than those that go into determining your tax home). How to file state tax return The location of the jurisdiction in which you hold a driver's license. How to file state tax return The location of the jurisdiction in which you vote. How to file state tax return The location of charitable organizations to which you contribute. How to file state tax return The country of residence you designate on forms and documents. How to file state tax return The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. How to file state tax return Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. How to file state tax return Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. How to file state tax return Example—closer connection to the United States. How to file state tax return Marcos Reyes, a U. How to file state tax return S. How to file state tax return citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. How to file state tax return His spouse and two teenage children remained in California to allow the children to complete high school. How to file state tax return He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. How to file state tax return Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. How to file state tax return Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. How to file state tax return Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. How to file state tax return Marcos received mail in California, including bank and brokerage statements and credit card bills. How to file state tax return He conducted his personal banking activities in California. How to file state tax return He held a California driver's license and was also registered to vote there. How to file state tax return Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. How to file state tax return Closer connection to another possession. How to file state tax return   Generally, possessions are not treated as foreign countries. How to file state tax return Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. How to file state tax return Example—tax home and closer connection to possession. How to file state tax return Pearl Blackmon, a U. How to file state tax return S. How to file state tax return citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. How to file state tax return For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. How to file state tax return Most of Pearl's personal belongings, including her automobile, are located in the CNMI. How to file state tax return She is registered to vote in, and has a driver's license issued by, the CNMI. How to file state tax return She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. How to file state tax return Pearl satisfies the presence test with respect to both Guam and the CNMI. How to file state tax return She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. How to file state tax return Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. How to file state tax return Pearl is considered a bona fide resident of Guam, the location of her tax home. How to file state tax return Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. How to file state tax return See Special Rules in the Year of a Move , next. How to file state tax return Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. How to file state tax return Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. How to file state tax return You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. How to file state tax return In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. How to file state tax return You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. How to file state tax return Example. How to file state tax return Dwight Wood, a U. How to file state tax return S. How to file state tax return citizen, files returns on a calendar year basis. How to file state tax return He lived in the United States from January 2007 through May 2013. How to file state tax return In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. How to file state tax return From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. How to file state tax return If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. How to file state tax return If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. How to file state tax return Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. How to file state tax return You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. How to file state tax return In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. How to file state tax return You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. How to file state tax return Example. How to file state tax return Jean Aspen, a U. How to file state tax return S. How to file state tax return citizen, files returns on a calendar year basis. How to file state tax return From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. How to file state tax return Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. How to file state tax return Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. How to file state tax return If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. How to file state tax return If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. How to file state tax return Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. How to file state tax return S. How to file state tax return citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. How to file state tax return Example. How to file state tax return Randy White, a U. How to file state tax return S. How to file state tax return citizen, files returns on a calendar year basis. How to file state tax return For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. How to file state tax return From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. How to file state tax return On May 5, 2013, Randy moved and changed his tax home to Nevada. How to file state tax return Later that year he established a closer connection to the United States than to Puerto Rico. How to file state tax return Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. How to file state tax return However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. How to file state tax return Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. How to file state tax return S. How to file state tax return possession, you may need to file Form 8898. How to file state tax return This applies to the U. How to file state tax return S. How to file state tax return possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. How to file state tax return Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. How to file state tax return Your worldwide gross income (defined below) in that tax year is more than $75,000. How to file state tax return You meet one of the following. How to file state tax return You take a position for U. How to file state tax return S. How to file state tax return tax purposes that you became a bona fide resident of a U. How to file state tax return S. How to file state tax return possession after a tax year for which you filed a U. How to file state tax return S. How to file state tax return income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. How to file state tax return You are a citizen or resident alien of the United States who takes the position for U. How to file state tax return S. How to file state tax return tax purposes that you ceased to be a bona fide resident of a U. How to file state tax return S. How to file state tax return possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. How to file state tax return You take the position for U. How to file state tax return S. How to file state tax return tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. How to file state tax return Worldwide gross income. How to file state tax return   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. How to file state tax return Example. How to file state tax return You are a U. How to file state tax return S. How to file state tax return citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. How to file state tax return You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. How to file state tax return Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. How to file state tax return You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. How to file state tax return In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. How to file state tax return This is in addition to any criminal penalty that may be imposed. How to file state tax return Prev  Up  Next   Home   More Online Publications