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Irs 1040ez Tax Table

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Irs 1040ez Tax Table

Irs 1040ez tax table 6. Irs 1040ez tax table   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs 1040ez tax table Free help with your return. Irs 1040ez tax table   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs 1040ez tax table The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs 1040ez tax table The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs 1040ez tax table Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs 1040ez tax table In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs 1040ez tax table To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs 1040ez tax table gov, download the IRS2Go app, or call 1-800-906-9887. Irs 1040ez tax table   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs 1040ez tax table To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs 1040ez tax table aarp. Irs 1040ez tax table org/money/taxaide or call 1-888-227-7669. Irs 1040ez tax table For more information on these programs, go to IRS. Irs 1040ez tax table gov and enter “VITA” in the search box. Irs 1040ez tax table   For more information on these programs, go to IRS. Irs 1040ez tax table gov and enter “VITA” in the search box. Irs 1040ez tax table Internet. Irs 1040ez tax table    IRS. Irs 1040ez tax table gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs 1040ez tax table Download the free IRS2Go app from the iTunes app store or from Google Play. Irs 1040ez tax table Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs 1040ez tax table Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs 1040ez tax table gov or download the IRS2Go app and select the Refund Status option. Irs 1040ez tax table The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs 1040ez tax table Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs 1040ez tax table You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs 1040ez tax table The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs 1040ez tax table Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs 1040ez tax table No need to wait on the phone or stand in line. Irs 1040ez tax table The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs 1040ez tax table When you reach the response screen, you can print the entire interview and the final response for your records. Irs 1040ez tax table New subject areas are added on a regular basis. Irs 1040ez tax table  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs 1040ez tax table gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs 1040ez tax table You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs 1040ez tax table The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs 1040ez tax table When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs 1040ez tax table Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs 1040ez tax table You can also ask the IRS to mail a return or an account transcript to you. Irs 1040ez tax table Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs 1040ez tax table gov or by calling 1-800-908-9946. Irs 1040ez tax table Tax return and tax account transcripts are generally available for the current year and the past three years. Irs 1040ez tax table Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs 1040ez tax table Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs 1040ez tax table If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs 1040ez tax table Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs 1040ez tax table gov and enter Where's My Amended Return? in the search box. Irs 1040ez tax table You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs 1040ez tax table It can take up to 3 weeks from the date you mailed it to show up in our system. Irs 1040ez tax table Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs 1040ez tax table gov. Irs 1040ez tax table Select the Payment tab on the front page of IRS. Irs 1040ez tax table gov for more information. Irs 1040ez tax table Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs 1040ez tax table Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs 1040ez tax table gov. Irs 1040ez tax table Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs 1040ez tax table Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs 1040ez tax table gov. Irs 1040ez tax table Request an Electronic Filing PIN by going to IRS. Irs 1040ez tax table gov and entering Electronic Filing PIN in the search box. Irs 1040ez tax table Download forms, instructions and publications, including accessible versions for people with disabilities. Irs 1040ez tax table Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs 1040ez tax table gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs 1040ez tax table An employee can answer questions about your tax account or help you set up a payment plan. Irs 1040ez tax table Before you visit, check the Office Locator on IRS. Irs 1040ez tax table gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs 1040ez tax table If you have a special need, such as a disability, you can request an appointment. Irs 1040ez tax table Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs 1040ez tax table Apply for an Employer Identification Number (EIN). Irs 1040ez tax table Go to IRS. Irs 1040ez tax table gov and enter Apply for an EIN in the search box. Irs 1040ez tax table Read the Internal Revenue Code, regulations, or other official guidance. Irs 1040ez tax table Read Internal Revenue Bulletins. Irs 1040ez tax table Sign up to receive local and national tax news and more by email. Irs 1040ez tax table Just click on “subscriptions” above the search box on IRS. Irs 1040ez tax table gov and choose from a variety of options. Irs 1040ez tax table Phone. Irs 1040ez tax table    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs 1040ez tax table Download the free IRS2Go app from the iTunes app store or from Google Play. Irs 1040ez tax table Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs 1040ez tax table gov, or download the IRS2Go app. Irs 1040ez tax table Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs 1040ez tax table The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs 1040ez tax table Most VITA and TCE sites offer free electronic filing. Irs 1040ez tax table Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs 1040ez tax table Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs 1040ez tax table Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs 1040ez tax table If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs 1040ez tax table The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs 1040ez tax table Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs 1040ez tax table Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs 1040ez tax table The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs 1040ez tax table Note, the above information is for our automated hotline. Irs 1040ez tax table Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs 1040ez tax table Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs 1040ez tax table You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs 1040ez tax table It can take up to 3 weeks from the date you mailed it to show up in our system. Irs 1040ez tax table Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs 1040ez tax table You should receive your order within 10 business days. Irs 1040ez tax table Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs 1040ez tax table If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs 1040ez tax table Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs 1040ez tax table The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs 1040ez tax table These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs 1040ez tax table Walk-in. Irs 1040ez tax table   You can find a selection of forms, publications and services — in-person. Irs 1040ez tax table Products. Irs 1040ez tax table You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs 1040ez tax table Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs 1040ez tax table Services. Irs 1040ez tax table You can walk in to your local TAC for face-to-face tax help. Irs 1040ez tax table An employee can answer questions about your tax account or help you set up a payment plan. Irs 1040ez tax table Before visiting, use the Office Locator tool on IRS. Irs 1040ez tax table gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs 1040ez tax table Mail. Irs 1040ez tax table   You can send your order for forms, instructions, and publications to the address below. Irs 1040ez tax table You should receive a response within 10 business days after your request is received. Irs 1040ez tax table Internal Revenue Service 1201 N. Irs 1040ez tax table Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs 1040ez tax table The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs 1040ez tax table Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs 1040ez tax table   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs 1040ez tax table We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs 1040ez tax table You face (or your business is facing) an immediate threat of adverse action. Irs 1040ez tax table You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs 1040ez tax table   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs 1040ez tax table Here's why we can help: TAS is an independent organization within the IRS. Irs 1040ez tax table Our advocates know how to work with the IRS. Irs 1040ez tax table Our services are free and tailored to meet your needs. Irs 1040ez tax table We have offices in every state, the District of Columbia, and Puerto Rico. Irs 1040ez tax table   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs 1040ez tax table   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs 1040ez tax table If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs 1040ez tax table Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Irs 1040ez tax table Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs 1040ez tax table Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs 1040ez tax table Prev  Up  Next   Home   More Online Publications
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Are My Social Security or Railroad Retirement Tier I Benefits Taxable?

This application is not designed to address benefits received on behalf of a dependent as they are not taxable to you.This application does not address citizens residing in a foreign country that are receiving benefits.See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

Information You Will Need:

  • Basic information to help you determine you gross income
  • Forms SSA-1099 and/or RRB-1099

Estimated Completion Time: 9 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

Begin

Page Last Reviewed or Updated: 14-Feb-2014

The Irs 1040ez Tax Table

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