File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Vita Irs

Free Tax Act 2012Free Online Federal Tax Filing 2011W4 Ez Form2010 Tax Tables FederalFile Your Taxes Online For FreeForm 1040Turbotax LoginMyfreetaxes.com1040ez Instructions 20111040 XState Free FileH&r Block Tax ReturnWhat Do I Need To File My 2012 Tax ReturnFree Tax Extension FormFree State E-fileTax Forms 1040ez2012 Form 1040a InstructionsAmended TaxTax Return For College StudentsHow Do I File Taxes As A Student2006 Free Tax FilingFree Fillable FormsWww Hnr Block ComFederal Tax Forms 1040ez 20131040Free TaxesHow Do You Amend A Tax ReturnHow To File Taxes Online1040 Tax Form 2011Irs Mailing Address 1040ez1040ez FilingCan I File 2012 Taxes Now2012 Tax Forms 1040 InstructionsWhere To File 2012 Form 1040File Tax Extension 2011Refile Taxes 2012File My State Taxes For Free OnlineAmended Federal Income Tax ReturnIrs Tax Forms 1040ezAmend Federal Tax Return

Vita Irs

Vita irs 17. Vita irs   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Vita irs Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Vita irs Free help with your tax return. Vita irs   Free help in preparing your return is available nationwide from IRS-certified volunteers. Vita irs The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Vita irs The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Vita irs Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Vita irs Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Vita irs To find the nearest VITA or TCE site, visit IRS. Vita irs gov or call 1-800-906-9887. Vita irs   As part of the TCE program, AARP offers the Tax-Aide counseling program. Vita irs To find the nearest AARP Tax-Aide site, visit AARP's website at www. Vita irs aarp. Vita irs org/money/taxaide or call 1-888-227-7669. Vita irs   For more information on these programs, go to IRS. Vita irs gov and enter “VITA” in the search box. Vita irs Internet. Vita irs IRS. Vita irs gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Vita irs Apply for an Employer Identification Number (EIN). Vita irs Go to IRS. Vita irs gov and enter Apply for an EIN in the search box. Vita irs Request an Electronic Filing PIN by going to IRS. Vita irs gov and entering Electronic Filing PIN in the search box. Vita irs Download forms, instructions, and publications, including some accessible versions. Vita irs Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Vita irs gov or IRS2Go. Vita irs Tax return and tax account transcripts are generally available for the current year and past three years. Vita irs Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Vita irs gov or IRS2Go. Vita irs Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Vita irs An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Vita irs Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Vita irs If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Vita irs Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Vita irs Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Vita irs gov. Vita irs Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Vita irs The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Vita irs Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Vita irs AARP offers the Tax-Aide counseling program as part of the TCE program. Vita irs Visit AARP's website to find the nearest Tax-Aide location. Vita irs Research your tax questions. Vita irs Search publications and instructions by topic or keyword. Vita irs Read the Internal Revenue Code, regulations, or other official guidance. Vita irs Read Internal Revenue Bulletins. Vita irs Sign up to receive local and national tax news by email. Vita irs Phone. Vita irs You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Vita irs   Call the Business and Specialty Tax line for questions at 1-800-829-4933. Vita irs Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Vita irs Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Vita irs Call to locate the nearest volunteer help site, 1-800-906-9887. Vita irs Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Vita irs The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Vita irs Most VITA and TCE sites offer free electronic filing. Vita irs Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Vita irs Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Vita irs Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Vita irs You should receive your order within 10 business days. Vita irs Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Vita irs Follow the prompts to provide your Employer Identification Number, street address and ZIP code. Vita irs Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Vita irs Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Vita irs The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Vita irs These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Vita irs gsa. Vita irs gov/fedrelay. Vita irs Walk-in. Vita irs You can find a selection of forms, publications and services — in-person, face-to-face. Vita irs   Products. Vita irs You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Vita irs Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Vita irs Services. Vita irs You can walk in to your local TAC most business days for personal, face-to-face tax help. Vita irs An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Vita irs If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Vita irs No appointment is necessary—just walk in. Vita irs Before visiting, check www. Vita irs irs. Vita irs gov/localcontacts for hours of operation and services provided. Vita irs Mail. Vita irs You can send your order for forms, instructions, and publications to the address below. Vita irs You should receive a response within 10 days after your request is received. Vita irs  Internal Revenue Service 1201 N. Vita irs Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Vita irs   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Vita irs Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Vita irs What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Vita irs We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Vita irs You face (or your business is facing) an immediate threat of adverse action. Vita irs You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Vita irs   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Vita irs Here's why we can help: TAS is an independent organization within the IRS. Vita irs Our advocates know how to work with the IRS. Vita irs Our services are free and tailored to meet your needs. Vita irs We have offices in every state, the District of Columbia, and Puerto Rico. Vita irs How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Vita irs irs. Vita irs gov/advocate, or call us toll-free at 1-877-777-4778. Vita irs How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Vita irs If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Vita irs irs. Vita irs gov/sams. Vita irs Low Income Taxpayer Clinics. Vita irs   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Vita irs Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Vita irs Visit www. Vita irs TaxpayerAdvocate. Vita irs irs. Vita irs gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Vita irs Small Business and Self-Employed Tax Center. Vita irs This online guide is a must for every small business owner or any taxpayer about to start a business. Vita irs  The information is updated during the year. Vita irs Visit www. Vita irs irs. Vita irs gov/Businesses/Small-Businesses-&-Self-Employed. Vita irs Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

HIRE Act: Questions and Answers for Employers

Under the Hiring Incentives to Restore Employment (HIRE) Act, enacted March 18, 2010, two new tax benefits are available to employers who hire certain previously unemployed workers (“qualified employees”).

The first, referred to as the payroll tax exemption, provides employers with an exemption from the employer’s 6.2 percent share of social security tax on wages paid to qualifying employees, effective for wages paid from March 19, 2010 through December 31, 2010.

In addition, for each qualified employee retained for at least 52 consecutive weeks, businesses will also be eligible for a general business tax credit, referred to as the new hire retention credit, of 6.2 percent of wages paid to the qualified employee over the 52 week period, up to a maximum credit of $1,000.

Questions and Answers for:

HIRE News Releases:

References/Related Topics

Page Last Reviewed or Updated: 26-Dec-2013

The Vita Irs

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