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Hrblock taxcut 6. Hrblock taxcut   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Hrblock taxcut Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Hrblock taxcut Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Hrblock taxcut S. Hrblock taxcut Tax Treaties See chapter 7 for information about getting these publications. Hrblock taxcut Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Hrblock taxcut See Table 6-1 at the end of this chapter for a list of these countries. Hrblock taxcut Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Hrblock taxcut If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Hrblock taxcut Treaty benefits generally are available to residents of the United States. Hrblock taxcut They generally are not available to U. Hrblock taxcut S. Hrblock taxcut citizens who do not reside in the United States. Hrblock taxcut However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Hrblock taxcut S. Hrblock taxcut citizens residing in the treaty countries. Hrblock taxcut U. Hrblock taxcut S. Hrblock taxcut citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Hrblock taxcut Certification of U. Hrblock taxcut S. Hrblock taxcut residency. Hrblock taxcut   Use Form 8802, Application for United States Residency Certification, to request certification of U. Hrblock taxcut S. Hrblock taxcut residency for purposes of claiming benefits under a tax treaty. Hrblock taxcut Certification can be requested for the current and any prior calendar years. Hrblock taxcut You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Hrblock taxcut Common Benefits Some common tax treaty benefits are explained below. Hrblock taxcut The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Hrblock taxcut Benefits provided by certain treaties are not provided by others. Hrblock taxcut Personal service income. Hrblock taxcut If you are a U. Hrblock taxcut S. Hrblock taxcut resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Hrblock taxcut Professors and teachers. Hrblock taxcut If you are a U. Hrblock taxcut S. Hrblock taxcut resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Hrblock taxcut Students, trainees, and apprentices. Hrblock taxcut If you are a U. Hrblock taxcut S. Hrblock taxcut resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Hrblock taxcut Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Hrblock taxcut Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Hrblock taxcut Pensions and annuities. Hrblock taxcut If you are a U. Hrblock taxcut S. Hrblock taxcut resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Hrblock taxcut Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Hrblock taxcut Investment income. Hrblock taxcut If you are a U. Hrblock taxcut S. Hrblock taxcut resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Hrblock taxcut Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Hrblock taxcut Tax credit provisions. Hrblock taxcut If you are a U. Hrblock taxcut S. Hrblock taxcut resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Hrblock taxcut Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Hrblock taxcut S. Hrblock taxcut tax on the income. Hrblock taxcut Nondiscrimination provisions. Hrblock taxcut Most U. Hrblock taxcut S. Hrblock taxcut tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Hrblock taxcut S. Hrblock taxcut citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Hrblock taxcut Saving clauses. Hrblock taxcut U. Hrblock taxcut S. Hrblock taxcut treaties contain saving clauses that provide that the treaties do not affect the U. Hrblock taxcut S. Hrblock taxcut taxation of its own citizens and residents. Hrblock taxcut As a result, U. Hrblock taxcut S. Hrblock taxcut citizens and residents generally cannot use the treaty to reduce their U. Hrblock taxcut S. Hrblock taxcut tax liability. Hrblock taxcut However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Hrblock taxcut S. Hrblock taxcut citizens or residents. Hrblock taxcut It is important that you examine the applicable saving clause to determine if an exception applies. Hrblock taxcut More information on treaties. Hrblock taxcut   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Hrblock taxcut Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Hrblock taxcut S. Hrblock taxcut ” appears in the treaty exemption discussions in Publication 901. Hrblock taxcut   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Hrblock taxcut Competent Authority Assistance If you are a U. Hrblock taxcut S. Hrblock taxcut citizen or resident alien, you can request assistance from the U. Hrblock taxcut S. Hrblock taxcut competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Hrblock taxcut You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Hrblock taxcut The U. Hrblock taxcut S. Hrblock taxcut competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Hrblock taxcut Effect of request for assistance. Hrblock taxcut   If your request provides a basis for competent authority assistance, the U. Hrblock taxcut S. Hrblock taxcut competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Hrblock taxcut How to make your request. Hrblock taxcut   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Hrblock taxcut You are denied treaty benefits. Hrblock taxcut Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Hrblock taxcut   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Hrblock taxcut Some of the steps you should consider taking include the following. Hrblock taxcut Filing a protective claim for credit or refund of U. Hrblock taxcut S. Hrblock taxcut taxes. Hrblock taxcut Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Hrblock taxcut Avoiding the lapse or termination of your right to appeal any tax determination. Hrblock taxcut Complying with all applicable procedures for invoking competent authority consideration. Hrblock taxcut Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Hrblock taxcut S. Hrblock taxcut or treaty country tax. Hrblock taxcut Taxpayers can consult with the U. Hrblock taxcut S. Hrblock taxcut competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Hrblock taxcut   The request should contain all essential items of information, including the following items. Hrblock taxcut A reference to the treaty and the treaty provisions on which the request is based. Hrblock taxcut The years and amounts involved in both U. Hrblock taxcut S. Hrblock taxcut dollars and foreign currency. Hrblock taxcut A brief description of the issues for which competent authority assistance is requested. Hrblock taxcut   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Hrblock taxcut Revenue Procedure 2006-54 is available at www. Hrblock taxcut irs. Hrblock taxcut gov/irb/2006-49_IRB/ar13. Hrblock taxcut html. Hrblock taxcut   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Hrblock taxcut S. Hrblock taxcut competent authority assistance under tax treaties. Hrblock taxcut As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Hrblock taxcut    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Hrblock taxcut   In the case of U. Hrblock taxcut S. Hrblock taxcut - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Hrblock taxcut If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Hrblock taxcut Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Hrblock taxcut This table is updated through October 31, 2013. Hrblock taxcut You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Hrblock taxcut You can obtain the text of most U. Hrblock taxcut S. Hrblock taxcut treaties at IRS. Hrblock taxcut gov. Hrblock taxcut You also can request the text of treaties from the Department of Treasury at the following address. Hrblock taxcut Department of Treasury Office of Business and Public Liaison Rm. Hrblock taxcut 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Hrblock taxcut S. Hrblock taxcut Virgin Islands, you can call the IRS at 1-800-829-1040. Hrblock taxcut Table 6–1. Hrblock taxcut List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Hrblock taxcut D. Hrblock taxcut ) Australia TIAS 10773 Dec. Hrblock taxcut 1, 1983 1986-2 C. Hrblock taxcut B. Hrblock taxcut 220 1986-2 C. Hrblock taxcut B. Hrblock taxcut 246 Protocol TIAS Jan. Hrblock taxcut 1, 2004     Austria TIAS Jan. Hrblock taxcut 1, 1999     Bangladesh TIAS Jan. Hrblock taxcut 1, 2007     Barbados TIAS 11090 Jan. Hrblock taxcut 1, 1984 1991-2 C. Hrblock taxcut B. Hrblock taxcut 436 1991-2 C. Hrblock taxcut B. Hrblock taxcut 466 Protocol TIAS Jan. Hrblock taxcut 1, 2005     Belgium TIAS Jan. Hrblock taxcut 1, 2008     Bulgaria TIAS Jan. Hrblock taxcut 1, 2009     Canada2 TIAS 11087 Jan. Hrblock taxcut 1, 1985 1986-2 C. Hrblock taxcut B. Hrblock taxcut 258 1987-2 C. Hrblock taxcut B. Hrblock taxcut 298 Protocol TIAS Jan. Hrblock taxcut 1, 2009     China, People's Republic of TIAS 12065 Jan. Hrblock taxcut 1, 1987 1988-1 C. Hrblock taxcut B. Hrblock taxcut 414 1988-1 C. Hrblock taxcut B. Hrblock taxcut 447 Commonwealth of Independent States3 TIAS 8225 Jan. Hrblock taxcut 1, 1976 1976-2 C. Hrblock taxcut B. Hrblock taxcut 463 1976-2 C. Hrblock taxcut B. Hrblock taxcut 475 Cyprus TIAS 10965 Jan. Hrblock taxcut 1, 1986 1989-2 C. Hrblock taxcut B. Hrblock taxcut 280 1989-2 C. Hrblock taxcut B. Hrblock taxcut 314 Czech Republic TIAS Jan. Hrblock taxcut 1, 1993     Denmark TIAS Jan. Hrblock taxcut 1, 2001     Protocol TIAS Jan. Hrblock taxcut 1, 2008     Egypt TIAS 10149 Jan. Hrblock taxcut 1, 1982 1982-1 C. Hrblock taxcut B. Hrblock taxcut 219 1982-1 C. Hrblock taxcut B. Hrblock taxcut 243 Estonia TIAS Jan. Hrblock taxcut 1, 2000     Finland TIAS 12101 Jan. Hrblock taxcut 1, 1991     Protocol TIAS Jan. Hrblock taxcut 1, 2008     France TIAS Jan. Hrblock taxcut 1, 1996     Protocol TIAS Jan. Hrblock taxcut 1, 2009     Germany TIAS Jan. Hrblock taxcut 1, 1990     Protocol TIAS Jan. Hrblock taxcut 1, 2008     Greece TIAS 2902 Jan. Hrblock taxcut 1, 1953 1958-2 C. Hrblock taxcut B. Hrblock taxcut 1054 T. Hrblock taxcut D. Hrblock taxcut 6109, 1954-2 C. Hrblock taxcut B. Hrblock taxcut 638 Hungary TIAS 9560 Jan. Hrblock taxcut 1, 1980 1980-1 C. Hrblock taxcut B. Hrblock taxcut 333 1980-1 C. Hrblock taxcut B. Hrblock taxcut 354 Iceland TIAS 8151 Jan. Hrblock taxcut 1, 2009     India TIAS Jan. Hrblock taxcut 1, 1991     Indonesia TIAS 11593 Jan. Hrblock taxcut 1, 1990     Ireland TIAS Jan. Hrblock taxcut 1, 1998     Israel TIAS Jan. Hrblock taxcut 1, 1995     Italy TIAS Jan. Hrblock taxcut 1, 2010     Jamaica TIAS 10207 Jan. Hrblock taxcut 1, 1982 1982-1 C. Hrblock taxcut B. Hrblock taxcut 257 1982-1 C. Hrblock taxcut B. Hrblock taxcut 291 Japan TIAS Jan. Hrblock taxcut 1, 2005     Kazakhstan TIAS Jan. Hrblock taxcut 1, 1996     Korea, South TIAS 9506 Jan. Hrblock taxcut 1, 1980 1979-2 C. Hrblock taxcut B. Hrblock taxcut 435 1979-2 C. Hrblock taxcut B. Hrblock taxcut 458 Latvia TIAS Jan. Hrblock taxcut 1, 2000     Lithuania TIAS Jan. Hrblock taxcut 1, 2000     Luxembourg TIAS Jan. Hrblock taxcut 1, 2001     Malta TIAS Jan. Hrblock taxcut 1, 2011     Mexico TIAS Jan. Hrblock taxcut 1,1994     Protocol TIAS Jan. Hrblock taxcut 1, 2004               Table 6–1 (continued). Hrblock taxcut Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Hrblock taxcut D. Hrblock taxcut ) Morocco TIAS 10195 Jan. Hrblock taxcut 1, 1981 1982-2 C. Hrblock taxcut B. Hrblock taxcut 405 1982-2 C. Hrblock taxcut B. Hrblock taxcut 427 Netherlands TIAS Jan. Hrblock taxcut 1, 1994     Protocol TIAS Jan. Hrblock taxcut 1, 2005     New Zealand TIAS 10772 Nov. Hrblock taxcut 2, 1983 1990-2 C. Hrblock taxcut B. Hrblock taxcut 274 1990-2 C. Hrblock taxcut B. Hrblock taxcut 303 Protocol TIAS Jan. Hrblock taxcut 1, 2011     Norway TIAS 7474 Jan. Hrblock taxcut 1, 1971 1973-1 C. Hrblock taxcut B. Hrblock taxcut 669 1973-1 C. Hrblock taxcut B. Hrblock taxcut 693 Protocol TIAS 10205 Jan. Hrblock taxcut 1, 1982 1982-2 C. Hrblock taxcut B. Hrblock taxcut 440 1982-2 C. Hrblock taxcut B. Hrblock taxcut 454 Pakistan TIAS 4232 Jan. Hrblock taxcut 1, 1959 1960-2 C. Hrblock taxcut B. Hrblock taxcut 646 T. Hrblock taxcut D. Hrblock taxcut 6431, 1960-1 C. Hrblock taxcut B. Hrblock taxcut 755 Philippines TIAS 10417 Jan. Hrblock taxcut 1, 1983 1984-2 C. Hrblock taxcut B. Hrblock taxcut 384 1984-2 C. Hrblock taxcut B. Hrblock taxcut 412 Poland TIAS 8486 Jan. Hrblock taxcut 1, 1974 1977-1 C. Hrblock taxcut B. Hrblock taxcut 416 1977-1 C. Hrblock taxcut B. Hrblock taxcut 427 Portugal TIAS Jan. Hrblock taxcut 1, 1996     Romania TIAS 8228 Jan. Hrblock taxcut 1, 1974 1976-2 C. Hrblock taxcut B. Hrblock taxcut 492 1976-2 C. Hrblock taxcut B. Hrblock taxcut 504 Russia TIAS Jan. Hrblock taxcut 1, 1994     Slovak Republic TIAS Jan. Hrblock taxcut 1, 1993     Slovenia TIAS Jan. Hrblock taxcut 1, 2002     South Africa TIAS Jan. Hrblock taxcut 1, 1998     Spain TIAS Jan. Hrblock taxcut 1, 1991     Sri Lanka TIAS Jan. Hrblock taxcut 1, 2004     Sweden TIAS Jan. Hrblock taxcut 1, 1996     Protocol TIAS Jan. Hrblock taxcut 1, 2007     Switzerland TIAS Jan. Hrblock taxcut 1, 1998     Thailand TIAS Jan. Hrblock taxcut 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Hrblock taxcut 1, 1970 1971-2 C. Hrblock taxcut B. Hrblock taxcut 479   Tunisia TIAS Jan. Hrblock taxcut 1, 1990     Turkey TIAS Jan. Hrblock taxcut 1, 1998     Ukraine TIAS Jan. Hrblock taxcut 1, 2001     United Kingdom TIAS Jan. Hrblock taxcut 1, 2004     Venezuela TIAS Jan. Hrblock taxcut 1, 2000      1(TIAS) — Treaties and Other International Act Series. Hrblock taxcut  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Hrblock taxcut 3The U. Hrblock taxcut S. Hrblock taxcut -U. Hrblock taxcut S. Hrblock taxcut S. Hrblock taxcut R. Hrblock taxcut income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Hrblock taxcut Prev  Up  Next   Home   More Online Publications
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Hrblock taxcut 1. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut   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. Hrblock taxcut See Publication 501 for more information. Hrblock taxcut Additional Medicare Tax. Hrblock taxcut  Beginning in 2013, a 0. Hrblock taxcut 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. Hrblock taxcut For more information, see the Instructions for Form 1040, line 60, and Form 8959. Hrblock taxcut Net Investment Income Tax. Hrblock taxcut  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Hrblock taxcut NIIT is a 3. Hrblock taxcut 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Hrblock taxcut For more information, see the Instructions for Form 1040, line 60, and Form 8960. Hrblock taxcut Refundable credit for prior year minimum tax. Hrblock taxcut  The refundable portion of the credit for prior year minimum tax is no longer available. Hrblock taxcut Who must file. Hrblock taxcut  Generally, the amount of income you can receive before you must file a return has been increased. Hrblock taxcut See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Hrblock taxcut Reminders File online. Hrblock taxcut  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Hrblock taxcut Create your own personal identification number (PIN) and file a completely paperless tax return. Hrblock taxcut For more information, see Does My Return Have To Be on Paper , later. Hrblock taxcut Change of address. Hrblock taxcut  If you change your address, you should notify the IRS. Hrblock taxcut You can use Form 8822 to notify the IRS of the change. Hrblock taxcut See Change of Address , later, under What Happens After I File. Hrblock taxcut Enter your social security number. Hrblock taxcut  You must enter your social security number (SSN) in the spaces provided on your tax return. Hrblock taxcut If you file a joint return, enter the SSNs in the same order as the names. Hrblock taxcut Direct deposit of refund. Hrblock taxcut  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. Hrblock taxcut See Direct Deposit under Refunds, later. Hrblock taxcut If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Hrblock taxcut Pay online or by phone. Hrblock taxcut  If you owe additional tax, you may be able to pay online or by phone. Hrblock taxcut See How To Pay , later. Hrblock taxcut Installment agreement. Hrblock taxcut  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Hrblock taxcut See Installment Agreement , later, under Amount You Owe. Hrblock taxcut You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Hrblock taxcut Automatic 6-month extension. Hrblock taxcut  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. Hrblock taxcut S. Hrblock taxcut Individual Income Tax Return. Hrblock taxcut See Automatic Extension , later. Hrblock taxcut Service in combat zone. Hrblock taxcut  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. Hrblock taxcut See Individuals Serving in Combat Zone , later, under When Do I Have To File. Hrblock taxcut Adoption taxpayer identification number. Hrblock taxcut  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). Hrblock taxcut For more information, see Social Security Number (SSN) , later. Hrblock taxcut Taxpayer identification number for aliens. Hrblock taxcut  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. Hrblock taxcut For more information, see Social Security Number (SSN) , later. Hrblock taxcut Frivolous tax submissions. Hrblock taxcut  The IRS has published a list of positions that are identified as frivolous. Hrblock taxcut The penalty for filing a frivolous tax return is $5,000. Hrblock taxcut Also, the $5,000 penalty will apply to other specified frivolous submissions. Hrblock taxcut For more information, see Civil Penalties , later. Hrblock taxcut Introduction This chapter discusses the following topics. Hrblock taxcut Whether you have to file a return. Hrblock taxcut Which form to use. Hrblock taxcut How to file electronically. Hrblock taxcut When, how, and where to file your return. Hrblock taxcut What happens if you pay too little or too much tax. Hrblock taxcut What records you should keep and how long you should keep them. Hrblock taxcut How you can change a return you have already filed. Hrblock taxcut 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. Hrblock taxcut Individuals in general. Hrblock taxcut (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Hrblock taxcut S. Hrblock taxcut citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Hrblock taxcut S. Hrblock taxcut possessions. Hrblock taxcut ) Dependents. Hrblock taxcut Certain children under age 19 or full-time students. Hrblock taxcut Self-employed persons. Hrblock taxcut Aliens. Hrblock taxcut The filing requirements for each category are explained in this chapter. Hrblock taxcut The filing requirements apply even if you do not owe tax. Hrblock taxcut Even if you do not have to file a return, it may be to your advantage to do so. Hrblock taxcut See Who Should File, later. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Individuals—In General If you are a U. Hrblock taxcut S. Hrblock taxcut citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Hrblock taxcut To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Hrblock taxcut Even if no table shows that you must file, you may need to file to get money back. Hrblock taxcut (See Who Should File , later. Hrblock taxcut ) Gross income. Hrblock taxcut   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Hrblock taxcut 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). Hrblock taxcut 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). Hrblock taxcut 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. Hrblock taxcut   Common types of income are discussed in Part Two of this publication. Hrblock taxcut Community income. Hrblock taxcut   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. Hrblock taxcut This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Hrblock taxcut See Publication 555, Community Property, for more information. Hrblock taxcut Nevada, Washington, and California domestic partners. Hrblock taxcut   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. Hrblock taxcut See Publication 555. Hrblock taxcut Self-employed individuals. Hrblock taxcut   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. Hrblock taxcut See Self-Employed Persons , later, for more information about your filing requirements. Hrblock taxcut    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Hrblock taxcut Filing status. Hrblock taxcut   Your filing status depends on whether you are single or married and on your family situation. Hrblock taxcut Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Hrblock taxcut See chapter 2 for an explanation of each filing status. Hrblock taxcut Age. Hrblock taxcut   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. Hrblock taxcut See Table 1-1. Hrblock taxcut You are considered 65 on the day before your 65th birthday. Hrblock taxcut For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Hrblock taxcut Table 1-1. Hrblock taxcut 2013 Filing Requirements for Most Taxpayers IF your filing status is. Hrblock taxcut . Hrblock taxcut . Hrblock taxcut AND at the end of 2013 you  were. Hrblock taxcut . Hrblock taxcut . Hrblock taxcut * THEN file a return if  your gross income  was at least. Hrblock taxcut . Hrblock taxcut . Hrblock taxcut ** 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. Hrblock taxcut ** 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). Hrblock taxcut 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). Hrblock taxcut 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. Hrblock taxcut Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Hrblock taxcut Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Hrblock taxcut 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. Hrblock taxcut *** 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. Hrblock taxcut 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. Hrblock taxcut You are the surviving spouse, executor, administrator, or legal representative. Hrblock taxcut The decedent met the filing requirements at the date of death. Hrblock taxcut For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Hrblock taxcut U. Hrblock taxcut S. Hrblock taxcut 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. Hrblock taxcut For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Hrblock taxcut S. Hrblock taxcut Citizens and Resident Aliens Abroad. Hrblock taxcut It is available online and at most U. Hrblock taxcut S. Hrblock taxcut embassies and consulates. Hrblock taxcut See How To Get Tax Help in the back of this publication. Hrblock taxcut Residents of Puerto Rico If you are a U. Hrblock taxcut S. Hrblock taxcut citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Hrblock taxcut S. Hrblock taxcut income tax return for any year in which you meet the income requirements. Hrblock taxcut This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Hrblock taxcut If you are a bona fide resident of Puerto Rico for the entire year, your U. Hrblock taxcut S. Hrblock taxcut gross income does not include income from sources within Puerto Rico. Hrblock taxcut It does, however, include any income you received for your services as an employee of the United States or a U. Hrblock taxcut S. Hrblock taxcut agency. Hrblock taxcut If you receive income from Puerto Rican sources that is not subject to U. Hrblock taxcut S. Hrblock taxcut tax, you must reduce your standard deduction. Hrblock taxcut As a result, the amount of income you must have before you are required to file a U. Hrblock taxcut S. Hrblock taxcut income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Hrblock taxcut For more information, see Publication 570, Tax Guide for Individuals With Income From U. Hrblock taxcut S. Hrblock taxcut Possessions. Hrblock taxcut Individuals With Income From U. Hrblock taxcut S. Hrblock taxcut Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Hrblock taxcut S. Hrblock taxcut Virgin Islands, special rules may apply when determining whether you must file a U. Hrblock taxcut S. Hrblock taxcut federal income tax return. Hrblock taxcut In addition, you may have to file a return with the individual island government. Hrblock taxcut See Publication 570 for more information. Hrblock taxcut 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. Hrblock taxcut You also must file if your situation is described in Table 1-3. Hrblock taxcut Responsibility of parent. Hrblock taxcut   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut ” Child's earnings. Hrblock taxcut   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Hrblock taxcut This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Hrblock taxcut But if the child does not pay the tax due on this income, the parent is liable for the tax. Hrblock taxcut 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. Hrblock taxcut If this election is made, the child does not have to file a return. Hrblock taxcut See Parent's Election To Report Child's Interest and Dividends in chapter 31. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut 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). Hrblock taxcut 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. Hrblock taxcut 28 or more. Hrblock taxcut (See Table 1-3. Hrblock taxcut ) Use Schedule SE (Form 1040) to figure your self-employment tax. Hrblock taxcut Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Hrblock taxcut For more information about this tax, see Publication 334, Tax Guide for Small Business. Hrblock taxcut Employees of foreign governments or international organizations. Hrblock taxcut   If you are a U. Hrblock taxcut S. Hrblock taxcut 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. Hrblock taxcut Ministers. Hrblock taxcut   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. Hrblock taxcut This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Hrblock taxcut For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Hrblock taxcut Table 1-2. Hrblock taxcut 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Hrblock taxcut If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Hrblock taxcut (See Table 1-3 for other situations when you must file. Hrblock taxcut ) In this table, earned income includes salaries, wages, tips, and professional fees. Hrblock taxcut It also includes taxable scholarship and fellowship grants. Hrblock taxcut (See Scholarships and fellowships in chapter 12. Hrblock taxcut ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Hrblock taxcut It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Hrblock taxcut Gross income is the total of your earned and unearned income. Hrblock taxcut   Single dependents—Were you either age 65 or older or blind? □ No. Hrblock taxcut You must file a return if any of the following apply. Hrblock taxcut     • Your unearned income was more than $1,000. Hrblock taxcut     • Your earned income was more than $6,100. Hrblock taxcut     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Hrblock taxcut □ Yes. Hrblock taxcut You must file a return if any of the following apply. Hrblock taxcut     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Hrblock taxcut     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Hrblock taxcut     • 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). Hrblock taxcut Married dependents—Were you either age 65 or older or blind? □ No. Hrblock taxcut You must file a return if any of the following apply. Hrblock taxcut     • Your unearned income was more than $1,000. Hrblock taxcut     • Your earned income was more than $6,100. Hrblock taxcut     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Hrblock taxcut     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Hrblock taxcut □ Yes. Hrblock taxcut You must file a return if any of the following apply. Hrblock taxcut     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Hrblock taxcut     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Hrblock taxcut     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Hrblock taxcut     • 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). Hrblock taxcut Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Hrblock taxcut The rules used to determine your alien status are discussed in Publication 519, U. Hrblock taxcut S. Hrblock taxcut Tax Guide for Aliens. Hrblock taxcut Resident alien. Hrblock taxcut   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Hrblock taxcut S. Hrblock taxcut citizens. Hrblock taxcut Use the forms discussed in this publication. Hrblock taxcut Nonresident alien. Hrblock taxcut   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Hrblock taxcut S. Hrblock taxcut citizens and resident aliens. Hrblock taxcut See Publication 519 to find out if U. Hrblock taxcut S. Hrblock taxcut income tax laws apply to you and which forms you should file. Hrblock taxcut Dual-status taxpayer. Hrblock taxcut   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. Hrblock taxcut Different rules apply for each part of the year. Hrblock taxcut For information on dual-status taxpayers, see Publication 519. Hrblock taxcut Table 1-3. Hrblock taxcut Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Hrblock taxcut 1. Hrblock taxcut   You owe any special taxes, including any of the following. Hrblock taxcut   a. Hrblock taxcut Alternative minimum tax. Hrblock taxcut   b. Hrblock taxcut Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Hrblock taxcut But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Hrblock taxcut   c. Hrblock taxcut Household employment taxes. Hrblock taxcut But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Hrblock taxcut   d. Hrblock taxcut 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. Hrblock taxcut   e. Hrblock taxcut Recapture of first-time homebuyer credit. Hrblock taxcut   f. Hrblock taxcut 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. Hrblock taxcut   g. Hrblock taxcut Recapture taxes. Hrblock taxcut 2. Hrblock taxcut   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Hrblock taxcut 3. Hrblock taxcut   You had net earnings from self-employment of at least $400. Hrblock taxcut 4. Hrblock taxcut   You had wages of $108. Hrblock taxcut 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Hrblock taxcut 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. Hrblock taxcut You had federal income tax withheld or made estimated tax payments. Hrblock taxcut You qualify for the earned income credit. Hrblock taxcut See chapter 36 for more information. Hrblock taxcut You qualify for the additional child tax credit. Hrblock taxcut See chapter 34 for more information. Hrblock taxcut You qualify for the health coverage tax credit. Hrblock taxcut See chapter 37 for more information. Hrblock taxcut You qualify for the American opportunity credit. Hrblock taxcut See chapter 35 for more information. Hrblock taxcut You qualify for the credit for federal tax on fuels. Hrblock taxcut See chapter 37 for more information. Hrblock taxcut Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Hrblock taxcut (But also see Does My Return Have To Be on Paper , later. Hrblock taxcut ) See the discussion under Form 1040 for when you must use that form. Hrblock taxcut Form 1040EZ Form 1040EZ is the simplest form to use. Hrblock taxcut You can use Form 1040EZ if all of the following apply. Hrblock taxcut    Your filing status is single or married filing jointly. Hrblock taxcut If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Hrblock taxcut You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Hrblock taxcut If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Hrblock taxcut You do not claim any dependents. Hrblock taxcut Your taxable income is less than $100,000. Hrblock taxcut 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. Hrblock taxcut You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Hrblock taxcut You do not claim any credits other than the earned income credit. Hrblock taxcut You do not owe any household employment taxes on wages you paid to a household employee. Hrblock taxcut If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Hrblock taxcut You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Hrblock taxcut   You must meet all of these requirements to use Form 1040EZ. Hrblock taxcut If you do not, you must use Form 1040A or Form 1040. Hrblock taxcut Figuring tax. Hrblock taxcut   On Form 1040EZ, you can use only the tax table to figure your income tax. Hrblock taxcut You cannot use Form 1040EZ to report any other tax. Hrblock taxcut Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Hrblock taxcut You can use Form 1040A if all of the following apply. Hrblock taxcut    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. Hrblock taxcut 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. Hrblock taxcut You must use Form 1040. Hrblock taxcut Your taxable income is less than $100,000. Hrblock taxcut Your adjustments to income are for only the following items. Hrblock taxcut Educator expenses. Hrblock taxcut IRA deduction. Hrblock taxcut Student loan interest deduction. Hrblock taxcut Tuition and fees. Hrblock taxcut You do not itemize your deductions. Hrblock taxcut You claim only the following tax credits. Hrblock taxcut The credit for child and dependent care expenses. Hrblock taxcut (See chapter 32. Hrblock taxcut ) The credit for the elderly or the disabled. Hrblock taxcut (See chapter 33. Hrblock taxcut ) The education credits. Hrblock taxcut (See chapter 35. Hrblock taxcut ) The retirement savings contribution credit. Hrblock taxcut (See chapter 37. Hrblock taxcut ) The child tax credit. Hrblock taxcut (See chapter 34. Hrblock taxcut ) The earned income credit. Hrblock taxcut (See chapter 36. Hrblock taxcut ) The additional child tax credit. Hrblock taxcut (See chapter 34. Hrblock taxcut ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Hrblock taxcut (See Publication 525, Taxable and Nontaxable Income. Hrblock taxcut )   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. Hrblock taxcut   You must meet all these requirements to use Form 1040A. Hrblock taxcut If you do not, you must use Form 1040. Hrblock taxcut Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Hrblock taxcut You can use Form 1040 to report all types of income, deductions, and credits. Hrblock taxcut 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. Hrblock taxcut You must use Form 1040 if any of the following apply. Hrblock taxcut    Your taxable income is $100,000 or more. Hrblock taxcut You itemize your deductions on Schedule A. Hrblock taxcut 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. Hrblock taxcut You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Hrblock taxcut 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). Hrblock taxcut You received $20 or more in tips in any 1 month and did not report all of them to your employer. Hrblock taxcut (See chapter 6. Hrblock taxcut ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Hrblock taxcut You claim any credits other than the credits listed earlier under Form 1040A. Hrblock taxcut You owe the excise tax on insider stock compensation from an expatriated corporation. Hrblock taxcut Your Form W-2 shows an amount in box 12 with a code Z. Hrblock taxcut You had a qualified health savings account funding distribution from your IRA. Hrblock taxcut You are an employee and your employer did not withhold social security and Medicare tax. Hrblock taxcut You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Hrblock taxcut You are a debtor in a bankruptcy case filed after October 16, 2005. Hrblock taxcut You must repay the first-time homebuyer credit. Hrblock taxcut You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Hrblock taxcut Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Hrblock taxcut If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Hrblock taxcut See your tax return instructions for details. Hrblock taxcut If you do not qualify for Free File, then you should check out IRS. Hrblock taxcut gov for low-cost e-file options or Free File Fillable Forms. Hrblock taxcut IRS e-file Table 1-4 lists the benefits of IRS e-file. Hrblock taxcut IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Hrblock taxcut As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Hrblock taxcut However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Hrblock taxcut Using e-file does not affect your chances of an IRS examination of your return. Hrblock taxcut Free File Fillable Forms. Hrblock taxcut   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Hrblock taxcut 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. Hrblock taxcut gov, and Apply only to a federal tax return. Hrblock taxcut Electronic return signatures. Hrblock taxcut   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Hrblock taxcut If you are filing online, you must use a Self-Select PIN. Hrblock taxcut If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Hrblock taxcut Self-Select PIN. Hrblock taxcut   The Self-Select PIN method allows you to create your own PIN. Hrblock taxcut 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. Hrblock taxcut   A PIN is any combination of five digits you choose except five zeros. Hrblock taxcut If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Hrblock taxcut   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. Hrblock taxcut Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Hrblock taxcut AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Hrblock taxcut If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Hrblock taxcut Visit us at IRS. Hrblock taxcut gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Hrblock taxcut (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Hrblock taxcut The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Hrblock taxcut ) You will also be prompted to enter your date of birth. Hrblock taxcut Table 1-4. Hrblock taxcut Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Hrblock taxcut • Free File is available in English and Spanish. Hrblock taxcut • Free File is available online 24 hours a day, 7 days a week. Hrblock taxcut • Get your refund faster by e-filing using Direct Deposit. Hrblock taxcut • Sign electronically with a secure self-selected PIN and file a completely paperless return. Hrblock taxcut • Receive an acknowledgement that your return was received and accepted. Hrblock taxcut • 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. Hrblock taxcut You can also file a return early and pay the amount you owe by the due date of your return. Hrblock taxcut • Save time by preparing and e-filing federal and state returns together. Hrblock taxcut • IRS computers quickly and automatically check for errors or other missing information. Hrblock taxcut • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Hrblock taxcut You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Hrblock taxcut If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Hrblock taxcut This can be found at IRS. Hrblock taxcut gov. Hrblock taxcut Click on Request an Electronic Filing PIN. Hrblock taxcut Or you can call 1-866-704-7388. Hrblock taxcut Practitioner PIN. Hrblock taxcut   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Hrblock taxcut The practitioner can provide you with details. Hrblock taxcut Form 8453. Hrblock taxcut   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Hrblock taxcut For details, see Form 8453. Hrblock taxcut For more details, visit www. Hrblock taxcut irs. Hrblock taxcut gov/efile and click on “ Individuals. Hrblock taxcut ” Identity Protection PIN. Hrblock taxcut   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. Hrblock taxcut If the IRS has not given you this type of number, leave these spaces blank. Hrblock taxcut For more information, see the Instructions for Form 1040A or Form 1040. Hrblock taxcut Power of attorney. Hrblock taxcut   If an agent is signing your return for you, a power of attorney (POA) must be filed. Hrblock taxcut Attach the POA to Form 8453 and file it using that form's instructions. Hrblock taxcut See Signatures , later, for more information on POAs. Hrblock taxcut State returns. Hrblock taxcut   In most states, you can file an electronic state return simultaneously with your federal return. Hrblock taxcut For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Hrblock taxcut irs. Hrblock taxcut gov/efile. Hrblock taxcut Refunds. Hrblock taxcut   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. Hrblock taxcut With e-file, your refund will be issued faster than if you filed on paper. Hrblock taxcut   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. Hrblock taxcut See Offset against debts under Refunds, later. Hrblock taxcut Refund inquiries. Hrblock taxcut   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Hrblock taxcut See Refund Information , later. Hrblock taxcut Amount you owe. Hrblock taxcut   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Hrblock taxcut See How To Pay , later, for information on how to pay the amount you owe. Hrblock taxcut Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Hrblock taxcut A computer with Internet access and tax preparation software are all you need. Hrblock taxcut Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Hrblock taxcut IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Hrblock taxcut For information, visit www. Hrblock taxcut irs. Hrblock taxcut gov/efile. Hrblock taxcut Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Hrblock taxcut Others offer it for a fee. Hrblock taxcut Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Hrblock taxcut Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut To find a site near you, call 1-800-906-9887. Hrblock taxcut Or to find the nearest AARP TaxAide site, visit AARP's website at www. Hrblock taxcut aarp. Hrblock taxcut org/taxaide or call 1-888-227-7669. Hrblock taxcut For more information on these programs, go to IRS. Hrblock taxcut gov and enter keyword “VITA” in the search box. Hrblock taxcut Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Hrblock taxcut 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. Hrblock taxcut Note. Hrblock taxcut Tax professionals may charge a fee for IRS e-file. Hrblock taxcut Fees can vary depending on the professional and the specific services rendered. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Table 1-5. Hrblock taxcut When To File Your 2013 Return For U. Hrblock taxcut S. Hrblock taxcut citizens and residents who file returns on a calendar year. Hrblock taxcut   For Most Taxpayers For Certain Taxpayers Outside the U. Hrblock taxcut S. Hrblock taxcut 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. Hrblock taxcut When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Hrblock taxcut —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Hrblock taxcut Filing paper returns on time. Hrblock taxcut   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. Hrblock taxcut If you send your return by registered mail, the date of the registration is the postmark date. Hrblock taxcut The registration is evidence that the return was delivered. Hrblock taxcut 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. Hrblock taxcut The postmarked certified mail receipt is evidence that the return was delivered. Hrblock taxcut Private delivery services. Hrblock taxcut   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. Hrblock taxcut The private delivery service can tell you how to get written proof of this date. Hrblock taxcut   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Hrblock taxcut gov and enter “private delivery service” in the search box. Hrblock taxcut   The following are designated private delivery services. Hrblock taxcut DHL Express (DHL): Same Day Service. Hrblock taxcut Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Hrblock taxcut United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Hrblock taxcut M. Hrblock taxcut , UPS Worldwide Express Plus, and UPS Worldwide Express. Hrblock taxcut Filing electronic returns on time. Hrblock taxcut   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. Hrblock taxcut An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Hrblock taxcut   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. Hrblock taxcut The date and time in your time zone controls whether your electronically filed return is timely. Hrblock taxcut Filing late. Hrblock taxcut   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Hrblock taxcut For more information, see Penalties , later. Hrblock taxcut Also see Interest under Amount You Owe. Hrblock taxcut   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. Hrblock taxcut Nonresident alien. Hrblock taxcut    If you are a nonresident alien and earn wages subject to U. Hrblock taxcut S. Hrblock taxcut income tax withholding, your 2013 U. Hrblock taxcut S. Hrblock taxcut 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. Hrblock taxcut   If you do not earn wages subject to U. Hrblock taxcut S. Hrblock taxcut 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. Hrblock taxcut See Publication 519 for more filing information. Hrblock taxcut Filing for a decedent. Hrblock taxcut   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. Hrblock taxcut See Publication 559. Hrblock taxcut Extensions of Time To File You may be able to get an extension of time to file your return. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Example. Hrblock taxcut If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Hrblock taxcut If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Hrblock taxcut You may also be charged penalties, discussed later. Hrblock taxcut How to get the automatic extension. Hrblock taxcut   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Hrblock taxcut E-file options. Hrblock taxcut   There are two ways you can use e-file to get an extension of time to file. Hrblock taxcut Complete Form 4868, Application for Automatic Extension of Time To File U. Hrblock taxcut S. Hrblock taxcut Individual Income Tax Return, to use as a worksheet. Hrblock taxcut If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Hrblock taxcut If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Hrblock taxcut E-file using your personal computer or a tax professional. Hrblock taxcut    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Hrblock taxcut You will need to provide certain information from your tax return for 2012. Hrblock taxcut 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. Hrblock taxcut E-file and pay by credit or debit card or by direct transfer from your bank account. Hrblock taxcut   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. Hrblock taxcut You can do this by phone or over the Internet. Hrblock taxcut You do not file Form 4868. Hrblock taxcut See Pay online , under How To Pay, later in this chapter. Hrblock taxcut Filing a paper Form 4868. Hrblock taxcut   You can get an extension of time to file by filing a paper Form 4868. Hrblock taxcut Mail it to the address shown in the form instructions. Hrblock taxcut   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Hrblock taxcut ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Hrblock taxcut When to file. Hrblock taxcut   You must request the automatic extension by the due date for your return. Hrblock taxcut You can file your return any time before the 6-month extension period ends. Hrblock taxcut When you file your return. Hrblock taxcut   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Hrblock taxcut 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. Hrblock taxcut Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Hrblock taxcut 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. Hrblock taxcut S. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Hrblock taxcut See Individuals Serving in Combat Zone , later, for special rules that apply to you. Hrblock taxcut Married taxpayers. Hrblock taxcut   If you file a joint return, only one spouse has to qualify for this automatic extension. Hrblock taxcut If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Hrblock taxcut How to get the extension. Hrblock taxcut   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Hrblock taxcut (See the situations listed under (2), earlier. Hrblock taxcut ) Extensions beyond 2 months. Hrblock taxcut   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. Hrblock taxcut File Form 4868 and check the box on line 8. Hrblock taxcut No further extension. Hrblock taxcut   An extension of more than 6 months will generally not be granted. Hrblock taxcut However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Hrblock taxcut For more information, see When To File and Pay in Publication 54. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Combat zone. Hrblock taxcut   For purposes of the automatic extension, the term “combat zone” includes the following areas. Hrblock taxcut The Arabian peninsula area, effective January 17, 1991. Hrblock taxcut The Kosovo area, effective March 24, 1999. Hrblock taxcut Afghanistan area, effective September 19, 2001. Hrblock taxcut   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Hrblock taxcut The publication also has information about other tax benefits available to military personnel serving in a combat zone. Hrblock taxcut Extension period. Hrblock taxcut   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. Hrblock taxcut   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. Hrblock taxcut For example, you have 3½ months (January 1 – April 15) to file your tax return. Hrblock taxcut 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. Hrblock taxcut See Extension of Deadlines in Publication 3 for more information. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut It also explains how to complete certain sections of the form. Hrblock taxcut You may find Table 1-6 helpful when you prepare your paper return. Hrblock taxcut Table 1-6. Hrblock taxcut Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Hrblock taxcut 2 — Get the forms, schedules, and publications you need. Hrblock taxcut 3 — Fill in your return. Hrblock taxcut 4 — Check your return to make sure it is correct. Hrblock taxcut 5 — Sign and date your return. Hrblock taxcut 6 — Attach all required forms and schedules. Hrblock taxcut Electronic returns. Hrblock taxcut   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Hrblock taxcut Substitute tax forms. Hrblock taxcut   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. Hrblock taxcut Form W-2. Hrblock taxcut   If you were an employee, you should receive Form W-2 from your employer. Hrblock taxcut You will need the information from this form to prepare your return. Hrblock taxcut See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Hrblock taxcut   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Hrblock taxcut If it is mailed, you should allow adequate time to receive it before contacting your employer. Hrblock taxcut If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Hrblock taxcut When you request IRS help, be prepared to provide the following information. Hrblock taxcut Your name, address (including ZIP code), and phone number. Hrblock taxcut Your SSN. Hrblock taxcut Your dates of employment. Hrblock taxcut Your employer's name, address (including ZIP code), and phone number. Hrblock taxcut Form 1099. Hrblock taxcut   If you received certain types of income, you may receive a Form 1099. Hrblock taxcut 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). Hrblock taxcut If it is mailed, you should allow adequate time to receive it before contacting the payer. Hrblock taxcut 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. Hrblock taxcut When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Hrblock taxcut A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Hrblock taxcut You must account for your income and expenses in a way that clearly shows your taxable income. Hrblock taxcut The way you do this is called an accounting method. Hrblock taxcut This section explains which accounting periods and methods you can use. Hrblock taxcut Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Hrblock taxcut If you do not use a calendar year, your accounting period is a fiscal year. Hrblock taxcut A regular fiscal year is a 12-month period that ends on the last day of any month except December. Hrblock taxcut A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Hrblock taxcut You choose your accounting period (tax year) when you file your first income tax return. Hrblock taxcut It cannot be longer than 12 months. Hrblock taxcut More information. Hrblock taxcut   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Hrblock taxcut Accounting Methods Your accounting method is the way you account for your income and expenses. Hrblock taxcut Most taxpayers use either the cash method or an accrual method. Hrblock taxcut You choose a method when you file your first income tax return. Hrblock taxcut If you want to change your accounting method after that, you generally must get IRS approval. Hrblock taxcut Cash method. Hrblock taxcut   If you use this method, report all items of income in the year in which you actually or constructively receive them. Hrblock taxcut Generally, you deduct all expenses in the year you actually pay them. Hrblock taxcut This is the method most individual taxpayers use. Hrblock taxcut Constructive receipt. Hrblock taxcut   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Hrblock taxcut You do not need to have physical possession of it. Hrblock taxcut 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). Hrblock taxcut Garnisheed wages. Hrblock taxcut   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. Hrblock taxcut You must include these wages in income for the year you would have received them. Hrblock taxcut Debts paid for you. Hrblock taxcut   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. Hrblock taxcut See Canceled Debts in chapter 12 for more information. Hrblock taxcut Payment to third party. Hrblock taxcut   If a third party is paid income from property you own, you have constructively received the income. Hrblock taxcut It is the same as if you had actually received the income and paid it to the third party. Hrblock taxcut Payment to an agent. Hrblock taxcut   Income an agent receives for you is income you constructively received in the year the agent receives it. Hrblock taxcut 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. Hrblock taxcut Check received or available. Hrblock taxcut   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Hrblock taxcut A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut No constructive receipt. Hrblock taxcut   There may be facts to show that you did not constructively receive income. Hrblock taxcut Example. Hrblock taxcut 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. Hrblock taxcut Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Hrblock taxcut Accrual method. Hrblock taxcut   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Hrblock taxcut You generally deduct your expenses when you incur them, rather than when you pay them. Hrblock taxcut Income paid in advance. Hrblock taxcut   An advance payment of income is generally included in gross income in the year you receive it. Hrblock taxcut Your method of accounting does not matter as long as the income is available to you. Hrblock taxcut An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Hrblock taxcut   A limited deferral until the next tax year may be allowed for certain advance payments. Hrblock taxcut See Publication 538 for specific information. Hrblock taxcut Additional information. Hrblock taxcut   For more information on accounting methods, including how to change your accounting method, see Publication 538. Hrblock taxcut Social Security Number (SSN) You must enter your SSN on your return. Hrblock taxcut If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Hrblock taxcut If you are filing a joint return, include the SSNs in the same order as the names. Hrblock taxcut Use this same order in submitting other forms and documents to the IRS. Hrblock taxcut Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Hrblock taxcut Name change. Hrblock taxcut   If you changed your name because of marriage, divorce, etc. Hrblock taxcut , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Hrblock taxcut This prevents delays in processing your return and issuing refunds. Hrblock taxcut It also safeguards your future social security benefits. Hrblock taxcut Dependent's SSN. Hrblock taxcut   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Hrblock taxcut This requirement applies to all dependents (not just your children) claimed on your tax return. Hrblock taxcut Exception. Hrblock taxcut    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. Hrblock taxcut The document must show that the child was born alive. Hrblock taxcut No SSN. Hrblock taxcut   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Hrblock taxcut It usually takes about 2 weeks to get an SSN. Hrblock taxcut If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Hrblock taxcut   If you are a U. Hrblock taxcut S. Hrblock taxcut citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Hrblock taxcut 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. Hrblock taxcut   Form SS-5 is available at any SSA office, on the Internet at www. Hrblock taxcut socialsecurity. Hrblock taxcut gov, or by calling 1-800-772-1213. Hrblock taxcut If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Hrblock taxcut   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 . Hrblock taxcut   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. Hrblock taxcut Adoption taxpayer identification number (ATIN). Hrblock taxcut   If you are in the process of adopting a child who is a U. Hrblock taxcut S. Hrblock taxcut 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. Hrblock taxcut    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Hrblock taxcut S. Hrblock taxcut Adoptions, with the IRS to get an ATIN if all of the following are true. Hrblock taxcut You have a child living with you who was placed in your home for legal adoption. Hrblock taxcut 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. Hrblock taxcut You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Hrblock taxcut You are eligible to claim the child as a dependent on your tax return. Hrblock taxcut After the adoption is final, you must apply for an SSN for the child. Hrblock taxcut You cannot continue using the ATIN. Hrblock taxcut   See Form W-7A for more information. Hrblock taxcut Nonresident alien spouse. Hrblock taxcut   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. Hrblock taxcut If your spouse is not eligible for an SSN, see the following discussion on ITINs. Hrblock taxcut Individual taxpayer identification number (ITIN). Hrblock taxcut   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. Hrblock taxcut This also applies to an alien spouse or dependent. Hrblock taxcut To apply for an ITIN, file Form W-7 with the IRS. Hrblock taxcut It usually takes about 6 to 10 weeks to get an ITIN. Hrblock taxcut Enter the ITIN on your tax return wherever an SSN is requested. Hrblock taxcut    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. Hrblock taxcut See the Form W-7 instructions for how and where to file. Hrblock taxcut 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. Hrblock taxcut ITIN for tax use only. Hrblock taxcut   An ITIN is for tax use only. Hrblock taxcut 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. Hrblock taxcut S. Hrblock taxcut law. Hrblock taxcut Penalty for not providing social security number. Hrblock taxcut   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Hrblock taxcut See the discussion on Penalties , later, for more information. Hrblock taxcut SSN on correspondence. Hrblock taxcut   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. Hrblock taxcut Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Hrblock taxcut Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Hrblock taxcut If you want $3 to go to this fund, check the box. Hrblock taxcut If you are filing a joint return, your spouse can also have $3 go to the fund. Hrblock taxcut If you check a box, your tax or refund will not change. Hrblock taxcut Computations The following information may be useful in making the return easier to complete. Hrblock taxcut Rounding off dollars. Hrblock taxcut   You can round off cents to whole dollars on your return and schedules. Hrblock taxcut If you do round to whole dollars, you must round all amounts. Hrblock taxcut To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Hrblock taxcut For example, $1. Hrblock taxcut 39 becomes $1 and $2. Hrblock taxcut 50 becomes $3. Hrblock taxcut   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. Hrblock taxcut Example. Hrblock taxcut You receive two Forms W-2: one showing wages of $5,000. Hrblock taxcut 55 and one showing wages of $18,500. Hrblock taxcut 73. Hrblock taxcut On Form 1040, line 7, you would enter $23,501 ($5,000. Hrblock taxcut 55 + $18,500. Hrblock taxcut 73 = $23,501. Hrblock taxcut 28), not $23,502 ($5,001 + $18,501). Hrblock taxcut Equal amounts. Hrblock taxcut   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Hrblock taxcut Example. Hrblock taxcut Line 1 is $500. Hrblock taxcut Line 3 is $500. Hrblock taxcut Line 5 asks you to enter the smaller of line 1 or 3. Hrblock taxcut Enter $500 on line 5. Hrblock taxcut Negative amounts. Hrblock taxcut   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. Hrblock taxcut To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Hrblock taxcut 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. Hrblock taxcut You may be able to file a paperless return using IRS e-file. Hrblock taxcut There's nothing to attach or mail, not even your Forms W-2. Hrblock taxcut See Does My Return Have To Be on Paper, earlier. Hrblock taxcut Form W-2. Hrblock taxcut   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Hrblock taxcut You should have a Form W-2 from each employer. Hrblock taxcut 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. Hrblock taxcut Attach it to the front page of your paper return, not to any attachments. Hrblock taxcut For more information, see Form W-2 in chapter 4. Hrblock taxcut   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Hrblock taxcut , 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. Hrblock taxcut Form 1040EZ. Hrblock taxcut   There are no additional schedules to file with Form 1040EZ. Hrblock taxcut Form 1040A. Hrblock taxcut   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. Hrblock taxcut Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Hrblock taxcut Do not attach items unless required to do so. Hrblock taxcut Form 1040. Hrblock taxcut   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. Hrblock taxcut Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Hrblock taxcut Do not attach items unless required to do so. Hrblock taxcut 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. Hrblock taxcut 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