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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Where To Get 2011 Tax Forms

Www Irs Gov 1040x2008 TurbotaxIrs Forms1040 Ez File Online FreeFill 1040x Form Online2012 Tax Software DownloadHow To File An Amended Tax Return2013 Tax Form 1040xCan I File My 2011 Taxes Online FreeFederal Tax Form 1040x1040ez Forms Printable1040x Irs2011 Tax Forms InstructionsForm 1040xTax Act Online 2012Filing 2011 Taxes OnlineE File Form 1040xIrs Gov 1040ez InstructionsIrs Tax Form 1040ez 2011How Do I File Taxes For 2010Free Tax Calculator2011 Federal Tax Form 1040ezFree State Filing OnlyForm 1040ez 20122012 Free Tax Return FilingForm Ez 1040State Tax Return Free FilingIrs Instructions 1040ez 2012Free Turbo Tax2013 Form 1040ezHow Can I File My 2010 TaxesH R Block Tax PreparationHr Block FreeFiling An Amended Tax Return For 20131040 Ez IrsHow To Refile TaxesFree State Tax SoftwareTaxes 2012Efile State Tax FreeAmended

Where To Get 2011 Tax Forms

Where to get 2011 tax forms Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Where to get 2011 tax forms Para pedir formularios y publicaciones. Where to get 2011 tax forms Preguntas sobre los impuestos. Where to get 2011 tax forms Todo material en esta publicación puede ser reimpreso gratuitamente. Where to get 2011 tax forms Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Where to get 2011 tax forms Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Where to get 2011 tax forms Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Where to get 2011 tax forms Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Where to get 2011 tax forms Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Where to get 2011 tax forms Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Where to get 2011 tax forms Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Where to get 2011 tax forms Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Where to get 2011 tax forms La mayor parte de estos cambios se abordan en más detalle en esta publicación. Where to get 2011 tax forms Acontecimientos futuros. Where to get 2011 tax forms  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/pub17sp. Where to get 2011 tax forms Impuesto Adicional del Medicare. Where to get 2011 tax forms  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Where to get 2011 tax forms 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Where to get 2011 tax forms El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Where to get 2011 tax forms Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Where to get 2011 tax forms Impuesto sobre los ingresos netos de inversión. Where to get 2011 tax forms  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Where to get 2011 tax forms Este impuesto es el 3. Where to get 2011 tax forms 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Where to get 2011 tax forms Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Where to get 2011 tax forms Cambio en las tasas tributarias. Where to get 2011 tax forms  La tasa tributaria mayor es de 39. Where to get 2011 tax forms 6%. Where to get 2011 tax forms Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Where to get 2011 tax forms Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Where to get 2011 tax forms  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Where to get 2011 tax forms Vea el capítulo 16 . Where to get 2011 tax forms Gastos médicos y dentales. Where to get 2011 tax forms  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Where to get 2011 tax forms 5% si usted o su cónyuge tiene 65 años de edad o más). Where to get 2011 tax forms Vea el capítulo 21 . Where to get 2011 tax forms Aumento de la cantidad de la exención personal para determinados contribuyentes. Where to get 2011 tax forms  La exención personal que le corresponde a usted ha aumentado a $3,900. Where to get 2011 tax forms Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Where to get 2011 tax forms Vea el capítulo 3 . Where to get 2011 tax forms Límite sobre las deducciones detalladas. Where to get 2011 tax forms  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Where to get 2011 tax forms Vea el capítulo 29 . Where to get 2011 tax forms Matrimonio entre el mismo sexo. Where to get 2011 tax forms  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Where to get 2011 tax forms Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Where to get 2011 tax forms Vea el capítulo 2 . Where to get 2011 tax forms Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Where to get 2011 tax forms Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Where to get 2011 tax forms Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Where to get 2011 tax forms  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Where to get 2011 tax forms Vea el capítulo 5 . Where to get 2011 tax forms Créditos tributarios que vencen. Where to get 2011 tax forms  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Where to get 2011 tax forms Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Where to get 2011 tax forms Vea el capítulo 37 . Where to get 2011 tax forms Esquemas de inversión de tipo Ponzi. Where to get 2011 tax forms  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Where to get 2011 tax forms Vea el capítulo 25 . Where to get 2011 tax forms Método simplificado para la deducción por oficina en el hogar. Where to get 2011 tax forms  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Where to get 2011 tax forms Vea la Publicación 587, disponible en inglés. Where to get 2011 tax forms Tarifas estándar por milla. Where to get 2011 tax forms  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Where to get 2011 tax forms Vea el capítulo 26 . Where to get 2011 tax forms Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Where to get 2011 tax forms Vea el capítulo 21 . Where to get 2011 tax forms Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Where to get 2011 tax forms Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Where to get 2011 tax forms Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Where to get 2011 tax forms Muchos de estos asuntos se explican más adelante en esta publicación. Where to get 2011 tax forms Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Where to get 2011 tax forms  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Where to get 2011 tax forms Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Proteja su documentación tributaria contra el robo de identidad. Where to get 2011 tax forms  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Where to get 2011 tax forms Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Where to get 2011 tax forms Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Where to get 2011 tax forms Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Where to get 2011 tax forms Números de identificación del contribuyente. Where to get 2011 tax forms  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Where to get 2011 tax forms Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Where to get 2011 tax forms Por lo general, este número es el número de Seguro Social de la persona. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Ingreso de fuentes en el extranjero. Where to get 2011 tax forms  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Where to get 2011 tax forms Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Where to get 2011 tax forms Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Where to get 2011 tax forms Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Where to get 2011 tax forms Para más detalles, vea la Publicación 54, Tax Guide for U. Where to get 2011 tax forms S. Where to get 2011 tax forms Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Where to get 2011 tax forms Activos financieros extranjeros. Where to get 2011 tax forms  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Where to get 2011 tax forms Vea www. Where to get 2011 tax forms IRS. Where to get 2011 tax forms gov/form8938, en inglés, para más detalles. Where to get 2011 tax forms Prórroga automática de 6 meses para presentar la declaración de impuestos. Where to get 2011 tax forms  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Incluya su número de teléfono en la declaración. Where to get 2011 tax forms  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Where to get 2011 tax forms Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Where to get 2011 tax forms Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Where to get 2011 tax forms Pago de los impuestos. Where to get 2011 tax forms   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Where to get 2011 tax forms Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Where to get 2011 tax forms Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Maneras más rápidas de presentar su declaración. Where to get 2011 tax forms  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Where to get 2011 tax forms Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Presentación electrónica gratuita de la declaración. Where to get 2011 tax forms  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Cambio de dirección. Where to get 2011 tax forms  Si cambia de dirección, debe notificarle al IRS. Where to get 2011 tax forms Vea el tema titulado Cambio de Dirección , en el capítulo 1. Where to get 2011 tax forms Reembolsos de una declaración presentada fuera de plazo. Where to get 2011 tax forms  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Declaraciones de impuestos frívolas. Where to get 2011 tax forms  El IRS ha publicado una lista de posturas identificadas como frívolas. Where to get 2011 tax forms La multa por presentar una declaración de impuestos frívola es de $5,000. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Reclamación errónea de reembolso o crédito. Where to get 2011 tax forms  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Where to get 2011 tax forms Vea el capítulo 1 . Where to get 2011 tax forms Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Where to get 2011 tax forms   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Where to get 2011 tax forms Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Where to get 2011 tax forms Servicio a los contribuyentes. Where to get 2011 tax forms  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Where to get 2011 tax forms Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Where to get 2011 tax forms Mandato para preparadores de impuestos sobre el sistema e-file. Where to get 2011 tax forms  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Where to get 2011 tax forms Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Where to get 2011 tax forms Inspector General del Tesoro para la Administración Tributaria. Where to get 2011 tax forms   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Where to get 2011 tax forms Puede mantenerse anónimo. Where to get 2011 tax forms Fotografías de niños desaparecidos. Where to get 2011 tax forms  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Where to get 2011 tax forms Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Where to get 2011 tax forms Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Where to get 2011 tax forms Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Where to get 2011 tax forms La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Where to get 2011 tax forms Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Where to get 2011 tax forms Cómo está organizada esta publicación. Where to get 2011 tax forms   Esta publicación sigue de cerca el Formulario 1040, U. Where to get 2011 tax forms S. Where to get 2011 tax forms Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Where to get 2011 tax forms Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Where to get 2011 tax forms Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Where to get 2011 tax forms No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Where to get 2011 tax forms Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Where to get 2011 tax forms   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Where to get 2011 tax forms Qué se incluye en esta publicación. Where to get 2011 tax forms   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Where to get 2011 tax forms La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Where to get 2011 tax forms Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Where to get 2011 tax forms Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Where to get 2011 tax forms La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Where to get 2011 tax forms   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Where to get 2011 tax forms También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Where to get 2011 tax forms   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Where to get 2011 tax forms Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Where to get 2011 tax forms Iconos. Where to get 2011 tax forms   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Where to get 2011 tax forms Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Where to get 2011 tax forms Qué no se incluye en esta publicación. Where to get 2011 tax forms   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Where to get 2011 tax forms Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Where to get 2011 tax forms   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Where to get 2011 tax forms Publicación 535, Business Expenses (Gastos de negocios), en inglés. Where to get 2011 tax forms Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Where to get 2011 tax forms Ayuda del IRS. Where to get 2011 tax forms   Existen muchas maneras en que puede obtener ayuda del IRS. Where to get 2011 tax forms Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Where to get 2011 tax forms Comentarios y sugerencias. Where to get 2011 tax forms   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Where to get 2011 tax forms   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where to get 2011 tax forms NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Where to get 2011 tax forms Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Where to get 2011 tax forms   Usted nos puede enviar comentarios desde la página web www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Where to get 2011 tax forms   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Where to get 2011 tax forms Para pedir formularios y publicaciones. Where to get 2011 tax forms   Visite www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Where to get 2011 tax forms  Internal Revenue Service 1201 N. Where to get 2011 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Where to get 2011 tax forms   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Where to get 2011 tax forms gov/espanol o llame al 1-800-829-1040. Where to get 2011 tax forms No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Where to get 2011 tax forms Misión del IRS. Where to get 2011 tax forms   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Where to get 2011 tax forms Tabla 1. Where to get 2011 tax forms Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Where to get 2011 tax forms Un sitio en Internet o una dirección de correo electrónico. Where to get 2011 tax forms Una dirección que podría necesitar. Where to get 2011 tax forms Documentos que debería mantener en su documentación personal. Where to get 2011 tax forms Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Where to get 2011 tax forms Un número de teléfono importante. Where to get 2011 tax forms Información que podría necesitar. Where to get 2011 tax forms Prev  Up  Next   Home   More Online Publications
Español

American Citizens Services and Crisis Management

The Office of American Citizens Services and Crisis Management issues travel warnings, travel alerts and country specific information to inform Americans traveling abroad.

Contact the Agency or Department

Website: American Citizens Services and Crisis Management

Address: Room 4811
Washington, DC 20520-4818

Phone Number: 1-202-501-4444 (from outside the U.S.)

Toll-free: 1-888-407-4747 (from within the U.S.)

The Where To Get 2011 Tax Forms

Where to get 2011 tax forms 1. Where to get 2011 tax forms   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. Where to get 2011 tax forms 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. Where to get 2011 tax forms   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. Where to get 2011 tax forms See Publication 501 for more information. Where to get 2011 tax forms Additional Medicare Tax. Where to get 2011 tax forms  Beginning in 2013, a 0. Where to get 2011 tax forms 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. Where to get 2011 tax forms For more information, see the Instructions for Form 1040, line 60, and Form 8959. Where to get 2011 tax forms Net Investment Income Tax. Where to get 2011 tax forms  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Where to get 2011 tax forms NIIT is a 3. Where to get 2011 tax forms 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Where to get 2011 tax forms For more information, see the Instructions for Form 1040, line 60, and Form 8960. Where to get 2011 tax forms Refundable credit for prior year minimum tax. Where to get 2011 tax forms  The refundable portion of the credit for prior year minimum tax is no longer available. Where to get 2011 tax forms Who must file. Where to get 2011 tax forms  Generally, the amount of income you can receive before you must file a return has been increased. Where to get 2011 tax forms See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Where to get 2011 tax forms Reminders File online. Where to get 2011 tax forms  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Where to get 2011 tax forms Create your own personal identification number (PIN) and file a completely paperless tax return. Where to get 2011 tax forms For more information, see Does My Return Have To Be on Paper , later. Where to get 2011 tax forms Change of address. Where to get 2011 tax forms  If you change your address, you should notify the IRS. Where to get 2011 tax forms You can use Form 8822 to notify the IRS of the change. Where to get 2011 tax forms See Change of Address , later, under What Happens After I File. Where to get 2011 tax forms Enter your social security number. Where to get 2011 tax forms  You must enter your social security number (SSN) in the spaces provided on your tax return. Where to get 2011 tax forms If you file a joint return, enter the SSNs in the same order as the names. Where to get 2011 tax forms Direct deposit of refund. Where to get 2011 tax forms  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. Where to get 2011 tax forms See Direct Deposit under Refunds, later. Where to get 2011 tax forms If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Where to get 2011 tax forms Pay online or by phone. Where to get 2011 tax forms  If you owe additional tax, you may be able to pay online or by phone. Where to get 2011 tax forms See How To Pay , later. Where to get 2011 tax forms Installment agreement. Where to get 2011 tax forms  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Where to get 2011 tax forms See Installment Agreement , later, under Amount You Owe. Where to get 2011 tax forms You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Where to get 2011 tax forms Automatic 6-month extension. Where to get 2011 tax forms  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. Where to get 2011 tax forms S. Where to get 2011 tax forms Individual Income Tax Return. Where to get 2011 tax forms See Automatic Extension , later. Where to get 2011 tax forms Service in combat zone. Where to get 2011 tax forms  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. Where to get 2011 tax forms See Individuals Serving in Combat Zone , later, under When Do I Have To File. Where to get 2011 tax forms Adoption taxpayer identification number. Where to get 2011 tax forms  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). Where to get 2011 tax forms For more information, see Social Security Number (SSN) , later. Where to get 2011 tax forms Taxpayer identification number for aliens. Where to get 2011 tax forms  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. Where to get 2011 tax forms For more information, see Social Security Number (SSN) , later. Where to get 2011 tax forms Frivolous tax submissions. Where to get 2011 tax forms  The IRS has published a list of positions that are identified as frivolous. Where to get 2011 tax forms The penalty for filing a frivolous tax return is $5,000. Where to get 2011 tax forms Also, the $5,000 penalty will apply to other specified frivolous submissions. Where to get 2011 tax forms For more information, see Civil Penalties , later. Where to get 2011 tax forms Introduction This chapter discusses the following topics. Where to get 2011 tax forms Whether you have to file a return. Where to get 2011 tax forms Which form to use. Where to get 2011 tax forms How to file electronically. Where to get 2011 tax forms When, how, and where to file your return. Where to get 2011 tax forms What happens if you pay too little or too much tax. Where to get 2011 tax forms What records you should keep and how long you should keep them. Where to get 2011 tax forms How you can change a return you have already filed. Where to get 2011 tax forms 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. Where to get 2011 tax forms Individuals in general. Where to get 2011 tax forms (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Where to get 2011 tax forms S. Where to get 2011 tax forms possessions. Where to get 2011 tax forms ) Dependents. Where to get 2011 tax forms Certain children under age 19 or full-time students. Where to get 2011 tax forms Self-employed persons. Where to get 2011 tax forms Aliens. Where to get 2011 tax forms The filing requirements for each category are explained in this chapter. Where to get 2011 tax forms The filing requirements apply even if you do not owe tax. Where to get 2011 tax forms Even if you do not have to file a return, it may be to your advantage to do so. Where to get 2011 tax forms See Who Should File, later. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms Individuals—In General If you are a U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Where to get 2011 tax forms To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Where to get 2011 tax forms Even if no table shows that you must file, you may need to file to get money back. Where to get 2011 tax forms (See Who Should File , later. Where to get 2011 tax forms ) Gross income. Where to get 2011 tax forms   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Where to get 2011 tax forms 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). Where to get 2011 tax forms 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). Where to get 2011 tax forms 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. Where to get 2011 tax forms   Common types of income are discussed in Part Two of this publication. Where to get 2011 tax forms Community income. Where to get 2011 tax forms   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. Where to get 2011 tax forms This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Where to get 2011 tax forms See Publication 555, Community Property, for more information. Where to get 2011 tax forms Nevada, Washington, and California domestic partners. Where to get 2011 tax forms   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. Where to get 2011 tax forms See Publication 555. Where to get 2011 tax forms Self-employed individuals. Where to get 2011 tax forms   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. Where to get 2011 tax forms See Self-Employed Persons , later, for more information about your filing requirements. Where to get 2011 tax forms    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Where to get 2011 tax forms Filing status. Where to get 2011 tax forms   Your filing status depends on whether you are single or married and on your family situation. Where to get 2011 tax forms Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Where to get 2011 tax forms See chapter 2 for an explanation of each filing status. Where to get 2011 tax forms Age. Where to get 2011 tax forms   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. Where to get 2011 tax forms See Table 1-1. Where to get 2011 tax forms You are considered 65 on the day before your 65th birthday. Where to get 2011 tax forms For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Where to get 2011 tax forms Table 1-1. Where to get 2011 tax forms 2013 Filing Requirements for Most Taxpayers IF your filing status is. Where to get 2011 tax forms . Where to get 2011 tax forms . Where to get 2011 tax forms AND at the end of 2013 you  were. Where to get 2011 tax forms . Where to get 2011 tax forms . Where to get 2011 tax forms * THEN file a return if  your gross income  was at least. Where to get 2011 tax forms . Where to get 2011 tax forms . Where to get 2011 tax forms ** 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 to get 2011 tax forms ** 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). Where to get 2011 tax forms 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). Where to get 2011 tax forms 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. Where to get 2011 tax forms Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Where to get 2011 tax forms Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Where to get 2011 tax forms 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. Where to get 2011 tax forms *** 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 to get 2011 tax forms 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. Where to get 2011 tax forms You are the surviving spouse, executor, administrator, or legal representative. Where to get 2011 tax forms The decedent met the filing requirements at the date of death. Where to get 2011 tax forms For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Where to get 2011 tax forms U. Where to get 2011 tax forms S. Where to get 2011 tax forms 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. Where to get 2011 tax forms For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Where to get 2011 tax forms S. Where to get 2011 tax forms Citizens and Resident Aliens Abroad. Where to get 2011 tax forms It is available online and at most U. Where to get 2011 tax forms S. Where to get 2011 tax forms embassies and consulates. Where to get 2011 tax forms See How To Get Tax Help in the back of this publication. Where to get 2011 tax forms Residents of Puerto Rico If you are a U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return for any year in which you meet the income requirements. Where to get 2011 tax forms This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Where to get 2011 tax forms If you are a bona fide resident of Puerto Rico for the entire year, your U. Where to get 2011 tax forms S. Where to get 2011 tax forms gross income does not include income from sources within Puerto Rico. Where to get 2011 tax forms It does, however, include any income you received for your services as an employee of the United States or a U. Where to get 2011 tax forms S. Where to get 2011 tax forms agency. Where to get 2011 tax forms If you receive income from Puerto Rican sources that is not subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms tax, you must reduce your standard deduction. Where to get 2011 tax forms As a result, the amount of income you must have before you are required to file a U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Where to get 2011 tax forms For more information, see Publication 570, Tax Guide for Individuals With Income From U. Where to get 2011 tax forms S. Where to get 2011 tax forms Possessions. Where to get 2011 tax forms Individuals With Income From U. Where to get 2011 tax forms S. Where to get 2011 tax forms Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Where to get 2011 tax forms S. Where to get 2011 tax forms Virgin Islands, special rules may apply when determining whether you must file a U. Where to get 2011 tax forms S. Where to get 2011 tax forms federal income tax return. Where to get 2011 tax forms In addition, you may have to file a return with the individual island government. Where to get 2011 tax forms See Publication 570 for more information. Where to get 2011 tax forms 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. Where to get 2011 tax forms You also must file if your situation is described in Table 1-3. Where to get 2011 tax forms Responsibility of parent. Where to get 2011 tax forms   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms ” Child's earnings. Where to get 2011 tax forms   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Where to get 2011 tax forms This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Where to get 2011 tax forms But if the child does not pay the tax due on this income, the parent is liable for the tax. Where to get 2011 tax forms 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. Where to get 2011 tax forms If this election is made, the child does not have to file a return. Where to get 2011 tax forms See Parent's Election To Report Child's Interest and Dividends in chapter 31. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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). Where to get 2011 tax forms 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. Where to get 2011 tax forms 28 or more. Where to get 2011 tax forms (See Table 1-3. Where to get 2011 tax forms ) Use Schedule SE (Form 1040) to figure your self-employment tax. Where to get 2011 tax forms Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Where to get 2011 tax forms For more information about this tax, see Publication 334, Tax Guide for Small Business. Where to get 2011 tax forms Employees of foreign governments or international organizations. Where to get 2011 tax forms   If you are a U. Where to get 2011 tax forms S. Where to get 2011 tax forms 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. Where to get 2011 tax forms Ministers. Where to get 2011 tax forms   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. Where to get 2011 tax forms This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Where to get 2011 tax forms For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where to get 2011 tax forms Table 1-2. Where to get 2011 tax forms 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Where to get 2011 tax forms If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Where to get 2011 tax forms (See Table 1-3 for other situations when you must file. Where to get 2011 tax forms ) In this table, earned income includes salaries, wages, tips, and professional fees. Where to get 2011 tax forms It also includes taxable scholarship and fellowship grants. Where to get 2011 tax forms (See Scholarships and fellowships in chapter 12. Where to get 2011 tax forms ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Where to get 2011 tax forms It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Where to get 2011 tax forms Gross income is the total of your earned and unearned income. Where to get 2011 tax forms   Single dependents—Were you either age 65 or older or blind? □ No. Where to get 2011 tax forms You must file a return if any of the following apply. Where to get 2011 tax forms     • Your unearned income was more than $1,000. Where to get 2011 tax forms     • Your earned income was more than $6,100. Where to get 2011 tax forms     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Where to get 2011 tax forms □ Yes. Where to get 2011 tax forms You must file a return if any of the following apply. Where to get 2011 tax forms     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Where to get 2011 tax forms     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Where to get 2011 tax forms     • 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). Where to get 2011 tax forms Married dependents—Were you either age 65 or older or blind? □ No. Where to get 2011 tax forms You must file a return if any of the following apply. Where to get 2011 tax forms     • Your unearned income was more than $1,000. Where to get 2011 tax forms     • Your earned income was more than $6,100. Where to get 2011 tax forms     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Where to get 2011 tax forms     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Where to get 2011 tax forms □ Yes. Where to get 2011 tax forms You must file a return if any of the following apply. Where to get 2011 tax forms     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Where to get 2011 tax forms     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Where to get 2011 tax forms     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Where to get 2011 tax forms     • 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). Where to get 2011 tax forms Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Where to get 2011 tax forms The rules used to determine your alien status are discussed in Publication 519, U. Where to get 2011 tax forms S. Where to get 2011 tax forms Tax Guide for Aliens. Where to get 2011 tax forms Resident alien. Where to get 2011 tax forms   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizens. Where to get 2011 tax forms Use the forms discussed in this publication. Where to get 2011 tax forms Nonresident alien. Where to get 2011 tax forms   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizens and resident aliens. Where to get 2011 tax forms See Publication 519 to find out if U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax laws apply to you and which forms you should file. Where to get 2011 tax forms Dual-status taxpayer. Where to get 2011 tax forms   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. Where to get 2011 tax forms Different rules apply for each part of the year. Where to get 2011 tax forms For information on dual-status taxpayers, see Publication 519. Where to get 2011 tax forms Table 1-3. Where to get 2011 tax forms Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Where to get 2011 tax forms 1. Where to get 2011 tax forms   You owe any special taxes, including any of the following. Where to get 2011 tax forms   a. Where to get 2011 tax forms Alternative minimum tax. Where to get 2011 tax forms   b. Where to get 2011 tax forms Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Where to get 2011 tax forms But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Where to get 2011 tax forms   c. Where to get 2011 tax forms Household employment taxes. Where to get 2011 tax forms But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Where to get 2011 tax forms   d. Where to get 2011 tax forms 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. Where to get 2011 tax forms   e. Where to get 2011 tax forms Recapture of first-time homebuyer credit. Where to get 2011 tax forms   f. Where to get 2011 tax forms 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. Where to get 2011 tax forms   g. Where to get 2011 tax forms Recapture taxes. Where to get 2011 tax forms 2. Where to get 2011 tax forms   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Where to get 2011 tax forms 3. Where to get 2011 tax forms   You had net earnings from self-employment of at least $400. Where to get 2011 tax forms 4. Where to get 2011 tax forms   You had wages of $108. Where to get 2011 tax forms 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Where to get 2011 tax forms 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. Where to get 2011 tax forms You had federal income tax withheld or made estimated tax payments. Where to get 2011 tax forms You qualify for the earned income credit. Where to get 2011 tax forms See chapter 36 for more information. Where to get 2011 tax forms You qualify for the additional child tax credit. Where to get 2011 tax forms See chapter 34 for more information. Where to get 2011 tax forms You qualify for the health coverage tax credit. Where to get 2011 tax forms See chapter 37 for more information. Where to get 2011 tax forms You qualify for the American opportunity credit. Where to get 2011 tax forms See chapter 35 for more information. Where to get 2011 tax forms You qualify for the credit for federal tax on fuels. Where to get 2011 tax forms See chapter 37 for more information. Where to get 2011 tax forms Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Where to get 2011 tax forms (But also see Does My Return Have To Be on Paper , later. Where to get 2011 tax forms ) See the discussion under Form 1040 for when you must use that form. Where to get 2011 tax forms Form 1040EZ Form 1040EZ is the simplest form to use. Where to get 2011 tax forms You can use Form 1040EZ if all of the following apply. Where to get 2011 tax forms    Your filing status is single or married filing jointly. Where to get 2011 tax forms If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Where to get 2011 tax forms You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Where to get 2011 tax forms If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Where to get 2011 tax forms You do not claim any dependents. Where to get 2011 tax forms Your taxable income is less than $100,000. Where to get 2011 tax forms 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. Where to get 2011 tax forms You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Where to get 2011 tax forms You do not claim any credits other than the earned income credit. Where to get 2011 tax forms You do not owe any household employment taxes on wages you paid to a household employee. Where to get 2011 tax forms If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Where to get 2011 tax forms You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Where to get 2011 tax forms   You must meet all of these requirements to use Form 1040EZ. Where to get 2011 tax forms If you do not, you must use Form 1040A or Form 1040. Where to get 2011 tax forms Figuring tax. Where to get 2011 tax forms   On Form 1040EZ, you can use only the tax table to figure your income tax. Where to get 2011 tax forms You cannot use Form 1040EZ to report any other tax. Where to get 2011 tax forms Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Where to get 2011 tax forms You can use Form 1040A if all of the following apply. Where to get 2011 tax forms    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. Where to get 2011 tax forms 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. Where to get 2011 tax forms You must use Form 1040. Where to get 2011 tax forms Your taxable income is less than $100,000. Where to get 2011 tax forms Your adjustments to income are for only the following items. Where to get 2011 tax forms Educator expenses. Where to get 2011 tax forms IRA deduction. Where to get 2011 tax forms Student loan interest deduction. Where to get 2011 tax forms Tuition and fees. Where to get 2011 tax forms You do not itemize your deductions. Where to get 2011 tax forms You claim only the following tax credits. Where to get 2011 tax forms The credit for child and dependent care expenses. Where to get 2011 tax forms (See chapter 32. Where to get 2011 tax forms ) The credit for the elderly or the disabled. Where to get 2011 tax forms (See chapter 33. Where to get 2011 tax forms ) The education credits. Where to get 2011 tax forms (See chapter 35. Where to get 2011 tax forms ) The retirement savings contribution credit. Where to get 2011 tax forms (See chapter 37. Where to get 2011 tax forms ) The child tax credit. Where to get 2011 tax forms (See chapter 34. Where to get 2011 tax forms ) The earned income credit. Where to get 2011 tax forms (See chapter 36. Where to get 2011 tax forms ) The additional child tax credit. Where to get 2011 tax forms (See chapter 34. Where to get 2011 tax forms ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Where to get 2011 tax forms (See Publication 525, Taxable and Nontaxable Income. Where to get 2011 tax forms )   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. Where to get 2011 tax forms   You must meet all these requirements to use Form 1040A. Where to get 2011 tax forms If you do not, you must use Form 1040. Where to get 2011 tax forms Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Where to get 2011 tax forms You can use Form 1040 to report all types of income, deductions, and credits. Where to get 2011 tax forms 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. Where to get 2011 tax forms You must use Form 1040 if any of the following apply. Where to get 2011 tax forms    Your taxable income is $100,000 or more. Where to get 2011 tax forms You itemize your deductions on Schedule A. Where to get 2011 tax forms 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. Where to get 2011 tax forms You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Where to get 2011 tax forms 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). Where to get 2011 tax forms You received $20 or more in tips in any 1 month and did not report all of them to your employer. Where to get 2011 tax forms (See chapter 6. Where to get 2011 tax forms ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Where to get 2011 tax forms You claim any credits other than the credits listed earlier under Form 1040A. Where to get 2011 tax forms You owe the excise tax on insider stock compensation from an expatriated corporation. Where to get 2011 tax forms Your Form W-2 shows an amount in box 12 with a code Z. Where to get 2011 tax forms You had a qualified health savings account funding distribution from your IRA. Where to get 2011 tax forms You are an employee and your employer did not withhold social security and Medicare tax. Where to get 2011 tax forms You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Where to get 2011 tax forms You are a debtor in a bankruptcy case filed after October 16, 2005. Where to get 2011 tax forms You must repay the first-time homebuyer credit. Where to get 2011 tax forms You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Where to get 2011 tax forms Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Where to get 2011 tax forms If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Where to get 2011 tax forms See your tax return instructions for details. Where to get 2011 tax forms If you do not qualify for Free File, then you should check out IRS. Where to get 2011 tax forms gov for low-cost e-file options or Free File Fillable Forms. Where to get 2011 tax forms IRS e-file Table 1-4 lists the benefits of IRS e-file. Where to get 2011 tax forms IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Where to get 2011 tax forms As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Where to get 2011 tax forms However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Where to get 2011 tax forms Using e-file does not affect your chances of an IRS examination of your return. Where to get 2011 tax forms Free File Fillable Forms. Where to get 2011 tax forms   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Where to get 2011 tax forms 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. Where to get 2011 tax forms gov, and Apply only to a federal tax return. Where to get 2011 tax forms Electronic return signatures. Where to get 2011 tax forms   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Where to get 2011 tax forms If you are filing online, you must use a Self-Select PIN. Where to get 2011 tax forms If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Where to get 2011 tax forms Self-Select PIN. Where to get 2011 tax forms   The Self-Select PIN method allows you to create your own PIN. Where to get 2011 tax forms 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. Where to get 2011 tax forms   A PIN is any combination of five digits you choose except five zeros. Where to get 2011 tax forms If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Where to get 2011 tax forms   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. Where to get 2011 tax forms Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Where to get 2011 tax forms AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Where to get 2011 tax forms If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Where to get 2011 tax forms Visit us at IRS. Where to get 2011 tax forms gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Where to get 2011 tax forms (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Where to get 2011 tax forms The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Where to get 2011 tax forms ) You will also be prompted to enter your date of birth. Where to get 2011 tax forms Table 1-4. Where to get 2011 tax forms Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Where to get 2011 tax forms • Free File is available in English and Spanish. Where to get 2011 tax forms • Free File is available online 24 hours a day, 7 days a week. Where to get 2011 tax forms • Get your refund faster by e-filing using Direct Deposit. Where to get 2011 tax forms • Sign electronically with a secure self-selected PIN and file a completely paperless return. Where to get 2011 tax forms • Receive an acknowledgement that your return was received and accepted. Where to get 2011 tax forms • 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. Where to get 2011 tax forms You can also file a return early and pay the amount you owe by the due date of your return. Where to get 2011 tax forms • Save time by preparing and e-filing federal and state returns together. Where to get 2011 tax forms • IRS computers quickly and automatically check for errors or other missing information. Where to get 2011 tax forms • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Where to get 2011 tax forms You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Where to get 2011 tax forms If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Where to get 2011 tax forms This can be found at IRS. Where to get 2011 tax forms gov. Where to get 2011 tax forms Click on Request an Electronic Filing PIN. Where to get 2011 tax forms Or you can call 1-866-704-7388. Where to get 2011 tax forms Practitioner PIN. Where to get 2011 tax forms   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Where to get 2011 tax forms The practitioner can provide you with details. Where to get 2011 tax forms Form 8453. Where to get 2011 tax forms   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Where to get 2011 tax forms For details, see Form 8453. Where to get 2011 tax forms For more details, visit www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/efile and click on “ Individuals. Where to get 2011 tax forms ” Identity Protection PIN. Where to get 2011 tax forms   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. Where to get 2011 tax forms If the IRS has not given you this type of number, leave these spaces blank. Where to get 2011 tax forms For more information, see the Instructions for Form 1040A or Form 1040. Where to get 2011 tax forms Power of attorney. Where to get 2011 tax forms   If an agent is signing your return for you, a power of attorney (POA) must be filed. Where to get 2011 tax forms Attach the POA to Form 8453 and file it using that form's instructions. Where to get 2011 tax forms See Signatures , later, for more information on POAs. Where to get 2011 tax forms State returns. Where to get 2011 tax forms   In most states, you can file an electronic state return simultaneously with your federal return. Where to get 2011 tax forms For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/efile. Where to get 2011 tax forms Refunds. Where to get 2011 tax forms   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. Where to get 2011 tax forms With e-file, your refund will be issued faster than if you filed on paper. Where to get 2011 tax forms   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. Where to get 2011 tax forms See Offset against debts under Refunds, later. Where to get 2011 tax forms Refund inquiries. Where to get 2011 tax forms   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Where to get 2011 tax forms See Refund Information , later. Where to get 2011 tax forms Amount you owe. Where to get 2011 tax forms   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Where to get 2011 tax forms See How To Pay , later, for information on how to pay the amount you owe. Where to get 2011 tax forms Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Where to get 2011 tax forms A computer with Internet access and tax preparation software are all you need. Where to get 2011 tax forms Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Where to get 2011 tax forms IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Where to get 2011 tax forms For information, visit www. Where to get 2011 tax forms irs. Where to get 2011 tax forms gov/efile. Where to get 2011 tax forms Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Where to get 2011 tax forms Others offer it for a fee. Where to get 2011 tax forms Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Where to get 2011 tax forms Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms To find a site near you, call 1-800-906-9887. Where to get 2011 tax forms Or to find the nearest AARP TaxAide site, visit AARP's website at www. Where to get 2011 tax forms aarp. Where to get 2011 tax forms org/taxaide or call 1-888-227-7669. Where to get 2011 tax forms For more information on these programs, go to IRS. Where to get 2011 tax forms gov and enter keyword “VITA” in the search box. Where to get 2011 tax forms Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Where to get 2011 tax forms 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. Where to get 2011 tax forms Note. Where to get 2011 tax forms Tax professionals may charge a fee for IRS e-file. Where to get 2011 tax forms Fees can vary depending on the professional and the specific services rendered. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms Table 1-5. Where to get 2011 tax forms When To File Your 2013 Return For U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizens and residents who file returns on a calendar year. Where to get 2011 tax forms   For Most Taxpayers For Certain Taxpayers Outside the U. Where to get 2011 tax forms S. Where to get 2011 tax forms 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. Where to get 2011 tax forms When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Where to get 2011 tax forms —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Where to get 2011 tax forms Filing paper returns on time. Where to get 2011 tax forms   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. Where to get 2011 tax forms If you send your return by registered mail, the date of the registration is the postmark date. Where to get 2011 tax forms The registration is evidence that the return was delivered. Where to get 2011 tax forms 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. Where to get 2011 tax forms The postmarked certified mail receipt is evidence that the return was delivered. Where to get 2011 tax forms Private delivery services. Where to get 2011 tax forms   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. Where to get 2011 tax forms The private delivery service can tell you how to get written proof of this date. Where to get 2011 tax forms   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Where to get 2011 tax forms gov and enter “private delivery service” in the search box. Where to get 2011 tax forms   The following are designated private delivery services. Where to get 2011 tax forms DHL Express (DHL): Same Day Service. Where to get 2011 tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Where to get 2011 tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Where to get 2011 tax forms M. Where to get 2011 tax forms , UPS Worldwide Express Plus, and UPS Worldwide Express. Where to get 2011 tax forms Filing electronic returns on time. Where to get 2011 tax forms   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. Where to get 2011 tax forms An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Where to get 2011 tax forms   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. Where to get 2011 tax forms The date and time in your time zone controls whether your electronically filed return is timely. Where to get 2011 tax forms Filing late. Where to get 2011 tax forms   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Where to get 2011 tax forms For more information, see Penalties , later. Where to get 2011 tax forms Also see Interest under Amount You Owe. Where to get 2011 tax forms   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. Where to get 2011 tax forms Nonresident alien. Where to get 2011 tax forms    If you are a nonresident alien and earn wages subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms income tax withholding, your 2013 U. Where to get 2011 tax forms S. Where to get 2011 tax forms 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. Where to get 2011 tax forms   If you do not earn wages subject to U. Where to get 2011 tax forms S. Where to get 2011 tax forms 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. Where to get 2011 tax forms See Publication 519 for more filing information. Where to get 2011 tax forms Filing for a decedent. Where to get 2011 tax forms   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. Where to get 2011 tax forms See Publication 559. Where to get 2011 tax forms Extensions of Time To File You may be able to get an extension of time to file your return. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms Example. Where to get 2011 tax forms If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Where to get 2011 tax forms If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Where to get 2011 tax forms You may also be charged penalties, discussed later. Where to get 2011 tax forms How to get the automatic extension. Where to get 2011 tax forms   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Where to get 2011 tax forms E-file options. Where to get 2011 tax forms   There are two ways you can use e-file to get an extension of time to file. Where to get 2011 tax forms Complete Form 4868, Application for Automatic Extension of Time To File U. Where to get 2011 tax forms S. Where to get 2011 tax forms Individual Income Tax Return, to use as a worksheet. Where to get 2011 tax forms If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Where to get 2011 tax forms If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Where to get 2011 tax forms E-file using your personal computer or a tax professional. Where to get 2011 tax forms    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Where to get 2011 tax forms You will need to provide certain information from your tax return for 2012. Where to get 2011 tax forms 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. Where to get 2011 tax forms E-file and pay by credit or debit card or by direct transfer from your bank account. Where to get 2011 tax forms   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. Where to get 2011 tax forms You can do this by phone or over the Internet. Where to get 2011 tax forms You do not file Form 4868. Where to get 2011 tax forms See Pay online , under How To Pay, later in this chapter. Where to get 2011 tax forms Filing a paper Form 4868. Where to get 2011 tax forms   You can get an extension of time to file by filing a paper Form 4868. Where to get 2011 tax forms Mail it to the address shown in the form instructions. Where to get 2011 tax forms   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Where to get 2011 tax forms ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Where to get 2011 tax forms When to file. Where to get 2011 tax forms   You must request the automatic extension by the due date for your return. Where to get 2011 tax forms You can file your return any time before the 6-month extension period ends. Where to get 2011 tax forms When you file your return. Where to get 2011 tax forms   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Where to get 2011 tax forms 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. Where to get 2011 tax forms Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Where to get 2011 tax forms 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. Where to get 2011 tax forms S. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Where to get 2011 tax forms See Individuals Serving in Combat Zone , later, for special rules that apply to you. Where to get 2011 tax forms Married taxpayers. Where to get 2011 tax forms   If you file a joint return, only one spouse has to qualify for this automatic extension. Where to get 2011 tax forms If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Where to get 2011 tax forms How to get the extension. Where to get 2011 tax forms   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Where to get 2011 tax forms (See the situations listed under (2), earlier. Where to get 2011 tax forms ) Extensions beyond 2 months. Where to get 2011 tax forms   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. Where to get 2011 tax forms File Form 4868 and check the box on line 8. Where to get 2011 tax forms No further extension. Where to get 2011 tax forms   An extension of more than 6 months will generally not be granted. Where to get 2011 tax forms However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Where to get 2011 tax forms For more information, see When To File and Pay in Publication 54. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms Combat zone. Where to get 2011 tax forms   For purposes of the automatic extension, the term “combat zone” includes the following areas. Where to get 2011 tax forms The Arabian peninsula area, effective January 17, 1991. Where to get 2011 tax forms The Kosovo area, effective March 24, 1999. Where to get 2011 tax forms Afghanistan area, effective September 19, 2001. Where to get 2011 tax forms   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Where to get 2011 tax forms The publication also has information about other tax benefits available to military personnel serving in a combat zone. Where to get 2011 tax forms Extension period. Where to get 2011 tax forms   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. Where to get 2011 tax forms   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. Where to get 2011 tax forms For example, you have 3½ months (January 1 – April 15) to file your tax return. Where to get 2011 tax forms 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. Where to get 2011 tax forms See Extension of Deadlines in Publication 3 for more information. Where to get 2011 tax forms   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. Where to get 2011 tax forms 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. Where to get 2011 tax forms It also explains how to complete certain sections of the form. Where to get 2011 tax forms You may find Table 1-6 helpful when you prepare your paper return. Where to get 2011 tax forms Table 1-6. Where to get 2011 tax forms Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Where to get 2011 tax forms 2 — Get the forms, schedules, and publications you need. Where to get 2011 tax forms 3 — Fill in your return. Where to get 2011 tax forms 4 — Check your return to make sure it is correct. Where to get 2011 tax forms 5 — Sign and date your return. Where to get 2011 tax forms 6 — Attach all required forms and schedules. Where to get 2011 tax forms Electronic returns. Where to get 2011 tax forms   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Where to get 2011 tax forms Substitute tax forms. Where to get 2011 tax forms   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. Where to get 2011 tax forms Form W-2. Where to get 2011 tax forms   If you were an employee, you should receive Form W-2 from your employer. Where to get 2011 tax forms You will need the information from this form to prepare your return. Where to get 2011 tax forms See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Where to get 2011 tax forms   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Where to get 2011 tax forms If it is mailed, you should allow adequate time to receive it before contacting your employer. Where to get 2011 tax forms If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Where to get 2011 tax forms When you request IRS help, be prepared to provide the following information. Where to get 2011 tax forms Your name, address (including ZIP code), and phone number. Where to get 2011 tax forms Your SSN. Where to get 2011 tax forms Your dates of employment. Where to get 2011 tax forms Your employer's name, address (including ZIP code), and phone number. Where to get 2011 tax forms Form 1099. Where to get 2011 tax forms   If you received certain types of income, you may receive a Form 1099. Where to get 2011 tax forms 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). Where to get 2011 tax forms If it is mailed, you should allow adequate time to receive it before contacting the payer. Where to get 2011 tax forms 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. Where to get 2011 tax forms When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Where to get 2011 tax forms A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Where to get 2011 tax forms You must account for your income and expenses in a way that clearly shows your taxable income. Where to get 2011 tax forms The way you do this is called an accounting method. Where to get 2011 tax forms This section explains which accounting periods and methods you can use. Where to get 2011 tax forms Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Where to get 2011 tax forms If you do not use a calendar year, your accounting period is a fiscal year. Where to get 2011 tax forms A regular fiscal year is a 12-month period that ends on the last day of any month except December. Where to get 2011 tax forms A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Where to get 2011 tax forms You choose your accounting period (tax year) when you file your first income tax return. Where to get 2011 tax forms It cannot be longer than 12 months. Where to get 2011 tax forms More information. Where to get 2011 tax forms   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Where to get 2011 tax forms Accounting Methods Your accounting method is the way you account for your income and expenses. Where to get 2011 tax forms Most taxpayers use either the cash method or an accrual method. Where to get 2011 tax forms You choose a method when you file your first income tax return. Where to get 2011 tax forms If you want to change your accounting method after that, you generally must get IRS approval. Where to get 2011 tax forms Cash method. Where to get 2011 tax forms   If you use this method, report all items of income in the year in which you actually or constructively receive them. Where to get 2011 tax forms Generally, you deduct all expenses in the year you actually pay them. Where to get 2011 tax forms This is the method most individual taxpayers use. Where to get 2011 tax forms Constructive receipt. Where to get 2011 tax forms   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Where to get 2011 tax forms You do not need to have physical possession of it. Where to get 2011 tax forms 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). Where to get 2011 tax forms Garnisheed wages. Where to get 2011 tax forms   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. Where to get 2011 tax forms You must include these wages in income for the year you would have received them. Where to get 2011 tax forms Debts paid for you. Where to get 2011 tax forms   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. Where to get 2011 tax forms See Canceled Debts in chapter 12 for more information. Where to get 2011 tax forms Payment to third party. Where to get 2011 tax forms   If a third party is paid income from property you own, you have constructively received the income. Where to get 2011 tax forms It is the same as if you had actually received the income and paid it to the third party. Where to get 2011 tax forms Payment to an agent. Where to get 2011 tax forms   Income an agent receives for you is income you constructively received in the year the agent receives it. Where to get 2011 tax forms 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. Where to get 2011 tax forms Check received or available. Where to get 2011 tax forms   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Where to get 2011 tax forms A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms No constructive receipt. Where to get 2011 tax forms   There may be facts to show that you did not constructively receive income. Where to get 2011 tax forms Example. Where to get 2011 tax forms 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. Where to get 2011 tax forms Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Where to get 2011 tax forms Accrual method. Where to get 2011 tax forms   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Where to get 2011 tax forms You generally deduct your expenses when you incur them, rather than when you pay them. Where to get 2011 tax forms Income paid in advance. Where to get 2011 tax forms   An advance payment of income is generally included in gross income in the year you receive it. Where to get 2011 tax forms Your method of accounting does not matter as long as the income is available to you. Where to get 2011 tax forms An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Where to get 2011 tax forms   A limited deferral until the next tax year may be allowed for certain advance payments. Where to get 2011 tax forms See Publication 538 for specific information. Where to get 2011 tax forms Additional information. Where to get 2011 tax forms   For more information on accounting methods, including how to change your accounting method, see Publication 538. Where to get 2011 tax forms Social Security Number (SSN) You must enter your SSN on your return. Where to get 2011 tax forms If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Where to get 2011 tax forms If you are filing a joint return, include the SSNs in the same order as the names. Where to get 2011 tax forms Use this same order in submitting other forms and documents to the IRS. Where to get 2011 tax forms Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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. Where to get 2011 tax forms If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Where to get 2011 tax forms Name change. Where to get 2011 tax forms   If you changed your name because of marriage, divorce, etc. Where to get 2011 tax forms , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Where to get 2011 tax forms This prevents delays in processing your return and issuing refunds. Where to get 2011 tax forms It also safeguards your future social security benefits. Where to get 2011 tax forms Dependent's SSN. Where to get 2011 tax forms   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Where to get 2011 tax forms This requirement applies to all dependents (not just your children) claimed on your tax return. Where to get 2011 tax forms Exception. Where to get 2011 tax forms    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. Where to get 2011 tax forms The document must show that the child was born alive. Where to get 2011 tax forms No SSN. Where to get 2011 tax forms   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Where to get 2011 tax forms It usually takes about 2 weeks to get an SSN. Where to get 2011 tax forms If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Where to get 2011 tax forms   If you are a U. Where to get 2011 tax forms S. Where to get 2011 tax forms citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Where to get 2011 tax forms 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. Where to get 2011 tax forms   Form SS-5 is available at any SSA office, on the Internet at www. Where to get 2011 tax forms socialsecurity. Where to get 2011 tax forms gov, or by calling 1-800-772-1213. Where to get 2011 tax forms If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Where to get 2011 tax forms   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 . Where to get 2011 tax forms   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. Where to get 2011 tax forms Adoption taxpayer identification number (ATIN). Where to get 2011 tax forms   If you are in the process of adopting a child who is a U. Where to get 2011 tax forms S. Where to get 2011 tax forms 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. Where to get 2011 tax forms    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Where to get 2011 tax forms S. Where to get 2011 tax forms Adoptions, with the IRS to get an ATIN if all of the following are true. Where to get 2011 tax forms You have a child living with you who was placed in your home for legal adoption. Where to get 2011 tax forms 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. Where to get 2011 tax forms You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Where to get 2011 tax forms You are eligible to claim the child as a dependent on your tax return. Where to get 2011 tax forms After the adoption is final, you must apply for an SSN for the child. Where to get 2011 tax forms You cannot continue using the ATIN. Where to get 2011 tax forms   See Form W-7A for more information. Where to get 2011 tax forms Nonresident alien spouse. Where to get 2011 tax forms   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. Where to get 2011 tax forms If your spouse is not eligible for an SSN, see the following discussion on ITINs. Where to get 2011 tax forms Individual taxpayer identification number (ITIN). Where to get 2011 tax forms   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. Where to get 2011 tax forms This also applies to an alien spouse or dependent. Where to get 2011 tax forms To apply for an ITIN, file Form W-7 with the IRS. Where to get 2011 tax forms It usually takes about 6 to 10 weeks to get an ITIN. Where to get 2011 tax forms Enter the ITIN on your tax return wherever an SSN is requested. Where to get 2011 tax forms    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. Where to get 2011 tax forms See the Form W-7 instructions for how and where to file. Where to get 2011 tax forms 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. Where to get 2011 tax forms ITIN for tax use only. Where to get 2011 tax forms   An ITIN is for tax use only. Where to get 2011 tax forms 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. Where to get 2011 tax forms S. Where to get 2011 tax forms law. Where to get 2011 tax forms Penalty for not providing social security number. Where to get 2011 tax forms   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Where to get 2011 tax forms See the discussion on Penalties , later, for more information. Where to get 2011 tax forms SSN on correspondence. Where to get 2011 tax forms   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. Where to get 2011 tax forms Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Where to get 2011 tax forms Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Where to get 2011 tax forms If you want $3 to go to this fund, check the box. Where to get 2011 tax forms If you are filing a joint return, your spouse can also have $3 go to the fund. Where to get 2011 tax forms If you check a box, your tax or refund will not change. Where to get 2011 tax forms Computations The following information may be useful in making the return easier to complete. Where to get 2011 tax forms Rounding off dollars. Where to get 2011 tax forms   You can round off cents to whole dollars on your return and schedules. Where to get 2011 tax forms If you do round to whole dollars, you must round all amounts. Where to get 2011 tax forms To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Where to get 2011 tax forms For example, $1. Where to get 2011 tax forms 39 becomes $1 and $2. Where to get 2011 tax forms 50 becomes $3. Where to get 2011 tax forms   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. Where to get 2011 tax forms Example. Where to get 2011 tax forms You receive two Forms W-2: one showing wages of $5,000. Where to get 2011 tax forms 55 and one showing wages of $18,500. Where to get 2011 tax forms 73. Where to get 2011 tax forms On Form 1040, line 7, you would enter $23,501 ($5,000. Where to get 2011 tax forms 55 + $18,500. Where to get 2011 tax forms 73 = $23,501. Where to get 2011 tax forms 28), not $23,502 ($5,001 + $18,501). Where to get 2011 tax forms Equal amounts. Where to get 2011 tax forms   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Where to get 2011 tax forms Example. Where to get 2011 tax forms Line 1 is $500. Where to get 2011 tax forms Line 3 is $500. Where to get 2011 tax forms Line 5 asks you to enter the smaller of line 1 or 3. Where to get 2011 tax forms Enter $500 on line 5. Where to get 2011 tax forms Negative amounts. Where to get 2011 tax forms   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. Where to get 2011 tax forms To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Where to get 2011 tax forms 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. Where to get 2011 tax forms You may be able to file a paperless return using IRS e-file. Where to get 2011 tax forms There's nothing to attach or mail, not even your Forms W-2. Where to get 2011 tax forms See Does My Return Have To Be on Paper, earlier. Where to get 2011 tax forms Form W-2. Where to get 2011 tax forms   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Where to get 2011 tax forms You should have a Form W-2 from each employer. Where to get 2011 tax forms 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. Where to get 2011 tax forms Attach it to the front page of your paper return, not to any attachments. Where to get 2011 tax forms For more information, see Form W-2 in chapter 4. Where to get 2011 tax forms   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Where to get 2011 tax forms , 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. Where to get 2011 tax forms Form 1040EZ. Where to get 2011 tax forms   There are no additional schedules to file with Form 1040EZ. Where to get 2011 tax forms Form 1040A. Where to get 2011 tax forms   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. Where to get 2011 tax forms Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Where to get 2011 tax forms Do not attach items unless required to do so. Where to get 2011 tax forms Form 1040. Where to get 2011 tax forms   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. Where to get 2011 tax forms Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Where to get 2011 tax forms Do not attach items unless required to do so. Where to get 2011 tax forms 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. Where to get 2011 tax forms 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