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Income Tax Return 1040ez

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Income Tax Return 1040ez

Income tax return 1040ez Publication 957 - Main Content Table of Contents 1. Income tax return 1040ez What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. Income tax return 1040ez Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). Income tax return 1040ez 1. Income tax return 1040ez What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). Income tax return 1040ez For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. Income tax return 1040ez Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. Income tax return 1040ez Report all back pay. Income tax return 1040ez However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. Income tax return 1040ez See Back Pay Under a Statute , later, for more information. Income tax return 1040ez Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. Income tax return 1040ez However, for income tax purposes, the IRS treats all back pay as wages in the year paid. Income tax return 1040ez Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. Income tax return 1040ez The SSA no longer accepts reports on tapes, cartridges, and diskettes. Income tax return 1040ez Example. Income tax return 1040ez In 2012, Terry Morris earned wages of $50,000. Income tax return 1040ez In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. Income tax return 1040ez Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. Income tax return 1040ez However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. Income tax return 1040ez Example. Income tax return 1040ez If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. Income tax return 1040ez A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. Income tax return 1040ez SSA treatment of back pay under a statute. Income tax return 1040ez   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. Income tax return 1040ez This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. Income tax return 1040ez   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. Income tax return 1040ez Then, the SSA can allocate the statutory back pay to the appropriate periods. Income tax return 1040ez   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. Income tax return 1040ez    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. Income tax return 1040ez    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. Income tax return 1040ez No further action is necessary. Income tax return 1040ez Example. Income tax return 1040ez In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. Income tax return 1040ez Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. Income tax return 1040ez No further action is necessary. Income tax return 1040ez Information the SSA needs to properly credit back pay under a statute (special report). Income tax return 1040ez   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. Income tax return 1040ez There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. Income tax return 1040ez The special report must include the following information. Income tax return 1040ez The employer's name, address, and employer identification number (EIN). Income tax return 1040ez A signed statement citing the federal or state statute under which the payment was made. Income tax return 1040ez If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). Income tax return 1040ez The name and telephone number of a person to contact. Income tax return 1040ez The SSA may have additional questions concerning the back pay case or the individual employee's information. Income tax return 1040ez A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. Income tax return 1040ez The employee's social security number (SSN). Income tax return 1040ez The employee's name (as shown on his or her social security card). Income tax return 1040ez The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. Income tax return 1040ez The period(s) the back pay award covers (beginning and ending dates—month and year). Income tax return 1040ez The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. Income tax return 1040ez Do not include the back pay award shown in that wage report. Income tax return 1040ez If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. Income tax return 1040ez The amount to allocate to each reporting period*. Income tax return 1040ez This includes any amount you want allocated (if applicable) to the tax year of the award payment. Income tax return 1040ez If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. Income tax return 1040ez *Note. Income tax return 1040ez   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. Income tax return 1040ez For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. Income tax return 1040ez MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. Income tax return 1040ez For tax years 1991 and later, list the social security and Medicare wages separately. Income tax return 1040ez If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. Income tax return 1040ez Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. Income tax return 1040ez Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. Income tax return 1040ez Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. Income tax return 1040ez Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. Income tax return 1040ez Such awards are not wages for social security coverage purposes. Income tax return 1040ez If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. Income tax return 1040ez The payments made in such a settlement may still be back pay and wages under the rules discussed here. Income tax return 1040ez Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. Income tax return 1040ez Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. Income tax return 1040ez However, they are not payments made under a statute. Income tax return 1040ez If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. Income tax return 1040ez Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. Income tax return 1040ez In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. Income tax return 1040ez Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. Income tax return 1040ez If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. Income tax return 1040ez Read Special Wage Payments, later, for additional reporting instructions. Income tax return 1040ez Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. Income tax return 1040ez Exception. Income tax return 1040ez   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. Income tax return 1040ez Table 1. Income tax return 1040ez Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. Income tax return 1040ez Sec. Income tax return 1040ez /Med. Income tax return 1040ez Wages Paid In Award Year (4)3 Allocation     Soc. Income tax return 1040ez Sec. Income tax return 1040ez Med. Income tax return 1040ez /MQGE Year Soc. Income tax return 1040ez Sec. Income tax return 1040ez Med. Income tax return 1040ez /MQGE xxx-xx-xxxx HELEN T. Income tax return 1040ez SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. Income tax return 1040ez EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. Income tax return 1040ez ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. Income tax return 1040ez  2Exclude the amount of back pay, if any, included in that amount. Income tax return 1040ez  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. Income tax return 1040ez The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. Income tax return 1040ez (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Income tax return 1040ez Sec. Income tax return 1040ez column. Income tax return 1040ez ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. Income tax return 1040ez Explanation of examples. Income tax return 1040ez Helen T. Income tax return 1040ez Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. Income tax return 1040ez In 2012, this employee was also paid $40,000 in other wages. Income tax return 1040ez (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. Income tax return 1040ez The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. Income tax return 1040ez ) Sam W. Income tax return 1040ez Evans–The back pay award was $30,000 for the periods 7/89-12/91. Income tax return 1040ez This employee was hired in 1989 and was subject to MQGE only. Income tax return 1040ez He was no longer employed by this governmental employer in 2012. Income tax return 1040ez (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. Income tax return 1040ez After the SSA allocation, he will not have any net posted wages for 2012. Income tax return 1040ez ) Roland S. Income tax return 1040ez Adams–The back pay award was $15,000 for the periods 7/80-12/81. Income tax return 1040ez He was no longer employed by this state and local government (Section 218) employer in 2012. Income tax return 1040ez (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. Income tax return 1040ez ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. Income tax return 1040ez Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. Income tax return 1040ez Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. Income tax return 1040ez Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. Income tax return 1040ez Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. Income tax return 1040ez Note. Income tax return 1040ez Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. Income tax return 1040ez Earnings Test. Income tax return 1040ez   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. Income tax return 1040ez The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. Income tax return 1040ez Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. Income tax return 1040ez If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. Income tax return 1040ez Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. Income tax return 1040ez Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. Income tax return 1040ez Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. Income tax return 1040ez See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. Income tax return 1040ez In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. Income tax return 1040ez Submit reports after the close of the tax year. Income tax return 1040ez To avoid delays in processing, submit reports in time to reach the SSA by April 1. Income tax return 1040ez Use one of the following reporting methods. Income tax return 1040ez Electronic reporting. Income tax return 1040ez   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. Income tax return 1040ez gov website. Income tax return 1040ez BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. Income tax return 1040ez You must register to use this website. Income tax return 1040ez The web address is www. Income tax return 1040ez socialsecurity. Income tax return 1040ez gov/bso/bsowelcome. Income tax return 1040ez htm. Income tax return 1040ez   Use the specifications and record layout shown in  Table 2, later. Income tax return 1040ez Only one file at a time may be submitted. Income tax return 1040ez If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. Income tax return 1040ez A zipped file contains a file that has been compressed to reduce its file size. Income tax return 1040ez WinZip and PKZIP are examples of acceptable compression packages. Income tax return 1040ez   Electronic submissions not meeting the specifications in Table 2 will be rejected. Income tax return 1040ez Paper listing. Income tax return 1040ez   A paper listing can be used to report special wage payments to several employees. Income tax return 1040ez Use the format shown in Table 3, later. Income tax return 1040ez Submit paper listings to the local SSA office nearest your place of business. Income tax return 1040ez Visit www. Income tax return 1040ez socialsecurity. Income tax return 1040ez gov/locator to find a Social Security office near you. Income tax return 1040ez Form SSA-131. Income tax return 1040ez   Use Form SSA-131 to report special wage payments made to an employee. Income tax return 1040ez Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. Income tax return 1040ez    This image is too large to be displayed in the current screen. Income tax return 1040ez Please click the link to view the image. Income tax return 1040ez Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. Income tax return 1040ez Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. Income tax return 1040ez 2. Income tax return 1040ez Enter the date the employee retired. Income tax return 1040ez Enter “Not Retired” if the employee has not retired. Income tax return 1040ez 3. Income tax return 1040ez Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. Income tax return 1040ez This date should be the same as or earlier than the date in item “2”. Income tax return 1040ez Enter “Not Retired” if the employee has not retired. Income tax return 1040ez 4. Income tax return 1040ez Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. Income tax return 1040ez  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. Income tax return 1040ez Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. Income tax return 1040ez Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. Income tax return 1040ez Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. Income tax return 1040ez Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. Income tax return 1040ez Stock Options. Income tax return 1040ez   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). Income tax return 1040ez That were reported or will be reported under “Nonqualified Plans” on the Form W-2. Income tax return 1040ez That were deducted from the employee's wages and paid to a deferred compensation plan (e. Income tax return 1040ez g. Income tax return 1040ez , 401k). Income tax return 1040ez Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). Income tax return 1040ez Bonuses earned and paid in the tax year. Income tax return 1040ez 5. Income tax return 1040ez Check whether payments listed in item 4 will be made for years after the tax year. Income tax return 1040ez If yes, please show the amounts and years in which these will be paid, if known. Income tax return 1040ez 6. Income tax return 1040ez Nonqualified deferred compensation and section 457 plans only. Income tax return 1040ez If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. Income tax return 1040ez Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). Income tax return 1040ez Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. Income tax return 1040ez 702. Income tax return 1040ez The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. Income tax return 1040ez While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. Income tax return 1040ez We may also use the information you give us when we match records by computer. Income tax return 1040ez Matching programs compare our records with those of other Federal, State, or local government agencies. Income tax return 1040ez Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. Income tax return 1040ez The law allows us to do this even if you do not agree to it. Income tax return 1040ez Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. Income tax return 1040ez If you want to learn more about this, contact any Social Security Office. Income tax return 1040ez The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. Income tax return 1040ez S. Income tax return 1040ez C. Income tax return 1040ez §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. Income tax return 1040ez You are not required to answer these questions unless we display a valid Office of Management and Budget control number. Income tax return 1040ez We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. Income tax return 1040ez Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. Income tax return 1040ez Or, the employee can submit it to the SSA office handling the claim. Income tax return 1040ez You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. Income tax return 1040ez If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. Income tax return 1040ez Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. Income tax return 1040ez Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. Income tax return 1040ez Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. Income tax return 1040ez It should not count for the social security earnings test. Income tax return 1040ez Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. Income tax return 1040ez Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. Income tax return 1040ez For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. Income tax return 1040ez Nonqualified and section 457 plans are reported differently than other special wage payments. Income tax return 1040ez See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. Income tax return 1040ez Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. Income tax return 1040ez However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. Income tax return 1040ez The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. Income tax return 1040ez No risk of forfeiture. Income tax return 1040ez   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Income tax return 1040ez Example. Income tax return 1040ez Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. Income tax return 1040ez The plan has no risk of forfeiture. Income tax return 1040ez In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. Income tax return 1040ez Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. Income tax return 1040ez   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Income tax return 1040ez The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. Income tax return 1040ez   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. Income tax return 1040ez If the employee continues working, future deferrals are social security and Medicare wages when they are earned. Income tax return 1040ez    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Income tax return 1040ez Risk of forfeiture lapses at retirement. Income tax return 1040ez   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. Income tax return 1040ez Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Income tax return 1040ez   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. Income tax return 1040ez    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Income tax return 1040ez Example—risk of forfeiture. Income tax return 1040ez At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. Income tax return 1040ez B's wages, including this year's deferred amount, are $80,000. Income tax return 1040ez Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. Income tax return 1040ez Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Income tax return 1040ez Example. Income tax return 1040ez Employee D retired from the XYZ company and began receiving social security benefits. Income tax return 1040ez XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. Income tax return 1040ez In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. Income tax return 1040ez D made no deferrals to the nonqualified plan this year. Income tax return 1040ez Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. Income tax return 1040ez For more information, see Reporting Special Wage Payments , earlier. Income tax return 1040ez Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). Income tax return 1040ez Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. Income tax return 1040ez Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. Income tax return 1040ez See Form SSA-131 and its instructions, earlier. Income tax return 1040ez Example. Income tax return 1040ez Employee K retired this year from Company XYZ and began receiving social security benefits. Income tax return 1040ez During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. Income tax return 1040ez K also received $75,000 in payments from the company's nonqualified plan. Income tax return 1040ez Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. Income tax return 1040ez File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. Income tax return 1040ez If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. Income tax return 1040ez For more information, see Notice 2008-115, 2008-52 I. Income tax return 1040ez R. Income tax return 1040ez B. Income tax return 1040ez 1367, available at www. Income tax return 1040ez irs. Income tax return 1040ez gov/irb/2008-52_IRB/ar10. Income tax return 1040ez html. Income tax return 1040ez Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). Income tax return 1040ez Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. Income tax return 1040ez See Notice 2008-115. Income tax return 1040ez The following examples use small dollar amounts for illustrative purposes. Income tax return 1040ez However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). Income tax return 1040ez The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. Income tax return 1040ez Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. Income tax return 1040ez The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. Income tax return 1040ez For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. Income tax return 1040ez Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. Income tax return 1040ez For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. Income tax return 1040ez The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. Income tax return 1040ez Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. Income tax return 1040ez Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). Income tax return 1040ez For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Income tax return 1040ez The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. Income tax return 1040ez Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. Income tax return 1040ez Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). Income tax return 1040ez For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Income tax return 1040ez The deferral of $20 was vested upon deferral. Income tax return 1040ez During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. Income tax return 1040ez Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. Income tax return 1040ez Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). Income tax return 1040ez For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. Income tax return 1040ez There was no vesting of prior-year deferrals under the plan. Income tax return 1040ez During the year, there were total distributions of $50 from the plan to the employee. Income tax return 1040ez Regular pay = $100; Distribution = $50. Income tax return 1040ez Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). Income tax return 1040ez   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. Income tax return 1040ez Instead, report on Form SSA-131 the total amount the employee earned during the year. Income tax return 1040ez * Submit the SSA-131 to the nearest SSA office or give it to the employee. Income tax return 1040ez   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. Income tax return 1040ez Do not consider prior-year deferrals that are vesting in the current year. Income tax return 1040ez If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. Income tax return 1040ez Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). Income tax return 1040ez For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Income tax return 1040ez There was also an employer match of $10. Income tax return 1040ez The deferral and employer match were vested upon deferral. Income tax return 1040ez There was no vesting of prior-year deferrals under the plan. Income tax return 1040ez During the year, there were total distributions of $50 from the plan to the employee. Income tax return 1040ez Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. Income tax return 1040ez Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. Income tax return 1040ez File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). Income tax return 1040ez For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Income tax return 1040ez The deferral was not vested upon deferral. Income tax return 1040ez There was no vesting of prior-year deferrals under the plan. Income tax return 1040ez During the year, there were total distributions of $50 from the plan to the employee. Income tax return 1040ez Regular pay = $200; Deferral, not vested = $20; Distribution = $50. Income tax return 1040ez Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). Income tax return 1040ez 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). Income tax return 1040ez For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Income tax return 1040ez The deferral was vested upon deferral. Income tax return 1040ez There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. Income tax return 1040ez During the year, there were total distributions of $50 from the plan to the employee. Income tax return 1040ez Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. Income tax return 1040ez Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. Income tax return 1040ez File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). Income tax return 1040ez For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Income tax return 1040ez The deferral was not vested upon deferral. Income tax return 1040ez There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). Income tax return 1040ez During the year, there were total distributions of $50 from the plan to the employee. Income tax return 1040ez Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. Income tax return 1040ez Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. Income tax return 1040ez File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. Income tax return 1040ez Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. Income tax return 1040ez  The file format is ASCII. Income tax return 1040ez  Submit only one file at a time. Income tax return 1040ez   Table 3. Income tax return 1040ez Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. Income tax return 1040ez Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . Income tax return 1040ez 1) B. Income tax return 1040ez Employee Name: (Last) (First) (MI)   C. Income tax return 1040ez SSN: D. Income tax return 1040ez SWP:$ E. Income tax return 1040ez Type: Other: 2) B. Income tax return 1040ez Employee Name: (Last) (First) (MI)   C. Income tax return 1040ez SSN: D. Income tax return 1040ez SWP:$ E. Income tax return 1040ez Type: Other: 3) B. Income tax return 1040ez Employee Name: (Last) (First) (MI)   C. Income tax return 1040ez SSN: D. Income tax return 1040ez SWP:$ E. Income tax return 1040ez Type: Other: 4) B. Income tax return 1040ez Employee Name: (Last) (First) (MI)   C. Income tax return 1040ez SSN: D. Income tax return 1040ez SWP:$ E. Income tax return 1040ez Type: Other: 5) B. Income tax return 1040ez Employee Name: (Last) (First) (MI)   C. Income tax return 1040ez SSN: D. Income tax return 1040ez SWP:$ E. Income tax return 1040ez Type: Other:     INSTRUCTIONS:   Enter tax year and page number. Income tax return 1040ez   A. Income tax return 1040ez Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. Income tax return 1040ez   B. Income tax return 1040ez Employee's name. Income tax return 1040ez   C. Income tax return 1040ez Employee's social security number (SSN). Income tax return 1040ez   D. Income tax return 1040ez Total amount of special wage payments made to the employee. Income tax return 1040ez   E. Income tax return 1040ez Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. Income tax return 1040ez   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. Income tax return 1040ez (Get Form SSA-131. Income tax return 1040ez )                 Prev  Up  Next   Home   More Online Publications
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Tax Exmept Bonds Questionnaires

Tax Exempt Bonds Compliance Check Questionnaire on Qualified School Construction Bond Issues (April 2012)
The Tax Exempt Bonds office (TEB) of the Tax Exempt and Government Entities division initiated a questionnaire project to evaluate the compliance and record retention policies, procedures, and practices of issuers of qualified school construction bonds (QSCBs).

Tax Exempt Bonds Compliance Check Questionnaire Project Final Report on Governmental and Charitable Financings (July 2011)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division of the IRS final report on its Tax-Exempt Charitable Financings Compliance Check Questionnaire and Governmental Bond Financings Compliance Check Questionnaire projects.

Tax Exempt Bonds Compliance Check Questionnaire on Direct Pay Bonds (February 2010)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division of the IRS conducted a compliance check questionnaire to evaluate the issuance and record retention policies, procedures and practices of issuers of direct pay build America bonds.

Tax Exempt Bonds Compliance Check Questionnaire on Advance Refunding Issues (July 2009)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division conducted a questionnaire project to evaluate the post-issuance compliance and record retention policies, procedures and practices of issuers and conduit borrowers of tax-exempt advance refunding bonds.

Page Last Reviewed or Updated: 26-Mar-2014

The Income Tax Return 1040ez

Income tax return 1040ez Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Income tax return 1040ez Tax questions. Income tax return 1040ez Useful Items - You may want to see: What's New Who must file. Income tax return 1040ez   In some cases, the amount of income you can receive before you must file a tax return has increased. Income tax return 1040ez Table 1 shows the filing requirements for most taxpayers. Income tax return 1040ez Exemption amount. Income tax return 1040ez  The amount you can deduct for each exemption has increased. Income tax return 1040ez It was $3,800 for 2012. Income tax return 1040ez It is $3,900 for 2013. Income tax return 1040ez Exemption phaseout. Income tax return 1040ez  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Income tax return 1040ez For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Income tax return 1040ez See Phaseout of Exemptions , later. Income tax return 1040ez Standard deduction increased. Income tax return 1040ez   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. Income tax return 1040ez The amount depends on your filing status. Income tax return 1040ez You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. Income tax return 1040ez Same-sex marriages. Income tax return 1040ez . Income tax return 1040ez  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. Income tax return 1040ez See Same-sex marriage under Marital Status, later. Income tax return 1040ez If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Income tax return 1040ez For details on filing amended returns, see Joint Return After Separate Returns . Income tax return 1040ez Reminders Future developments. Income tax return 1040ez  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. Income tax return 1040ez irs. Income tax return 1040ez gov/pub501. Income tax return 1040ez Taxpayer identification number for aliens. Income tax return 1040ez   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Income tax return 1040ez Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. Income tax return 1040ez See Form W-7, Application for IRS Individual Taxpayer Identification Number. Income tax return 1040ez Also, see Social Security Numbers for Dependents , later. Income tax return 1040ez Photographs of missing children. Income tax return 1040ez   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax return 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Income tax return 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax return 1040ez Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. Income tax return 1040ez It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. Income tax return 1040ez Who Must File explains who must file an income tax return. Income tax return 1040ez If you have little or no gross income, reading this section will help you decide if you have to file a return. Income tax return 1040ez Who Should File helps you decide if you should file a return, even if you are not required to do so. Income tax return 1040ez Filing Status helps you determine which filing status to use. Income tax return 1040ez Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. Income tax return 1040ez It also helps determine your standard deduction and tax rate. Income tax return 1040ez Exemptions, which reduce your taxable income, are discussed in Exemptions . Income tax return 1040ez Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. Income tax return 1040ez Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Income tax return 1040ez Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. Income tax return 1040ez Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. Income tax return 1040ez This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. Income tax return 1040ez In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. Income tax return 1040ez How To Get Tax Help explains how to get tax help from the IRS. Income tax return 1040ez This publication is for U. Income tax return 1040ez S. Income tax return 1040ez citizens and resident aliens only. Income tax return 1040ez If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. Income tax return 1040ez S. Income tax return 1040ez citizens. Income tax return 1040ez The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. Income tax return 1040ez S. Income tax return 1040ez Tax Guide for Aliens. Income tax return 1040ez Nonresident aliens. Income tax return 1040ez    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. Income tax return 1040ez S. Income tax return 1040ez citizens. Income tax return 1040ez See Publication 519. Income tax return 1040ez Comments and suggestions. Income tax return 1040ez    We welcome your comments about this publication and your suggestions for future editions. Income tax return 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax return 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Income tax return 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax return 1040ez   You can send your comments from www. Income tax return 1040ez irs. Income tax return 1040ez gov/formspubs. Income tax return 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Income tax return 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Income tax return 1040ez Ordering forms and publications. Income tax return 1040ez    Visit www. Income tax return 1040ez irs. Income tax return 1040ez gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Income tax return 1040ez Internal Revenue Service 1201 N. Income tax return 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Income tax return 1040ez    If you have a tax question, check the information available on IRS. Income tax return 1040ez gov or call 1-800-829-1040. Income tax return 1040ez We cannot answer tax questions sent to either of the above addresses. Income tax return 1040ez Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. Income tax return 1040ez S. Income tax return 1040ez Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications