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Preparing Form 1040x

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Preparing Form 1040x

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

Publication 550 - Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses. It explains what investment income is taxable and what investment expenses are deductible. It explains when and how to show these items on your tax return.

Publication 915 - Social Security and Equivalent Railroad Retirement Benefits
This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Receipt of interest on tax exempt bonds may impact the taxability of social security benefits, as described in this publication.

Page Last Reviewed or Updated: 22-Apr-2013

The Preparing Form 1040x

Preparing form 1040x Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. Preparing form 1040x Credit card charge tips, How to keep a daily tip record. Preparing form 1040x D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. Preparing form 1040x Electronic tip statement, Electronic tip statement. Preparing form 1040x Employers Giving money to, for taxes, Giving your employer money for taxes. Preparing form 1040x Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. Preparing form 1040x Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Preparing form 1040x Form 4070, What tips to report. Preparing form 1040x Sample filled-in, Form 4070A, How to keep a daily tip record. Preparing form 1040x Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Preparing form 1040x Form 8027, How to request an approved lower rate. Preparing form 1040x Form W-2 Uncollected taxes, Giving your employer money for taxes. Preparing form 1040x , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Preparing form 1040x Free tax services, Free help with your tax return. Preparing form 1040x G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. Preparing form 1040x P Penalties Failure to report tips to employer, Penalty for not reporting tips. Preparing form 1040x Underpayment of estimated taxes, Giving your employer money for taxes. Preparing form 1040x Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. Preparing form 1040x Service charge paid as wages, Service charges. Preparing form 1040x Social security and Medicare taxes Allocated tips, How to report allocated tips. Preparing form 1040x Reporting of earnings to Social Security Administration, Why report tips to your employer. Preparing form 1040x Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Preparing form 1040x Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Preparing form 1040x T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. Preparing form 1040x Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. Preparing form 1040x TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. Preparing form 1040x , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Preparing form 1040x W Withholding, Why report tips to your employer. Preparing form 1040x Prev  Up     Home   More Online Publications