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Turbotax 1040x 2012

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Turbotax 1040x 2012

Turbotax 1040x 2012 Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Turbotax 1040x 2012 irs. Turbotax 1040x 2012 gov/pub596. Turbotax 1040x 2012 What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Turbotax 1040x 2012 A tax credit usually means more money in your pocket. Turbotax 1040x 2012 It reduces the amount of tax you owe. Turbotax 1040x 2012 The EIC may also give you a refund. Turbotax 1040x 2012 Can I Claim the EIC? To claim the EIC, you must meet certain rules. Turbotax 1040x 2012 These rules are summarized in Table 1. Turbotax 1040x 2012 Table 1. Turbotax 1040x 2012 Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Turbotax 1040x 2012 Second, you must meet all the rules in one of these columns, whichever applies. Turbotax 1040x 2012 Third, you must meet the rule in this column. Turbotax 1040x 2012 Chapter 1. Turbotax 1040x 2012  Rules for Everyone Chapter 2. Turbotax 1040x 2012  Rules If You Have a Qualifying Child Chapter 3. Turbotax 1040x 2012  Rules If You Do Not Have a Qualifying Child Chapter 4. Turbotax 1040x 2012  Figuring and Claiming the EIC 1. Turbotax 1040x 2012 Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Turbotax 1040x 2012 2. Turbotax 1040x 2012 You must have a valid social security number. Turbotax 1040x 2012   3. Turbotax 1040x 2012 Your filing status cannot be Married filing separately. Turbotax 1040x 2012   4. Turbotax 1040x 2012 You must be a U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 citizen or resident alien all year. Turbotax 1040x 2012   5. Turbotax 1040x 2012 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Turbotax 1040x 2012   6. Turbotax 1040x 2012 Your investment income must be $3,300 or less. Turbotax 1040x 2012    7. Turbotax 1040x 2012 You must have earned income. Turbotax 1040x 2012 8. Turbotax 1040x 2012 Your child must meet the relationship, age, residency, and joint return tests. Turbotax 1040x 2012   9. Turbotax 1040x 2012 Your qualifying child cannot be used by more than one person to claim the EIC. Turbotax 1040x 2012   10. Turbotax 1040x 2012 You cannot be a qualifying child of another person. Turbotax 1040x 2012 11. Turbotax 1040x 2012 You must be at least age 25 but under age 65. Turbotax 1040x 2012    12. Turbotax 1040x 2012 You cannot be the dependent of another person. Turbotax 1040x 2012   13. Turbotax 1040x 2012 You cannot be a qualifying child of another person. Turbotax 1040x 2012   14. Turbotax 1040x 2012 You must have lived in the United States more than half of the year. Turbotax 1040x 2012 15. Turbotax 1040x 2012 Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Turbotax 1040x 2012 Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Turbotax 1040x 2012 You are one of those people if any of the following statements are true for 2013. Turbotax 1040x 2012 You are filing Schedule E (Form 1040). Turbotax 1040x 2012 You are reporting income from the rental of personal property not used in a trade or business. Turbotax 1040x 2012 You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Turbotax 1040x 2012 You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Turbotax 1040x 2012 If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Turbotax 1040x 2012 You do not need this publication. Turbotax 1040x 2012 But you can read it to find out whether you can take the EIC and to learn more about the EIC. Turbotax 1040x 2012 Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Turbotax 1040x 2012 See chapter 3. Turbotax 1040x 2012 How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Turbotax 1040x 2012 To figure it yourself, you can complete a worksheet in the instructions for the form you file. Turbotax 1040x 2012 To find out how to have the IRS figure it for you, see chapter 4. Turbotax 1040x 2012 How Can I Quickly Locate Specific information? You can use the index to look up specific information. Turbotax 1040x 2012 In most cases, index entries will point you to headings, tables, or a worksheet. Turbotax 1040x 2012 Is There Help Online? Yes. Turbotax 1040x 2012 You can use the EITC Assistant at www. Turbotax 1040x 2012 irs. Turbotax 1040x 2012 gov/eitc to find out if you may be eligible for the credit. Turbotax 1040x 2012 The EITC Assistant is available in English and Spanish. Turbotax 1040x 2012 What's New for 2013 Earned income amount is more. Turbotax 1040x 2012 The maximum amount of income you can earn and still get the credit has increased. Turbotax 1040x 2012 You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Turbotax 1040x 2012 Your adjusted gross income also must be less than the amount in the above list that applies to you. Turbotax 1040x 2012 For details, see Rules 1 and 15. Turbotax 1040x 2012 Investment income amount is more. Turbotax 1040x 2012 The maximum amount of investment income you can have and still get the credit has increased to $3,300. Turbotax 1040x 2012 See Rule 6—Your Investment Income Must Be $3,300 or Less . Turbotax 1040x 2012 Reminders Increased EIC on certain joint returns. Turbotax 1040x 2012 . Turbotax 1040x 2012  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Turbotax 1040x 2012 As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Turbotax 1040x 2012 When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Turbotax 1040x 2012 Earned income credit has no effect on certain welfare benefits. Turbotax 1040x 2012  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Turbotax 1040x 2012 These programs include the following. Turbotax 1040x 2012 Temporary Assistance for Needy Families (TANF). Turbotax 1040x 2012 Medicaid. Turbotax 1040x 2012 Supplemental security income (SSI). Turbotax 1040x 2012 Supplemental Nutrition Assistance Program (food stamps). Turbotax 1040x 2012 Low-income housing. Turbotax 1040x 2012 In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Turbotax 1040x 2012 Check with your local benefit coordinator to find out if your refund will affect your benefits. Turbotax 1040x 2012 Do not overlook your state credit. Turbotax 1040x 2012  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Turbotax 1040x 2012 For a list of states that offer a state EIC, go to www. Turbotax 1040x 2012 irs. Turbotax 1040x 2012 gov/eitc. Turbotax 1040x 2012 EIC questioned by IRS. Turbotax 1040x 2012  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Turbotax 1040x 2012 We will tell you what documents to send us. Turbotax 1040x 2012 These may include: birth certificates, school records, etc. Turbotax 1040x 2012 The process of establishing your eligibility will delay your refund. Turbotax 1040x 2012 Spanish version of Publication 596. Turbotax 1040x 2012  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Turbotax 1040x 2012 It is a Spanish translation of Publication 596. Turbotax 1040x 2012 See How To Get Tax Help to find out how to order this and other IRS forms and publications. Turbotax 1040x 2012 Photographs of missing children. Turbotax 1040x 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax 1040x 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 1040x 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax 1040x 2012 Comments and suggestions. Turbotax 1040x 2012  We welcome your comments about this publication and your suggestions for future editions. Turbotax 1040x 2012 You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Turbotax 1040x 2012 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Turbotax 1040x 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 1040x 2012 You can send your comments from www. Turbotax 1040x 2012 irs. Turbotax 1040x 2012 gov/formspubs/. Turbotax 1040x 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Turbotax 1040x 2012 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbotax 1040x 2012 Ordering forms and publications. Turbotax 1040x 2012  Visit www. Turbotax 1040x 2012 irs. Turbotax 1040x 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbotax 1040x 2012  Internal Revenue Service 1201 N. Turbotax 1040x 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax 1040x 2012  If you have a tax question, check the information available on IRS. Turbotax 1040x 2012 gov or call 1-800-829-1040. Turbotax 1040x 2012 We cannot answer tax questions sent to either of the above addresses. Turbotax 1040x 2012 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Colorado

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Colorado Springs  2864 S. Circle Dr.
Colorado Springs, CO 80906 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(719) 579-5227 
Denver  1999 Broadway
Denver, CO 80202 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(303) 446-1675 
Ft. Collins  301 S. Howes St.
Ft. Collins, CO 80521 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(970) 221-0688 
Grand Junction  400 Rood Ave.
Grand Junction, CO 81505 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. -1:30 p.m.)

 

Services Provided

(970) 241-6265 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 303-603-4600 in the Denver area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1999 Broadway, MS 6610DEN
Denver, CO 80202-2490

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Turbotax 1040x 2012

Turbotax 1040x 2012 7. Turbotax 1040x 2012   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Turbotax 1040x 2012 Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Turbotax 1040x 2012 Useful Items - You may want to see: Forms (and Instructions) 1040 U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Individual Income Tax Return 1040A U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Nonresident Alien Income Tax Return 1040NR-EZ U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Turbotax 1040x 2012 What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Turbotax 1040x 2012 Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Turbotax 1040x 2012 The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Turbotax 1040x 2012 Under U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Turbotax 1040x 2012 Extensions of time to file. Turbotax 1040x 2012   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Turbotax 1040x 2012 You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Turbotax 1040x 2012 Use Form 4868 to get the extension to October 15. Turbotax 1040x 2012 In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Turbotax 1040x 2012 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Turbotax 1040x 2012 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Turbotax 1040x 2012   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 citizens and resident aliens abroad who expect to qualify for special tax treatment). Turbotax 1040x 2012    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Turbotax 1040x 2012 You may be able to file your return electronically. Turbotax 1040x 2012 See IRS e-file in your form instructions. Turbotax 1040x 2012 Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Turbotax 1040x 2012 If you are any of the following, you must file a return. Turbotax 1040x 2012 A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Turbotax 1040x 2012 (But see Exceptions , later. Turbotax 1040x 2012 ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 sources, or Your income is exempt from income tax. Turbotax 1040x 2012 A nonresident alien individual not engaged in a trade or business in the United States with U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 income on which the tax liability was not satisfied by the withholding of tax at the source. Turbotax 1040x 2012 A representative or agent responsible for filing the return of an individual described in (1) or (2). Turbotax 1040x 2012 A fiduciary for a nonresident alien estate or trust. Turbotax 1040x 2012 You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Turbotax 1040x 2012 For example, if you have no U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Turbotax 1040x 2012 For information on what is timely, see When to file for deductions and credits under When To File, later. Turbotax 1040x 2012 Exceptions. Turbotax 1040x 2012   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Turbotax 1040x 2012 Your only U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Turbotax 1040x 2012 You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Turbotax 1040x 2012 Even if you have left the United States and filed a Form 1040-C, U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Departing Alien Income Tax Return, on departure, you still must file an annual U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 income tax return. Turbotax 1040x 2012 If you are married and both you and your spouse are required to file, you must each file a separate return. Turbotax 1040x 2012 Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Turbotax 1040x 2012 You do not claim any dependents. Turbotax 1040x 2012 You cannot be claimed as a dependent on someone else's U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 tax return. Turbotax 1040x 2012 If you were married, you do not claim an exemption for your spouse. Turbotax 1040x 2012 Your taxable income is less than $100,000. Turbotax 1040x 2012 The only itemized deduction you can claim is for state and local income taxes. Turbotax 1040x 2012 Note. Turbotax 1040x 2012 Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Turbotax 1040x 2012 See chapter 5. Turbotax 1040x 2012 Your only U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Turbotax 1040x 2012 (If you had taxable interest or dividend income, you cannot use this form. Turbotax 1040x 2012 ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Turbotax 1040x 2012 You are not claiming any tax credits. Turbotax 1040x 2012 This is not an “expatriation return. Turbotax 1040x 2012 ” See Expatriation Tax in chapter 4. Turbotax 1040x 2012 The only taxes you owe are: The income tax from the Tax Table. Turbotax 1040x 2012 The social security and Medicare tax from Form 4137 or Form 8919. Turbotax 1040x 2012 You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Turbotax 1040x 2012 You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Turbotax 1040x 2012 If you do not meet all of the above conditions, you must file Form 1040NR. Turbotax 1040x 2012 When To File If you are an employee and you receive wages subject to U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Turbotax 1040x 2012 For the 2013 calendar year, file your return by April 15, 2014. Turbotax 1040x 2012 If you are not an employee who receives wages subject to U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Turbotax 1040x 2012 For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Turbotax 1040x 2012 ) Extensions of time to file. Turbotax 1040x 2012   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Turbotax 1040x 2012 For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Turbotax 1040x 2012 You must file the extension by the regular due date of your return. Turbotax 1040x 2012   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Turbotax 1040x 2012 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Turbotax 1040x 2012 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Turbotax 1040x 2012 When to file for deductions and credits. Turbotax 1040x 2012   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Turbotax 1040x 2012 For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Turbotax 1040x 2012 However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Turbotax 1040x 2012 The allowance of the following credits is not affected by this time requirement. Turbotax 1040x 2012 Credit for withheld taxes. Turbotax 1040x 2012 Credit for excise tax on certain uses of gasoline and special fuels. Turbotax 1040x 2012 Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Turbotax 1040x 2012 Protective return. Turbotax 1040x 2012   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Turbotax 1040x 2012 By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Turbotax 1040x 2012 You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Turbotax 1040x 2012   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Turbotax 1040x 2012 To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Turbotax 1040x 2012   You can follow the same procedure if you believe you have no U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 tax liability because of a U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 tax treaty. Turbotax 1040x 2012 Be sure to also complete item L on page 5 of Form 1040NR. Turbotax 1040x 2012 Waiver of filing deadline. Turbotax 1040x 2012   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 income tax return (including a protective return) and you cooperate with the IRS in determining your U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 income tax liability for the tax year for which you did not file a return. Turbotax 1040x 2012 Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Turbotax 1040x 2012  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Turbotax 1040x 2012 O. Turbotax 1040x 2012 Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Virgin Islands. Turbotax 1040x 2012    If you are a bona fide resident of the U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Virgin Islands and file your income tax returns at the following address. Turbotax 1040x 2012 Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Turbotax 1040x 2012 Thomas, VI 00802   Report all income from U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 sources, as well as income from other sources, on your return. Turbotax 1040x 2012 For information on filing U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Virgin Islands returns, contact the U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Virgin Islands Bureau of Internal Revenue. Turbotax 1040x 2012   Chapter 8 discusses withholding from U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 wages of U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Virgin Islanders. Turbotax 1040x 2012 Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Turbotax 1040x 2012   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Turbotax 1040x 2012 Report all income, including income from U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 sources, on your return. Turbotax 1040x 2012 It is not necessary to file a separate U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 income tax return. Turbotax 1040x 2012    Bona fide residents of Guam should file their Guam returns at the following address. Turbotax 1040x 2012   Department of Revenue and Taxation Government of Guam P. Turbotax 1040x 2012 O. Turbotax 1040x 2012 Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Turbotax 1040x 2012   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Turbotax 1040x 2012 O. Turbotax 1040x 2012 Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Turbotax 1040x 2012 570, Tax Guide for Individuals With Income From U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Possessions, for information on where to file your return. Turbotax 1040x 2012 Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Individual Income Tax Return. Turbotax 1040x 2012 Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Turbotax 1040x 2012 If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Turbotax 1040x 2012 ) to Form 1040X. Turbotax 1040x 2012 Print “Amended” across the top. Turbotax 1040x 2012 Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Turbotax 1040x 2012 A return filed before the final due date is considered to have been filed on the due date. Turbotax 1040x 2012 Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Turbotax 1040x 2012 FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Turbotax 1040x 2012 The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Turbotax 1040x 2012 The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Turbotax 1040x 2012 However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Turbotax 1040x 2012 A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Turbotax 1040x 2012 Filing requirements. Turbotax 1040x 2012   FinCEN Form 105 filing requirements follow. Turbotax 1040x 2012 Recipients. Turbotax 1040x 2012   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Turbotax 1040x 2012 Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Turbotax 1040x 2012   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Turbotax 1040x 2012 Travelers. Turbotax 1040x 2012   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Turbotax 1040x 2012 Penalties. Turbotax 1040x 2012   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Turbotax 1040x 2012 Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Turbotax 1040x 2012 More information. Turbotax 1040x 2012   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Turbotax 1040x 2012 Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Turbotax 1040x 2012 A resident alien of the United States for any part of the tax year. Turbotax 1040x 2012 A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 income tax treaty. Turbotax 1040x 2012 See Effect of Tax Treaties in chapter 1. Turbotax 1040x 2012 A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Turbotax 1040x 2012 See chapter 1 for information about this election. Turbotax 1040x 2012 A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Turbotax 1040x 2012 See Publication 570, Tax Guide for Individuals With Income From U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Possessions, for a definition of bona fide resident. Turbotax 1040x 2012 You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Turbotax 1040x 2012 The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Turbotax 1040x 2012 Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 person. Turbotax 1040x 2012 You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Turbotax 1040x 2012 More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Turbotax 1040x 2012 Penalties The law provides penalties for failure to file returns or pay taxes as required. Turbotax 1040x 2012 Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Turbotax 1040x 2012 You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Turbotax 1040x 2012 If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Turbotax 1040x 2012 Filing late. Turbotax 1040x 2012   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Turbotax 1040x 2012 The penalty is based on the tax not paid by the due date (without regard to extensions). Turbotax 1040x 2012 The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Turbotax 1040x 2012 Fraud. Turbotax 1040x 2012   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Turbotax 1040x 2012 Return over 60 days late. Turbotax 1040x 2012   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Turbotax 1040x 2012 Exception. Turbotax 1040x 2012   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Turbotax 1040x 2012 Paying tax late. Turbotax 1040x 2012   You will have to pay a failure-to-pay penalty of ½ of 1% (. Turbotax 1040x 2012 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Turbotax 1040x 2012 This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Turbotax 1040x 2012   The monthly rate of the failure-to-pay penalty is half the usual rate (. Turbotax 1040x 2012 25% instead of . Turbotax 1040x 2012 50%) if an installment agreement is in effect for that month. Turbotax 1040x 2012 You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Turbotax 1040x 2012   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Turbotax 1040x 2012 If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Turbotax 1040x 2012   This penalty cannot be more than 25% of your unpaid tax. Turbotax 1040x 2012 You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Turbotax 1040x 2012 Combined penalties. Turbotax 1040x 2012   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Turbotax 1040x 2012 However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Turbotax 1040x 2012 Accuracy-related penalty. Turbotax 1040x 2012   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Turbotax 1040x 2012 The penalty is equal to 20% of the underpayment. Turbotax 1040x 2012 The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Turbotax 1040x 2012 The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Turbotax 1040x 2012 Negligence or disregard. Turbotax 1040x 2012   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Turbotax 1040x 2012 Negligence also includes failure to keep adequate books and records. Turbotax 1040x 2012 You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Turbotax 1040x 2012   The term “disregard” includes any careless, reckless, or intentional disregard. Turbotax 1040x 2012 Adequate disclosure. Turbotax 1040x 2012   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Turbotax 1040x 2012 See Disclosure statement , later. Turbotax 1040x 2012   This exception will not apply to an item that is attributable to a tax shelter. Turbotax 1040x 2012 In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Turbotax 1040x 2012 Substantial understatement of income tax. Turbotax 1040x 2012   You understate your tax if the tax shown on your return is less than the correct tax. Turbotax 1040x 2012 The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Turbotax 1040x 2012 However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Turbotax 1040x 2012   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Turbotax 1040x 2012 However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Turbotax 1040x 2012 Substantial authority. Turbotax 1040x 2012   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Turbotax 1040x 2012 Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Turbotax 1040x 2012 Disclosure statement. Turbotax 1040x 2012   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Turbotax 1040x 2012 You must also have a reasonable basis for treating the item the way you did. Turbotax 1040x 2012   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Turbotax 1040x 2012   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Turbotax 1040x 2012 Transaction lacking economic substance. Turbotax 1040x 2012   For more information on economic substance, see section 7701(o). Turbotax 1040x 2012 Foreign financial asset. Turbotax 1040x 2012   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Turbotax 1040x 2012 Reasonable cause. Turbotax 1040x 2012   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Turbotax 1040x 2012 You must also show that you acted in good faith. Turbotax 1040x 2012 This does not apply to a transaction that lacks economic substance. Turbotax 1040x 2012 Filing erroneous claim for refund or credit. Turbotax 1040x 2012   You may have to pay a penalty if you file an erroneous claim for refund or credit. Turbotax 1040x 2012 The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Turbotax 1040x 2012 However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Turbotax 1040x 2012 The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Turbotax 1040x 2012 Frivolous tax submission. Turbotax 1040x 2012   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Turbotax 1040x 2012 A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Turbotax 1040x 2012 For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Turbotax 1040x 2012 irs. Turbotax 1040x 2012 gov/irb/2010-17_irb/ar13. Turbotax 1040x 2012 html. Turbotax 1040x 2012   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Turbotax 1040x 2012 This includes altering or striking out the preprinted language above the space provided for your signature. Turbotax 1040x 2012   This penalty is added to any other penalty provided by law. Turbotax 1040x 2012 Fraud. Turbotax 1040x 2012   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Turbotax 1040x 2012 Failure to supply taxpayer identification number. Turbotax 1040x 2012   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Turbotax 1040x 2012 You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Turbotax 1040x 2012   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Turbotax 1040x 2012 The number must be shown on the Form 1099-INT or other statement the bank sends you. Turbotax 1040x 2012 If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Turbotax 1040x 2012 (You also may be subject to “backup” withholding of income tax. Turbotax 1040x 2012 )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Turbotax 1040x 2012 Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Turbotax 1040x 2012 Prev  Up  Next   Home   More Online Publications