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Where Can I File 2011 Taxes Online

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Where Can I File 2011 Taxes Online

Where can i file 2011 taxes online 4. Where can i file 2011 taxes online   Filing U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Tax ReturnU. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Armed Forces. Where can i file 2011 taxes online Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return is required for your situation. Where can i file 2011 taxes online If a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online return is required, your next step is to see if you meet the filing requirements. Where can i file 2011 taxes online If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Where can i file 2011 taxes online This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Where can i file 2011 taxes online Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Where can i file 2011 taxes online If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return, your filing requirement may be less than the amount in Table 4-1. Where can i file 2011 taxes online For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Where can i file 2011 taxes online Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Where can i file 2011 taxes online For more information, see the Form 1040 instructions. Where can i file 2011 taxes online Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return, you must determine your adjusted filing requirement. Where can i file 2011 taxes online Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Where can i file 2011 taxes online Personal exemption. Where can i file 2011 taxes online   When figuring your filing requirement, your personal exemption is allowed in full. Where can i file 2011 taxes online Do not reduce it for this purpose. Where can i file 2011 taxes online Do not include exemptions for your dependents. Where can i file 2011 taxes online Allowable standard deduction. Where can i file 2011 taxes online   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Where can i file 2011 taxes online Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Where can i file 2011 taxes online Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax     Gross income from all sources (including excluded possession income)   Example. Where can i file 2011 taxes online Barbara Spruce, a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online citizen, is single, under 65, and a bona fide resident of American Samoa. Where can i file 2011 taxes online During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax). Where can i file 2011 taxes online Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Where can i file 2011 taxes online   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Where can i file 2011 taxes online You must file a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Where can i file 2011 taxes online    1. Where can i file 2011 taxes online Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Where can i file 2011 taxes online If your filing status is married filing separately, enter -0-   2. Where can i file 2011 taxes online Personal exemption. Where can i file 2011 taxes online If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Where can i file 2011 taxes online Add lines 1 and 2. Where can i file 2011 taxes online You must file a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Where can i file 2011 taxes online 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Where can i file 2011 taxes online . Where can i file 2011 taxes online . Where can i file 2011 taxes online AND at the end of 2013 you were*. Where can i file 2011 taxes online . Where can i file 2011 taxes online . Where can i file 2011 taxes online THEN file a return if your gross income** was at least. Where can i file 2011 taxes online . Where can i file 2011 taxes online . Where can i file 2011 taxes online 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. Where can i file 2011 taxes online ** 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 (even if you can exclude part or all of it). Where can i file 2011 taxes online Do not include 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 is more than $25,000 ($32,000 if married filing jointly). Where can i file 2011 taxes online If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Where can i file 2011 taxes online *** 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. Where can i file 2011 taxes online Example 1. Where can i file 2011 taxes online James and Joan Thompson, one over 65, are U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online citizens and bona fide residents of Puerto Rico during the entire tax year. Where can i file 2011 taxes online They file a joint income tax return. Where can i file 2011 taxes online During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax). Where can i file 2011 taxes online Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return because their gross income subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Where can i file 2011 taxes online Example 2. Where can i file 2011 taxes online Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return because her gross income subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Where can i file 2011 taxes online If you must file a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return, you may be able to file a paperless return using IRS e-file. Where can i file 2011 taxes online See your form instructions or visit our website at IRS. Where can i file 2011 taxes online gov. Where can i file 2011 taxes online When To File If you file on a calendar year basis, the due date for filing your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return is April 15 following the end of your tax year. Where can i file 2011 taxes online If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Where can i file 2011 taxes online If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Where can i file 2011 taxes online For your 2013 tax return, the due date is April 15, 2014. Where can i file 2011 taxes online If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Where can i file 2011 taxes online If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Where can i file 2011 taxes online See your form instructions for a list of designated private delivery services. Where can i file 2011 taxes online Extension of Time To File You can get an extension of time to file your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return. Where can i file 2011 taxes online Special rules apply for those living outside the United States. Where can i file 2011 taxes online Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Where can i file 2011 taxes online Example. Where can i file 2011 taxes online If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Where can i file 2011 taxes online Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Where can i file 2011 taxes online If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Where can i file 2011 taxes online You may also be charged penalties (see the Instructions for Form 4868). Where can i file 2011 taxes online How to get the automatic extension. Where can i file 2011 taxes online   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Where can i file 2011 taxes online E-file Form 4868 using your personal computer or a tax professional. Where can i file 2011 taxes online E-file and pay by credit or debit card. Where can i file 2011 taxes online Your payment must be at least $1. Where can i file 2011 taxes online You may pay by phone or over the Internet. Where can i file 2011 taxes online Do not file Form 4868. Where can i file 2011 taxes online File a paper Form 4868. Where can i file 2011 taxes online If you are a fiscal year taxpayer, you must file a paper Form 4868. Where can i file 2011 taxes online See Form 4868 for information on getting an extension using these options. Where can i file 2011 taxes online When to file. Where can i file 2011 taxes online   You must request the automatic extension by the due date for your return. Where can i file 2011 taxes online You can file your return any time before the 6-month extension period ends. Where can i file 2011 taxes online When you file your return. Where can i file 2011 taxes online   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Where can i file 2011 taxes online If you file Form 1040A, U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Where can i file 2011 taxes online Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Where can i file 2011 taxes online You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Where can i file 2011 taxes online Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (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. Where can i file 2011 taxes online S. Where can i file 2011 taxes online citizen or resident, and On the due date of your return: You are living outside of 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. Where can i file 2011 taxes online However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Where can i file 2011 taxes online If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Where can i file 2011 taxes online For more information, see Publication 3, Armed Forces' Tax Guide. Where can i file 2011 taxes online Married taxpayers. Where can i file 2011 taxes online   If you file a joint return, only one spouse has to qualify for this automatic extension. Where can i file 2011 taxes online However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Where can i file 2011 taxes online How to get the extension. Where can i file 2011 taxes online   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Where can i file 2011 taxes online (See the situations listed under (2), earlier. Where can i file 2011 taxes online ) Extension beyond 2 months. Where can i file 2011 taxes online   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Where can i file 2011 taxes online File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Where can i file 2011 taxes online Be sure to check the box on Form 4868, line 8, if appropriate. Where can i file 2011 taxes online   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Where can i file 2011 taxes online   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Where can i file 2011 taxes online Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Where can i file 2011 taxes online Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Where can i file 2011 taxes online If you are not including a check or a money order, send your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return and all attachments to:  Internal Revenue Service P. Where can i file 2011 taxes online O. Where can i file 2011 taxes online Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online return to these addresses if you are attaching Form 5074 or Form 8689. Where can i file 2011 taxes online If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Where can i file 2011 taxes online Special Rules for Completing Your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Tax Return If you are not excluding possession income from your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return, follow the instructions for the specific forms you file. Where can i file 2011 taxes online However, you may not qualify to claim the earned income credit (EIC). Where can i file 2011 taxes online Earned income credit. Where can i file 2011 taxes online   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return. Where can i file 2011 taxes online This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Armed Forces. Where can i file 2011 taxes online U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Armed Forces. Where can i file 2011 taxes online   U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Where can i file 2011 taxes online Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Where can i file 2011 taxes online Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Where can i file 2011 taxes online Income from American Samoa or Puerto Rico excluded. Where can i file 2011 taxes online   You will not be allowed to take deductions and credits that apply to the excluded income. Where can i file 2011 taxes online The additional information you need follows. Where can i file 2011 taxes online Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return. Where can i file 2011 taxes online Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return. Where can i file 2011 taxes online Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Where can i file 2011 taxes online Figuring the deduction. Where can i file 2011 taxes online   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Where can i file 2011 taxes online   Gross income subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Where can i file 2011 taxes online Moving expense deduction. Where can i file 2011 taxes online   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Where can i file 2011 taxes online Likewise, the expenses of a move back to the United States are generally attributable to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online earned income. Where can i file 2011 taxes online   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return. Where can i file 2011 taxes online For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Where can i file 2011 taxes online   If you are claiming expenses for a move from a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Where can i file 2011 taxes online For purposes of deducting moving expenses, the possessions are considered part of the United States. Where can i file 2011 taxes online See Publication 521, Moving Expenses, for information about what expenses are deductible. Where can i file 2011 taxes online Self-employment tax deduction. Where can i file 2011 taxes online   Generally, if you are reporting self-employment income on your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Where can i file 2011 taxes online This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Where can i file 2011 taxes online   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Where can i file 2011 taxes online   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Where can i file 2011 taxes online This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Where can i file 2011 taxes online   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Where can i file 2011 taxes online   Self-employment income subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Where can i file 2011 taxes online Include the deductible part of this amount on Form 1040, line 27. Where can i file 2011 taxes online Individual retirement arrangement (IRA) deduction. Where can i file 2011 taxes online   Do not take excluded income into account when figuring your deductible IRA contribution. Where can i file 2011 taxes online Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Where can i file 2011 taxes online To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Where can i file 2011 taxes online Then multiply your full standard deduction by the following fraction. Where can i file 2011 taxes online   Gross income subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Where can i file 2011 taxes online ” This calculation may not be the same as the one you used to determine if you need to file a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return. Where can i file 2011 taxes online Itemized Deductions Most itemized deductions do not apply to a particular type of income. Where can i file 2011 taxes online However, itemized deductions can be divided into three categories. Where can i file 2011 taxes online Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Where can i file 2011 taxes online Those that apply specifically to income subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Where can i file 2011 taxes online Those that do not apply to specific income must be allocated between your gross income subject to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax and your total gross income from all sources. Where can i file 2011 taxes online The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Where can i file 2011 taxes online Example. Where can i file 2011 taxes online In 2013, you and your spouse are both under 65 and U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online citizens who are bona fide residents of Puerto Rico during the entire tax year. Where can i file 2011 taxes online You file a joint income tax return. Where can i file 2011 taxes online During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online gross income) and your spouse earned $60,000 from the U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Government. Where can i file 2011 taxes online You have $16,000 of itemized deductions that do not apply to any specific type of income. Where can i file 2011 taxes online These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Where can i file 2011 taxes online You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Where can i file 2011 taxes online   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Where can i file 2011 taxes online Overall limitation on itemized deductions. Where can i file 2011 taxes online   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Where can i file 2011 taxes online Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Where can i file 2011 taxes online However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Where can i file 2011 taxes online See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Where can i file 2011 taxes online Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Where can i file 2011 taxes online However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax return. Where can i file 2011 taxes online The foreign tax credit is generally figured on Form 1116. Where can i file 2011 taxes online If you have income, such as U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Where can i file 2011 taxes online You make this reduction for each separate income category. Where can i file 2011 taxes online To find the amount of this reduction, use the following formula for each income category. Where can i file 2011 taxes online Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Where can i file 2011 taxes online For more information on the foreign tax credit, see Publication 514. Where can i file 2011 taxes online Example. Where can i file 2011 taxes online Jason and Lynn Reddy are U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online citizens who were bona fide residents of Puerto Rico during all of 2013. Where can i file 2011 taxes online They file a joint tax return. Where can i file 2011 taxes online The following table shows their excludable and taxable income for U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online federal income tax purposes. Where can i file 2011 taxes online   Taxable   Excludable Jason's wages from  U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Government $25,000     Lynn's wages from Puerto Rico  corp. Where can i file 2011 taxes online     $15,000 Dividend from Puerto Rico corp. Where can i file 2011 taxes online doing business in Puerto Rico     200 Dividend from U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online  corp. Where can i file 2011 taxes online doing business  in U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Where can i file 2011 taxes online   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Where can i file 2011 taxes online They have gross income of $26,000 for U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax purposes. Where can i file 2011 taxes online They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Where can i file 2011 taxes online They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online return. Where can i file 2011 taxes online They fill out one Form 1116 for wages and one Form 1116 for the dividend. Where can i file 2011 taxes online Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Where can i file 2011 taxes online   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Where can i file 2011 taxes online Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Where can i file 2011 taxes online A U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Where can i file 2011 taxes online This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online income tax return must otherwise be filed). Where can i file 2011 taxes online Bona fide residents of the possessions discussed in this publication are considered U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online residents for this purpose and are subject to the self-employment tax. Where can i file 2011 taxes online Forms to file. Where can i file 2011 taxes online   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Where can i file 2011 taxes online If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Where can i file 2011 taxes online If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Where can i file 2011 taxes online If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Where can i file 2011 taxes online Do not file forms 1040-SS or 1040-PR with Form 1040. Where can i file 2011 taxes online If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Where can i file 2011 taxes online Chapter 11 Bankruptcy cases. Where can i file 2011 taxes online   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Income Tax Return for Estates and Trusts) of the bankruptcy estate. Where can i file 2011 taxes online However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Where can i file 2011 taxes online   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Where can i file 2011 taxes online   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Where can i file 2011 taxes online Additional Medicare Tax Beginning in 2013, a 0. Where can i file 2011 taxes online 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Where can i file 2011 taxes online Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Where can i file 2011 taxes online A self-employment loss should not be considered for purposes of this tax. Where can i file 2011 taxes online RRTA compensation should be separately compared to the threshold. Where can i file 2011 taxes online Your employer is responsible for withholding the 0. Where can i file 2011 taxes online 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Where can i file 2011 taxes online You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Where can i file 2011 taxes online There are no special rules for U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online citizens and nonresident aliens living abroad for purposes of this provision. Where can i file 2011 taxes online Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Where can i file 2011 taxes online For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Where can i file 2011 taxes online irs. Where can i file 2011 taxes online gov and enter the following words in the search box: Additional Medicare Tax. Where can i file 2011 taxes online You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Where can i file 2011 taxes online Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Where can i file 2011 taxes online 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Where can i file 2011 taxes online Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Where can i file 2011 taxes online The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Where can i file 2011 taxes online Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Where can i file 2011 taxes online Forms to file. Where can i file 2011 taxes online   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Where can i file 2011 taxes online For more information, see Form 8960 and its instructions. Where can i file 2011 taxes online Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Where can i file 2011 taxes online This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Where can i file 2011 taxes online In this situation, you may need to make estimated tax payments. Where can i file 2011 taxes online Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Where can i file 2011 taxes online Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Where can i file 2011 taxes online If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Where can i file 2011 taxes online Or, you can make your payments electronically and not have to file any paper forms. Where can i file 2011 taxes online See the Form 1040-ES instructions for information on making payments. Where can i file 2011 taxes online Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Where can i file 2011 taxes online American Samoa. Where can i file 2011 taxes online The Commonwealth of Puerto Rico. Where can i file 2011 taxes online The Commonwealth of the Northern Mariana Islands. Where can i file 2011 taxes online Guam. Where can i file 2011 taxes online The U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Virgin Islands. Where can i file 2011 taxes online These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Where can i file 2011 taxes online Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Where can i file 2011 taxes online How to make your request. Where can i file 2011 taxes online   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Where can i file 2011 taxes online R. Where can i file 2011 taxes online B. Where can i file 2011 taxes online 900 available at www. Where can i file 2011 taxes online irs. Where can i file 2011 taxes online gov/pub/irs-irbs/irb06-49. Where can i file 2011 taxes online pdf. Where can i file 2011 taxes online    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online competent authority assistance under tax treaties. Where can i file 2011 taxes online As noted, an update to Revenue Procedure 2006-23 will be published in the future. Where can i file 2011 taxes online   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Where can i file 2011 taxes online It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Where can i file 2011 taxes online You (or a person having authority to sign your federal return) must sign and date the request. Where can i file 2011 taxes online    Send your written request for U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Where can i file 2011 taxes online W. Where can i file 2011 taxes online  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Where can i file 2011 taxes online Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Individual Income Tax Return. Where can i file 2011 taxes online Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Where can i file 2011 taxes online Attach a copy of the request to the form. Where can i file 2011 taxes online Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Where can i file 2011 taxes online See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. 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Topic 305 - Recordkeeping

Well-organized records make it easier to prepare a tax return and help provide answers if your return is selected for examination, or to prepare a response if you receive an IRS notice.

Records such as receipts, canceled checks, and other documents that support an item of income or a deduction, or a credit appearing on a return must be kept so long as they may become material in the administration of any internal revenue law, which generally will be until the period of limitation expires for that return. For assessment of tax you owe, this generally is 3 years from the date you filed the return. Returns filed before the due date are treated as filed on the due date.

There is no period of limitations to assess tax when a return is fraudulent or when no return is filed. If income that you should have reported is not reported, and it is more than 25% of the gross income shown on the return, the time to assess is 6 years from when the return is filed. For filing a claim for credit or refund, the period to make the claim generally is 3 years from the date the original return was filed (or the due date for filing the return if the return was filed before that date), or 2 years from the date the tax was paid, whichever is later. For filing a claim for an overpayment resulting from a bad debt deduction or a loss from worthless securities the time to make the claim is 7 years from when the return was due.

If you have employees, you must keep all your employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. For more information, see Publication 15, (Circular E), Employer's Tax Guide.

If you are in business, there is no particular method of bookkeeping you must use. However, you must use a method that clearly and accurately reflects your gross income and expenses. The records should substantiate both your income and expenses. Publication 583, Starting a Business and Keeping Records, and Publication 463, Travel, Entertainment, Gift, and Car Expenses, provide additional information on required documentation for taxpayers with business expenses. Publication 17, Your Federal Income Tax for Individuals, provides more information on recordkeeping requirements for individuals.

Page Last Reviewed or Updated: January 22, 2014

The Where Can I File 2011 Taxes Online

Where can i file 2011 taxes online Publication 561 - Additional Material Table of Contents Tax Publications for Individual Taxpayers and Commonly Used Tax Forms Tax Publications for Individual Taxpayers and Commonly Used Tax Forms. Where can i file 2011 taxes online  Summary: This is a listing of tax publications and commonly used tax forms. Where can i file 2011 taxes online The text states:Tax Publications for Individual Taxpayers. Where can i file 2011 taxes online  See How to Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Where can i file 2011 taxes online General Guides. Where can i file 2011 taxes online   1--Your Rights as a Taxpayer 17--Your Federal Income Tax (For Individuals) 334--Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509--Tax Calendars for 2007 553--Highlights of 2006 Tax Changes 910--IRS Guide to Free Tax Services Specialized Publications. Where can i file 2011 taxes online   3--Armed Forces' Tax Guide 54--Tax Guide for U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Citizens and Residents Aliens Abroad 225--Farmer's Tax Guide 463--Travel, Entertainment, Gift, and Car Expenses 501--Exemptions, Standard Deduction, and Filing Information 502--Medical and Dental Expenses 503--Child and Dependent Care Expenses 504--Divorced or Separated Individuals 505--Tax Withholding and Estimated Tax 514--Foreign Tax Credit for Individuals 516--U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Government Civilian Employees Stationed Abroad 517--Social Security and Other Information for Members of the Clergy and Religious Workers 519--U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Tax Guide for Aliens 520--Scholarships and Fellowships 521--Moving Expenses 523--Selling Your Home 524--Credit for the Elderly or the Disabled 525--Taxable and Nontaxable Income 526--Charitable Contributions 527--Residential Rental Property 529--Miscellaneous Deductions 530--Tax Information for First-Time Homeowners 531--Reporting Tip Income 536--Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537--Installment Sales 541--Partnerships 544--Sales and Other Dispositions of Assets 547--Casualties, Disasters, and Thefts 550--Investment Income and Expenses 551--Basis of Assets 552--Recordkeeping for Individuals 554--Older Americans' Tax Guide 555--Community Property 556--Examination of Returns, Appeal Rights, and Claims for Refund 559--Survivors, Executors, and Administrators 561--Determining the Value of Donated Property 564--Mutual Fund Distributions 570--Tax Guide for Individuals With Income From U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Possessions 571--Tax-Sheltered Annuity Plans (403(b) Plans) 575--Pension and Annuity Income 584--Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587--Business Use of Your Home (Including Use by Daycare Providers) 590--Individual Retirement Arrangements (IRAs) 593--Tax Highlights for U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Citizens and Residents Going Abroad 594--What You Should Know About the IRS Collection Process 596--Earned Income Credit (EIC) 721--Tax Guide to U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Civil Service Retirement Benefits 901--U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Tax Treaties 907--Tax Highlights for Persons with Disabilities 908--Bankruptcy Tax Guide 915--Social Security and Equivalent Railroad Retirement Benefits 919--How Do I Adjust My Tax Withholding? 925--Passive Activity and At-Risk Rules 926--Household Employer's Tax Guide 929--Tax Rules for Children and Dependents 936--Home Mortgage Interest Deduction 946--How to Depreciate Property 947--Practice Before the IRS and Power of Attorney 950--Introduction to Estate and Gift Taxes 967--The IRS Will Figure Your Tax 969--Health Savings Accounts and Other Tax-Favored Health Plans 970--Tax Benefits for Education 971--Innocent Spouse Relief 972--Child Tax Credit 1542--Per Diem Rates 1544--Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546--The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems Spanish Language Publications. Where can i file 2011 taxes online   1SP--Derechos del Contribuyente 579SP--Cómo Preparar la Declaración de Impuesto Federal 594SP--Que es lo que Debemos Saber sobre el Proceso de Cobro del IRS 596SP--Crédito por Ingreso del Trabajo 850--English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP--Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax Forms. Where can i file 2011 taxes online  See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone, and mail. Where can i file 2011 taxes online 1040--U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Individual Income Tax Return Schedule A&B--Itemized Deductions & Interest and Ordinary Dividends Schedule C--Profit or Loss From Business Schedule C-EZ--Net Profit From Business Schedule D--Capital Gains and Losses Schedule D-1--Continuation Sheet for Schedule D Schedule E--Supplemental Income and Loss Schedule EIC--Earned Income Credit Schedule F--Profit or Loss From Farming Schedule H--Household Employment Taxes Schedule J--Income Averaging for Farmers and Fishermen Schedule R--Credit for the Elderly or the Disabled Schedule SE--Self-Employment Tax 1040A--U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Individual Income Tax Return Schedule 1--Interest and Ordinary Dividends for Form 1040A Filers Schedule 2--Child and Dependent Care Expenses for Form 1040A Filers Schedule 3--Credit for the Elderly or the Disabled for Form 1040A Filers 1040EZ--Income Tax Return for Single and Joint Filers With No Dependents 1040-ES--Estimated Tax for Individuals 1040X--Amended U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Individual Income Tax Return 2106--Employee Business Expenses 2106-EZ--Unreimbursed Employee Business Expenses 2210--Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441--Child and Dependent Care Expenses 2848--Power of Attorney and Declaration of Representative 3903--Moving Expenses 4562--Depreciation and Amortization 4868--Application for Automatic Extension of Time To File U. Where can i file 2011 taxes online S. Where can i file 2011 taxes online Individual Income Tax Return 4952--Investment Interest Expense Deduction 5329--Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251--Alternative Minimum Tax--Individuals 8283--Noncash Charitable Contributions 8582--Passive Activity Loss Limitations 8606--Nondeductible IRAs 8812--Additional Child Tax Credit 8822--Change of Address 8829--Expenses for Business Use of Your Home 8863--Education Credits 9465--Installment Agreement Request Prev  Up  Next   Home   More Online Publications