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Volunteer Income Tax

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Volunteer Income Tax

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

***Government One-Time Registration***

Welcome to the Land Mobile Radio (LMR) Subscriber Unit web page. On this site, you will find information and guidance to help you fulfill LMR Project 25 Subscriber Unit Radio equipment requirements through the LMR subscriber unit contracts.

The Government requires effective, reliable, and secure wireless communications capabilities to successfully carry out a wide range of enforcement, protective, and security missions. LMR subscriber units are a primary tool for the Government to communicate in the field. LMR equipment and systems provide command, control, and communications capabilities not available on commercial wireless networks. While the Government relies on commercial wireless services for routine voice communications, private LMR networks provide a unique level of reliability and privacy required by enforcement, protective, and security missions.

The LMR subscriber unit contracts provide standards-based and standards-compliant LMR equipment to enable communications interoperability with similarly configured equipment. The TIA/EIA-102 suite of standards, also known as Project 25, provides the basis for the required LMR technical specifications. The TIA/EIA-102 standards, also known as the Project 25 Standards, specify radio equipment that allows for a smooth migration from analog operating in the 25 kHz bandwidth to 12.5 kHz digital operations. TIA/EIA-102 standards also provide for a “Common Air Interface” (CAI) across which radio equipment from multiple contractors will interoperate.

The LMR subscriber unit equipment contracts are for portable and mobile radios, portable repeaters and portable base stations, encryption key loaders and ancillary support accessories. The contracts provide standards-based equipment to capitalize on contractor and product diversity and to provide effective solutions for the Government.

LMR Overview

LMR Contractors - List of Contractors under the Land Mobile Radio Program and information regarding their contracts (CLINs, Modifications, DUNS number, contractor points of contact and links to contractor websites).

Government Point of Contact

Contract - the general terms and conditions of the LMR contracts. Individual modifications to the contracts can be found under the link to LMR Contractors.

LMR Authorized Users

Customer Information - Step by Step Guide and Ordering Guide to provide information on how to use our contracts.

Frequently Asked Questions

508 Requirements/Policy - The requirements for the Section 508 of the Rehabilitation Act Amendments of 1998 (25 U.S.C. paragraph 794 (d)) has been waived based on the National Security Intelligence Exception in the calss-action waiver of contracts for subscriber unit Land Mobile Radio (LMR) equipment.


Questions about the Procurement information on this site, please contact the webmaster.
Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 22-Apr-2013

The Volunteer Income Tax

Volunteer income tax Index Symbols 28% rate gain, Collectibles (28% rate) gain. Volunteer income tax , Figuring 28% rate gain (line 11). Volunteer income tax A Adjustments to income, defined, Adjustment to income. Volunteer income tax Age 65 or older dependents, Both Earned and Unearned Income Aliens Individual taxpayer identification number (ITIN), Reminders Standard deduction, Standard Deduction of Zero Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax. Volunteer income tax , Alternative Minimum Tax Assistance (see Tax help) B Blind dependents, filing requirements, Both Earned and Unearned Income C Capital gain distributions, Capital gain distributions. Volunteer income tax Capital losses, Capital loss. Volunteer income tax Child's earnings, Child's earnings. Volunteer income tax Child's expenses, Child's expenses. Volunteer income tax Child's return Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses. Volunteer income tax Child's unearned income Tax on, Renewing an exemption from withholding. Volunteer income tax Church, wages from, Other Filing Requirements Credits, reduced, Reduced deductions or credits. Volunteer income tax D Deductible investment interest, Deductible investment interest. Volunteer income tax Deductions, Deductions you cannot take. Volunteer income tax Deductions, reduced, Reduced deductions or credits. Volunteer income tax Dependents Exemption for, Standard Deduction of Zero Own exemption, Standard Deduction of Zero Social security numbers (SSNs) of, Reminders Divorced parents, reporting child's unearned income, Parents are divorced. Volunteer income tax E Earned income, Earned Income Only, Both Earned and Unearned Income Education credit, recaptured, Other Filing Requirements Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election. Volunteer income tax , Estimated tax, penalty, Penalty for underpayment of estimated tax. Volunteer income tax Exemption Own exemption — dependent, Dependent's Own Exemption Exemption from withholding, Claiming exemption from withholding. Volunteer income tax Extension of time to file, Extension of time to file. Volunteer income tax F Figures (see Tables and figures) Figuring child's income, Penalty for underpayment of estimated tax. Volunteer income tax Filing requirements, Part 1. Volunteer income tax Rules for All Dependents, Should a Return Be Filed Even If Not Required? Form 1040 Schedule A, Directly connected. Volunteer income tax Schedule J, Using Schedule J (Form 1040), for line 9 tax. Volunteer income tax , Using Schedule J for line 15 tax. Volunteer income tax Form 1040A Filled in example, Form 1099-DIV, Collectibles (28% rate) gain. Volunteer income tax Form 2555, Child files Form 2555 or 2555-EZ. Volunteer income tax , Parent files Form 2555 or 2555-EZ. Volunteer income tax , Child files Form 2555 or 2555-EZ. Volunteer income tax , Child files Form 2555 or 2555-EZ. Volunteer income tax , Child files Form 2555 or 2555-EZ. Volunteer income tax , Child files Form 2555 or 2555-EZ. Volunteer income tax Form 2555-EZ, Child files Form 2555 or 2555-EZ. Volunteer income tax , Parent files Form 2555 or 2555-EZ. Volunteer income tax , Child files Form 2555 or 2555-EZ. Volunteer income tax , Child files Form 2555 or 2555-EZ. Volunteer income tax , Child files Form 2555 or 2555-EZ. Volunteer income tax , Child files Form 2555 or 2555-EZ. Volunteer income tax Form 2848, Designated as representative. Volunteer income tax , How to request. Volunteer income tax Form 6251, Alternative minimum tax. Volunteer income tax , Limit on exemption amount (AMT). Volunteer income tax Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax) Filled in example, Form 8814, How to make the election. Volunteer income tax , Figuring Child's Income, Figuring Additional Tax Form W-4, Claiming exemption from withholding. Volunteer income tax Free tax services, Free help with your tax return. Volunteer income tax G Gift, income from property received as, Income from property received as a gift. Volunteer income tax H Help (see Tax help) I Individual taxpayer identification numbers (ITINs), Reminders Investment interest, Deductible investment interest. Volunteer income tax IRS notice sent to child, IRS notice. Volunteer income tax Itemized deductions Directly connected, Directly connected. Volunteer income tax J Joint return of parents, Which Parent's Return To Use L Life insurance, Other Filing Requirements Limit on exemption amount (AMT) Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT). Volunteer income tax M Married parents filing separately, Parents are married. Volunteer income tax Medicare tax, Other Filing Requirements Missing children, photographs of, Reminders N Net capital gain, Net capital gain. Volunteer income tax Net unearned income, Line 5 (Net Unearned Income) P Parents Election (see Election to include child's income on parent's return) Which parent's return to use, Which Parent's Return To Use Penalty, estimated tax, Penalty for underpayment of estimated tax. Volunteer income tax Publications (see Tax help) Q Qualified dividends, Qualified dividends. Volunteer income tax , Qualified dividends. Volunteer income tax R Recapture taxes, Other Filing Requirements Remarried custodial parent, reporting child's unearned income, Custodial parent remarried. Volunteer income tax Remarried widowed parent, reporting child's unearned income, Widowed parent remarried. Volunteer income tax Returns Filing even if not required, Should a Return Be Filed Even If Not Required? Parent's election to include child's income (see Election to include child's income on parent's return) Responsibility for child's return, Responsibility for Child's Return, Child's expenses. Volunteer income tax Signing child's return, Signing the child's return. Volunteer income tax Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required? S Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax. Volunteer income tax , Figuring 28% rate gain (line 11). Volunteer income tax , Using the Schedule D Tax Worksheet for line 15 tax. Volunteer income tax Section 1202 gain, Section 1202 gain. Volunteer income tax Self-employed, filing requirements, Other Filing Requirements Separated parents, reporting child's unearned income, Parents not living together. Volunteer income tax Signing child's return, Signing the child's return. Volunteer income tax Social security numbers (SSNs) of dependents, Reminders Social security tax, Other Filing Requirements Standard deduction, Standard Deduction, Standard Deduction of Zero Worksheet for dependents (Worksheet 1), Worksheet 1. Volunteer income tax Zero, Standard Deduction of Zero T Tables and figures Determining whether Form 8615 is required (Figure 2), Election to include child's income on parent's return (Figure 1), Filing requirements for dependents (Table 1), Table 1. Volunteer income tax 2013 Filing Requirements for Dependents Tax help, How to request. Volunteer income tax , How To Get Tax Help Tax on child's unearned income, Renewing an exemption from withholding. Volunteer income tax Age requirement, Certain January 1 birthdays. Volunteer income tax Figured on Form 8615, Tax for Certain Children Who Have Unearned Income Third party designee, Third party designee. Volunteer income tax Tips not reported to employer, Other Filing Requirements Trust income, Trust income. Volunteer income tax TTY/TDD information, How To Get Tax Help U Unearned income, Unearned Income Only, Both Earned and Unearned Income Defined, Unearned income defined. Volunteer income tax Election to include child's income on parent's return (see Election to include child's income on parent's return) Tax on, Part 2. Volunteer income tax Tax on Unearned Income of Certain Children Unrecaptured section 1250 gain, Unrecaptured section 1250 gain. Volunteer income tax , Figuring unrecaptured section 1250 gain (line 11). Volunteer income tax W Withholding, Withholding From Wages Worksheets Dependent's filing requirement, Both Earned and Unearned Income Form 8615 alternate worksheet, Line 1 (Unearned Income) Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Schedule D Tax, Figuring 28% rate gain (line 11). Volunteer income tax Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1. Volunteer income tax Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11). Volunteer income tax Prev  Up     Home   More Online Publications