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Www free1040taxreturn com Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. Www free1040taxreturn com These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. Www free1040taxreturn com Other adjustments to income are discussed elsewhere. Www free1040taxreturn com See Table V below. Www free1040taxreturn com Table V. Www free1040taxreturn com Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. Www free1040taxreturn com IF you are looking for more information about the deduction for. Www free1040taxreturn com . Www free1040taxreturn com . Www free1040taxreturn com THEN see. Www free1040taxreturn com . Www free1040taxreturn com . Www free1040taxreturn com Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. Www free1040taxreturn com Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Www free1040taxreturn com Moving expenses Publication 521, Moving Expenses. Www free1040taxreturn com Part of your self-employment tax Chapter 22. Www free1040taxreturn com Self-employed health insurance Chapter 21. Www free1040taxreturn com Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Www free1040taxreturn com Penalty on the early withdrawal of savings Chapter 7. Www free1040taxreturn com Contributions to an Archer MSA Publication 969. Www free1040taxreturn com Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. Www free1040taxreturn com Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. Www free1040taxreturn com Expenses from the rental of personal property Chapter 12. Www free1040taxreturn com Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. Www free1040taxreturn com Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. Www free1040taxreturn com S. Www free1040taxreturn com Citizens and Resident Aliens Abroad. Www free1040taxreturn com Jury duty pay given to your employer Chapter 12. Www free1040taxreturn com Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Www free1040taxreturn com Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. Www free1040taxreturn com Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. Www free1040taxreturn com Table of Contents 17. Www free1040taxreturn com   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. Www free1040taxreturn com   AlimonyIntroductionSpouse or former spouse. Www free1040taxreturn com Divorce or separation instrument. Www free1040taxreturn com Useful Items - You may want to see: General RulesMortgage payments. Www free1040taxreturn com Taxes and insurance. Www free1040taxreturn com Other payments to a third party. Www free1040taxreturn com Instruments Executed After 1984Payments to a third party. Www free1040taxreturn com Exception. Www free1040taxreturn com Substitute payments. Www free1040taxreturn com Specifically designated as child support. Www free1040taxreturn com Contingency relating to your child. Www free1040taxreturn com Clearly associated with a contingency. Www free1040taxreturn com How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. Www free1040taxreturn com   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications
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Www free1040taxreturn com 1. Www free1040taxreturn com   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. Www free1040taxreturn com 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. Www free1040taxreturn com   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. Www free1040taxreturn com See Publication 501 for more information. Www free1040taxreturn com Additional Medicare Tax. Www free1040taxreturn com  Beginning in 2013, a 0. Www free1040taxreturn com 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. Www free1040taxreturn com For more information, see the Instructions for Form 1040, line 60, and Form 8959. Www free1040taxreturn com Net Investment Income Tax. Www free1040taxreturn com  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Www free1040taxreturn com NIIT is a 3. Www free1040taxreturn com 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Www free1040taxreturn com For more information, see the Instructions for Form 1040, line 60, and Form 8960. Www free1040taxreturn com Refundable credit for prior year minimum tax. Www free1040taxreturn com  The refundable portion of the credit for prior year minimum tax is no longer available. Www free1040taxreturn com Who must file. Www free1040taxreturn com  Generally, the amount of income you can receive before you must file a return has been increased. Www free1040taxreturn com See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Www free1040taxreturn com Reminders File online. Www free1040taxreturn com  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Www free1040taxreturn com Create your own personal identification number (PIN) and file a completely paperless tax return. Www free1040taxreturn com For more information, see Does My Return Have To Be on Paper , later. Www free1040taxreturn com Change of address. Www free1040taxreturn com  If you change your address, you should notify the IRS. Www free1040taxreturn com You can use Form 8822 to notify the IRS of the change. Www free1040taxreturn com See Change of Address , later, under What Happens After I File. Www free1040taxreturn com Enter your social security number. Www free1040taxreturn com  You must enter your social security number (SSN) in the spaces provided on your tax return. Www free1040taxreturn com If you file a joint return, enter the SSNs in the same order as the names. Www free1040taxreturn com Direct deposit of refund. Www free1040taxreturn com  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. Www free1040taxreturn com See Direct Deposit under Refunds, later. Www free1040taxreturn com If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Www free1040taxreturn com Pay online or by phone. Www free1040taxreturn com  If you owe additional tax, you may be able to pay online or by phone. Www free1040taxreturn com See How To Pay , later. Www free1040taxreturn com Installment agreement. Www free1040taxreturn com  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Www free1040taxreturn com See Installment Agreement , later, under Amount You Owe. Www free1040taxreturn com You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Www free1040taxreturn com Automatic 6-month extension. Www free1040taxreturn com  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. Www free1040taxreturn com S. Www free1040taxreturn com Individual Income Tax Return. Www free1040taxreturn com See Automatic Extension , later. Www free1040taxreturn com Service in combat zone. Www free1040taxreturn com  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. Www free1040taxreturn com See Individuals Serving in Combat Zone , later, under When Do I Have To File. Www free1040taxreturn com Adoption taxpayer identification number. Www free1040taxreturn com  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). Www free1040taxreturn com For more information, see Social Security Number (SSN) , later. Www free1040taxreturn com Taxpayer identification number for aliens. Www free1040taxreturn com  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. Www free1040taxreturn com For more information, see Social Security Number (SSN) , later. Www free1040taxreturn com Frivolous tax submissions. Www free1040taxreturn com  The IRS has published a list of positions that are identified as frivolous. Www free1040taxreturn com The penalty for filing a frivolous tax return is $5,000. Www free1040taxreturn com Also, the $5,000 penalty will apply to other specified frivolous submissions. Www free1040taxreturn com For more information, see Civil Penalties , later. Www free1040taxreturn com Introduction This chapter discusses the following topics. Www free1040taxreturn com Whether you have to file a return. Www free1040taxreturn com Which form to use. Www free1040taxreturn com How to file electronically. Www free1040taxreturn com When, how, and where to file your return. Www free1040taxreturn com What happens if you pay too little or too much tax. Www free1040taxreturn com What records you should keep and how long you should keep them. Www free1040taxreturn com How you can change a return you have already filed. Www free1040taxreturn com 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. Www free1040taxreturn com Individuals in general. Www free1040taxreturn com (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Www free1040taxreturn com S. Www free1040taxreturn com citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Www free1040taxreturn com S. Www free1040taxreturn com possessions. Www free1040taxreturn com ) Dependents. Www free1040taxreturn com Certain children under age 19 or full-time students. Www free1040taxreturn com Self-employed persons. Www free1040taxreturn com Aliens. Www free1040taxreturn com The filing requirements for each category are explained in this chapter. Www free1040taxreturn com The filing requirements apply even if you do not owe tax. Www free1040taxreturn com Even if you do not have to file a return, it may be to your advantage to do so. Www free1040taxreturn com See Who Should File, later. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com Individuals—In General If you are a U. Www free1040taxreturn com S. Www free1040taxreturn com citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Www free1040taxreturn com To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Www free1040taxreturn com Even if no table shows that you must file, you may need to file to get money back. Www free1040taxreturn com (See Who Should File , later. Www free1040taxreturn com ) Gross income. Www free1040taxreturn com   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Www free1040taxreturn com 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). Www free1040taxreturn com 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). Www free1040taxreturn com 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. Www free1040taxreturn com   Common types of income are discussed in Part Two of this publication. Www free1040taxreturn com Community income. Www free1040taxreturn com   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. Www free1040taxreturn com This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Www free1040taxreturn com See Publication 555, Community Property, for more information. Www free1040taxreturn com Nevada, Washington, and California domestic partners. Www free1040taxreturn com   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. Www free1040taxreturn com See Publication 555. Www free1040taxreturn com Self-employed individuals. Www free1040taxreturn com   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. Www free1040taxreturn com See Self-Employed Persons , later, for more information about your filing requirements. Www free1040taxreturn com    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Www free1040taxreturn com Filing status. Www free1040taxreturn com   Your filing status depends on whether you are single or married and on your family situation. Www free1040taxreturn com Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Www free1040taxreturn com See chapter 2 for an explanation of each filing status. Www free1040taxreturn com Age. Www free1040taxreturn com   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. Www free1040taxreturn com See Table 1-1. Www free1040taxreturn com You are considered 65 on the day before your 65th birthday. Www free1040taxreturn com For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Www free1040taxreturn com Table 1-1. Www free1040taxreturn com 2013 Filing Requirements for Most Taxpayers IF your filing status is. Www free1040taxreturn com . Www free1040taxreturn com . Www free1040taxreturn com AND at the end of 2013 you  were. Www free1040taxreturn com . Www free1040taxreturn com . Www free1040taxreturn com * THEN file a return if  your gross income  was at least. Www free1040taxreturn com . Www free1040taxreturn com . Www free1040taxreturn com ** 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. Www free1040taxreturn com ** 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). Www free1040taxreturn com 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). Www free1040taxreturn com 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. Www free1040taxreturn com Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Www free1040taxreturn com Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Www free1040taxreturn com 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. Www free1040taxreturn com *** 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. Www free1040taxreturn com 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. Www free1040taxreturn com You are the surviving spouse, executor, administrator, or legal representative. Www free1040taxreturn com The decedent met the filing requirements at the date of death. Www free1040taxreturn com For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Www free1040taxreturn com U. Www free1040taxreturn com S. Www free1040taxreturn com 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. Www free1040taxreturn com For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Www free1040taxreturn com S. Www free1040taxreturn com Citizens and Resident Aliens Abroad. Www free1040taxreturn com It is available online and at most U. Www free1040taxreturn com S. Www free1040taxreturn com embassies and consulates. Www free1040taxreturn com See How To Get Tax Help in the back of this publication. Www free1040taxreturn com Residents of Puerto Rico If you are a U. Www free1040taxreturn com S. Www free1040taxreturn com citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Www free1040taxreturn com S. Www free1040taxreturn com income tax return for any year in which you meet the income requirements. Www free1040taxreturn com This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Www free1040taxreturn com If you are a bona fide resident of Puerto Rico for the entire year, your U. Www free1040taxreturn com S. Www free1040taxreturn com gross income does not include income from sources within Puerto Rico. Www free1040taxreturn com It does, however, include any income you received for your services as an employee of the United States or a U. Www free1040taxreturn com S. Www free1040taxreturn com agency. Www free1040taxreturn com If you receive income from Puerto Rican sources that is not subject to U. Www free1040taxreturn com S. Www free1040taxreturn com tax, you must reduce your standard deduction. Www free1040taxreturn com As a result, the amount of income you must have before you are required to file a U. Www free1040taxreturn com S. Www free1040taxreturn com income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Www free1040taxreturn com For more information, see Publication 570, Tax Guide for Individuals With Income From U. Www free1040taxreturn com S. Www free1040taxreturn com Possessions. Www free1040taxreturn com Individuals With Income From U. Www free1040taxreturn com S. Www free1040taxreturn com Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Www free1040taxreturn com S. Www free1040taxreturn com Virgin Islands, special rules may apply when determining whether you must file a U. Www free1040taxreturn com S. Www free1040taxreturn com federal income tax return. Www free1040taxreturn com In addition, you may have to file a return with the individual island government. Www free1040taxreturn com See Publication 570 for more information. Www free1040taxreturn com 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. Www free1040taxreturn com You also must file if your situation is described in Table 1-3. Www free1040taxreturn com Responsibility of parent. Www free1040taxreturn com   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com ” Child's earnings. Www free1040taxreturn com   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Www free1040taxreturn com This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Www free1040taxreturn com But if the child does not pay the tax due on this income, the parent is liable for the tax. Www free1040taxreturn com 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. Www free1040taxreturn com If this election is made, the child does not have to file a return. Www free1040taxreturn com See Parent's Election To Report Child's Interest and Dividends in chapter 31. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com 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). Www free1040taxreturn com 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. Www free1040taxreturn com 28 or more. Www free1040taxreturn com (See Table 1-3. Www free1040taxreturn com ) Use Schedule SE (Form 1040) to figure your self-employment tax. Www free1040taxreturn com Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Www free1040taxreturn com For more information about this tax, see Publication 334, Tax Guide for Small Business. Www free1040taxreturn com Employees of foreign governments or international organizations. Www free1040taxreturn com   If you are a U. Www free1040taxreturn com S. Www free1040taxreturn com 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. Www free1040taxreturn com Ministers. Www free1040taxreturn com   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. Www free1040taxreturn com This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Www free1040taxreturn com For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Www free1040taxreturn com Table 1-2. Www free1040taxreturn com 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Www free1040taxreturn com If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Www free1040taxreturn com (See Table 1-3 for other situations when you must file. Www free1040taxreturn com ) In this table, earned income includes salaries, wages, tips, and professional fees. Www free1040taxreturn com It also includes taxable scholarship and fellowship grants. Www free1040taxreturn com (See Scholarships and fellowships in chapter 12. Www free1040taxreturn com ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Www free1040taxreturn com It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Www free1040taxreturn com Gross income is the total of your earned and unearned income. Www free1040taxreturn com   Single dependents—Were you either age 65 or older or blind? □ No. Www free1040taxreturn com You must file a return if any of the following apply. Www free1040taxreturn com     • Your unearned income was more than $1,000. Www free1040taxreturn com     • Your earned income was more than $6,100. Www free1040taxreturn com     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Www free1040taxreturn com □ Yes. Www free1040taxreturn com You must file a return if any of the following apply. Www free1040taxreturn com     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Www free1040taxreturn com     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Www free1040taxreturn com     • 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). Www free1040taxreturn com Married dependents—Were you either age 65 or older or blind? □ No. Www free1040taxreturn com You must file a return if any of the following apply. Www free1040taxreturn com     • Your unearned income was more than $1,000. Www free1040taxreturn com     • Your earned income was more than $6,100. Www free1040taxreturn com     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Www free1040taxreturn com     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Www free1040taxreturn com □ Yes. Www free1040taxreturn com You must file a return if any of the following apply. Www free1040taxreturn com     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Www free1040taxreturn com     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Www free1040taxreturn com     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Www free1040taxreturn com     • 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). Www free1040taxreturn com Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Www free1040taxreturn com The rules used to determine your alien status are discussed in Publication 519, U. Www free1040taxreturn com S. Www free1040taxreturn com Tax Guide for Aliens. Www free1040taxreturn com Resident alien. Www free1040taxreturn com   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Www free1040taxreturn com S. Www free1040taxreturn com citizens. Www free1040taxreturn com Use the forms discussed in this publication. Www free1040taxreturn com Nonresident alien. Www free1040taxreturn com   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Www free1040taxreturn com S. Www free1040taxreturn com citizens and resident aliens. Www free1040taxreturn com See Publication 519 to find out if U. Www free1040taxreturn com S. Www free1040taxreturn com income tax laws apply to you and which forms you should file. Www free1040taxreturn com Dual-status taxpayer. Www free1040taxreturn com   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. Www free1040taxreturn com Different rules apply for each part of the year. Www free1040taxreturn com For information on dual-status taxpayers, see Publication 519. Www free1040taxreturn com Table 1-3. Www free1040taxreturn com Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Www free1040taxreturn com 1. Www free1040taxreturn com   You owe any special taxes, including any of the following. Www free1040taxreturn com   a. Www free1040taxreturn com Alternative minimum tax. Www free1040taxreturn com   b. Www free1040taxreturn com Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Www free1040taxreturn com But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Www free1040taxreturn com   c. Www free1040taxreturn com Household employment taxes. Www free1040taxreturn com But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Www free1040taxreturn com   d. Www free1040taxreturn com 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. Www free1040taxreturn com   e. Www free1040taxreturn com Recapture of first-time homebuyer credit. Www free1040taxreturn com   f. Www free1040taxreturn com 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. Www free1040taxreturn com   g. Www free1040taxreturn com Recapture taxes. Www free1040taxreturn com 2. Www free1040taxreturn com   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Www free1040taxreturn com 3. Www free1040taxreturn com   You had net earnings from self-employment of at least $400. Www free1040taxreturn com 4. Www free1040taxreturn com   You had wages of $108. Www free1040taxreturn com 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Www free1040taxreturn com 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. Www free1040taxreturn com You had federal income tax withheld or made estimated tax payments. Www free1040taxreturn com You qualify for the earned income credit. Www free1040taxreturn com See chapter 36 for more information. Www free1040taxreturn com You qualify for the additional child tax credit. Www free1040taxreturn com See chapter 34 for more information. Www free1040taxreturn com You qualify for the health coverage tax credit. Www free1040taxreturn com See chapter 37 for more information. Www free1040taxreturn com You qualify for the American opportunity credit. Www free1040taxreturn com See chapter 35 for more information. Www free1040taxreturn com You qualify for the credit for federal tax on fuels. Www free1040taxreturn com See chapter 37 for more information. Www free1040taxreturn com Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Www free1040taxreturn com (But also see Does My Return Have To Be on Paper , later. Www free1040taxreturn com ) See the discussion under Form 1040 for when you must use that form. Www free1040taxreturn com Form 1040EZ Form 1040EZ is the simplest form to use. Www free1040taxreturn com You can use Form 1040EZ if all of the following apply. Www free1040taxreturn com    Your filing status is single or married filing jointly. Www free1040taxreturn com If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Www free1040taxreturn com You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Www free1040taxreturn com If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Www free1040taxreturn com You do not claim any dependents. Www free1040taxreturn com Your taxable income is less than $100,000. Www free1040taxreturn com 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. Www free1040taxreturn com You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Www free1040taxreturn com You do not claim any credits other than the earned income credit. Www free1040taxreturn com You do not owe any household employment taxes on wages you paid to a household employee. Www free1040taxreturn com If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Www free1040taxreturn com You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Www free1040taxreturn com   You must meet all of these requirements to use Form 1040EZ. Www free1040taxreturn com If you do not, you must use Form 1040A or Form 1040. Www free1040taxreturn com Figuring tax. Www free1040taxreturn com   On Form 1040EZ, you can use only the tax table to figure your income tax. Www free1040taxreturn com You cannot use Form 1040EZ to report any other tax. Www free1040taxreturn com Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Www free1040taxreturn com You can use Form 1040A if all of the following apply. Www free1040taxreturn com    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. Www free1040taxreturn com 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. Www free1040taxreturn com You must use Form 1040. Www free1040taxreturn com Your taxable income is less than $100,000. Www free1040taxreturn com Your adjustments to income are for only the following items. Www free1040taxreturn com Educator expenses. Www free1040taxreturn com IRA deduction. Www free1040taxreturn com Student loan interest deduction. Www free1040taxreturn com Tuition and fees. Www free1040taxreturn com You do not itemize your deductions. Www free1040taxreturn com You claim only the following tax credits. Www free1040taxreturn com The credit for child and dependent care expenses. Www free1040taxreturn com (See chapter 32. Www free1040taxreturn com ) The credit for the elderly or the disabled. Www free1040taxreturn com (See chapter 33. Www free1040taxreturn com ) The education credits. Www free1040taxreturn com (See chapter 35. Www free1040taxreturn com ) The retirement savings contribution credit. Www free1040taxreturn com (See chapter 37. Www free1040taxreturn com ) The child tax credit. Www free1040taxreturn com (See chapter 34. Www free1040taxreturn com ) The earned income credit. Www free1040taxreturn com (See chapter 36. Www free1040taxreturn com ) The additional child tax credit. Www free1040taxreturn com (See chapter 34. Www free1040taxreturn com ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Www free1040taxreturn com (See Publication 525, Taxable and Nontaxable Income. Www free1040taxreturn com )   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. Www free1040taxreturn com   You must meet all these requirements to use Form 1040A. Www free1040taxreturn com If you do not, you must use Form 1040. Www free1040taxreturn com Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Www free1040taxreturn com You can use Form 1040 to report all types of income, deductions, and credits. Www free1040taxreturn com 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. Www free1040taxreturn com You must use Form 1040 if any of the following apply. Www free1040taxreturn com    Your taxable income is $100,000 or more. Www free1040taxreturn com You itemize your deductions on Schedule A. Www free1040taxreturn com 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. Www free1040taxreturn com You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Www free1040taxreturn com 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). Www free1040taxreturn com You received $20 or more in tips in any 1 month and did not report all of them to your employer. Www free1040taxreturn com (See chapter 6. Www free1040taxreturn com ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Www free1040taxreturn com You claim any credits other than the credits listed earlier under Form 1040A. Www free1040taxreturn com You owe the excise tax on insider stock compensation from an expatriated corporation. Www free1040taxreturn com Your Form W-2 shows an amount in box 12 with a code Z. Www free1040taxreturn com You had a qualified health savings account funding distribution from your IRA. Www free1040taxreturn com You are an employee and your employer did not withhold social security and Medicare tax. Www free1040taxreturn com You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Www free1040taxreturn com You are a debtor in a bankruptcy case filed after October 16, 2005. Www free1040taxreturn com You must repay the first-time homebuyer credit. Www free1040taxreturn com You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Www free1040taxreturn com Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Www free1040taxreturn com If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Www free1040taxreturn com See your tax return instructions for details. Www free1040taxreturn com If you do not qualify for Free File, then you should check out IRS. Www free1040taxreturn com gov for low-cost e-file options or Free File Fillable Forms. 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Www free1040taxreturn com gov, and Apply only to a federal tax return. Www free1040taxreturn com Electronic return signatures. Www free1040taxreturn com   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Www free1040taxreturn com If you are filing online, you must use a Self-Select PIN. Www free1040taxreturn com If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Www free1040taxreturn com Self-Select PIN. Www free1040taxreturn com   The Self-Select PIN method allows you to create your own PIN. Www free1040taxreturn com 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. Www free1040taxreturn com   A PIN is any combination of five digits you choose except five zeros. Www free1040taxreturn com If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Www free1040taxreturn com   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. Www free1040taxreturn com Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Www free1040taxreturn com AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Www free1040taxreturn com If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Www free1040taxreturn com Visit us at IRS. Www free1040taxreturn com gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Www free1040taxreturn com (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Www free1040taxreturn com The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Www free1040taxreturn com ) You will also be prompted to enter your date of birth. Www free1040taxreturn com Table 1-4. Www free1040taxreturn com Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Www free1040taxreturn com • Free File is available in English and Spanish. Www free1040taxreturn com • Free File is available online 24 hours a day, 7 days a week. Www free1040taxreturn com • Get your refund faster by e-filing using Direct Deposit. Www free1040taxreturn com • Sign electronically with a secure self-selected PIN and file a completely paperless return. Www free1040taxreturn com • Receive an acknowledgement that your return was received and accepted. Www free1040taxreturn com • 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. Www free1040taxreturn com You can also file a return early and pay the amount you owe by the due date of your return. Www free1040taxreturn com • Save time by preparing and e-filing federal and state returns together. Www free1040taxreturn com • IRS computers quickly and automatically check for errors or other missing information. Www free1040taxreturn com • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Www free1040taxreturn com You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Www free1040taxreturn com If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Www free1040taxreturn com This can be found at IRS. Www free1040taxreturn com gov. Www free1040taxreturn com Click on Request an Electronic Filing PIN. Www free1040taxreturn com Or you can call 1-866-704-7388. Www free1040taxreturn com Practitioner PIN. Www free1040taxreturn com   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Www free1040taxreturn com The practitioner can provide you with details. Www free1040taxreturn com Form 8453. Www free1040taxreturn com   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Www free1040taxreturn com For details, see Form 8453. Www free1040taxreturn com For more details, visit www. Www free1040taxreturn com irs. Www free1040taxreturn com gov/efile and click on “ Individuals. Www free1040taxreturn com ” Identity Protection PIN. Www free1040taxreturn com   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. Www free1040taxreturn com If the IRS has not given you this type of number, leave these spaces blank. Www free1040taxreturn com For more information, see the Instructions for Form 1040A or Form 1040. Www free1040taxreturn com Power of attorney. Www free1040taxreturn com   If an agent is signing your return for you, a power of attorney (POA) must be filed. Www free1040taxreturn com Attach the POA to Form 8453 and file it using that form's instructions. Www free1040taxreturn com See Signatures , later, for more information on POAs. Www free1040taxreturn com State returns. Www free1040taxreturn com   In most states, you can file an electronic state return simultaneously with your federal return. Www free1040taxreturn com For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Www free1040taxreturn com irs. Www free1040taxreturn com gov/efile. Www free1040taxreturn com Refunds. Www free1040taxreturn com   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. Www free1040taxreturn com With e-file, your refund will be issued faster than if you filed on paper. Www free1040taxreturn com   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. Www free1040taxreturn com See Offset against debts under Refunds, later. Www free1040taxreturn com Refund inquiries. Www free1040taxreturn com   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Www free1040taxreturn com See Refund Information , later. Www free1040taxreturn com Amount you owe. Www free1040taxreturn com   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Www free1040taxreturn com See How To Pay , later, for information on how to pay the amount you owe. Www free1040taxreturn com Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Www free1040taxreturn com A computer with Internet access and tax preparation software are all you need. Www free1040taxreturn com Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Www free1040taxreturn com IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Www free1040taxreturn com For information, visit www. Www free1040taxreturn com irs. Www free1040taxreturn com gov/efile. Www free1040taxreturn com Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Www free1040taxreturn com Others offer it for a fee. Www free1040taxreturn com Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Www free1040taxreturn com Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com To find a site near you, call 1-800-906-9887. Www free1040taxreturn com Or to find the nearest AARP TaxAide site, visit AARP's website at www. Www free1040taxreturn com aarp. Www free1040taxreturn com org/taxaide or call 1-888-227-7669. Www free1040taxreturn com For more information on these programs, go to IRS. Www free1040taxreturn com gov and enter keyword “VITA” in the search box. Www free1040taxreturn com Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Www free1040taxreturn com 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. Www free1040taxreturn com Note. Www free1040taxreturn com Tax professionals may charge a fee for IRS e-file. Www free1040taxreturn com Fees can vary depending on the professional and the specific services rendered. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com Table 1-5. Www free1040taxreturn com When To File Your 2013 Return For U. Www free1040taxreturn com S. Www free1040taxreturn com citizens and residents who file returns on a calendar year. Www free1040taxreturn com   For Most Taxpayers For Certain Taxpayers Outside the U. Www free1040taxreturn com S. Www free1040taxreturn com 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. Www free1040taxreturn com When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Www free1040taxreturn com —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Www free1040taxreturn com Filing paper returns on time. Www free1040taxreturn com   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. Www free1040taxreturn com If you send your return by registered mail, the date of the registration is the postmark date. 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Www free1040taxreturn com   The following are designated private delivery services. Www free1040taxreturn com DHL Express (DHL): Same Day Service. Www free1040taxreturn com Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Www free1040taxreturn com United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Www free1040taxreturn com M. Www free1040taxreturn com , UPS Worldwide Express Plus, and UPS Worldwide Express. Www free1040taxreturn com Filing electronic returns on time. Www free1040taxreturn com   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. Www free1040taxreturn com An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Www free1040taxreturn com   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. Www free1040taxreturn com The date and time in your time zone controls whether your electronically filed return is timely. Www free1040taxreturn com Filing late. Www free1040taxreturn com   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Www free1040taxreturn com For more information, see Penalties , later. Www free1040taxreturn com Also see Interest under Amount You Owe. Www free1040taxreturn com   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. Www free1040taxreturn com Nonresident alien. Www free1040taxreturn com    If you are a nonresident alien and earn wages subject to U. Www free1040taxreturn com S. Www free1040taxreturn com income tax withholding, your 2013 U. Www free1040taxreturn com S. Www free1040taxreturn com 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. Www free1040taxreturn com   If you do not earn wages subject to U. Www free1040taxreturn com S. Www free1040taxreturn com 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. Www free1040taxreturn com See Publication 519 for more filing information. Www free1040taxreturn com Filing for a decedent. Www free1040taxreturn com   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. Www free1040taxreturn com See Publication 559. Www free1040taxreturn com Extensions of Time To File You may be able to get an extension of time to file your return. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com Example. Www free1040taxreturn com If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Www free1040taxreturn com If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Www free1040taxreturn com You may also be charged penalties, discussed later. Www free1040taxreturn com How to get the automatic extension. Www free1040taxreturn com   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Www free1040taxreturn com E-file options. Www free1040taxreturn com   There are two ways you can use e-file to get an extension of time to file. Www free1040taxreturn com Complete Form 4868, Application for Automatic Extension of Time To File U. Www free1040taxreturn com S. Www free1040taxreturn com Individual Income Tax Return, to use as a worksheet. Www free1040taxreturn com If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Www free1040taxreturn com If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Www free1040taxreturn com E-file using your personal computer or a tax professional. Www free1040taxreturn com    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Www free1040taxreturn com You will need to provide certain information from your tax return for 2012. Www free1040taxreturn com 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. Www free1040taxreturn com E-file and pay by credit or debit card or by direct transfer from your bank account. Www free1040taxreturn com   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. Www free1040taxreturn com You can do this by phone or over the Internet. Www free1040taxreturn com You do not file Form 4868. Www free1040taxreturn com See Pay online , under How To Pay, later in this chapter. Www free1040taxreturn com Filing a paper Form 4868. Www free1040taxreturn com   You can get an extension of time to file by filing a paper Form 4868. Www free1040taxreturn com Mail it to the address shown in the form instructions. Www free1040taxreturn com   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Www free1040taxreturn com ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Www free1040taxreturn com When to file. Www free1040taxreturn com   You must request the automatic extension by the due date for your return. Www free1040taxreturn com You can file your return any time before the 6-month extension period ends. Www free1040taxreturn com When you file your return. Www free1040taxreturn com   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Www free1040taxreturn com 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. Www free1040taxreturn com Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Www free1040taxreturn com 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. Www free1040taxreturn com S. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Www free1040taxreturn com See Individuals Serving in Combat Zone , later, for special rules that apply to you. Www free1040taxreturn com Married taxpayers. Www free1040taxreturn com   If you file a joint return, only one spouse has to qualify for this automatic extension. Www free1040taxreturn com If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Www free1040taxreturn com How to get the extension. Www free1040taxreturn com   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Www free1040taxreturn com (See the situations listed under (2), earlier. Www free1040taxreturn com ) Extensions beyond 2 months. Www free1040taxreturn com   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. Www free1040taxreturn com File Form 4868 and check the box on line 8. Www free1040taxreturn com No further extension. Www free1040taxreturn com   An extension of more than 6 months will generally not be granted. Www free1040taxreturn com However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Www free1040taxreturn com For more information, see When To File and Pay in Publication 54. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com Combat zone. Www free1040taxreturn com   For purposes of the automatic extension, the term “combat zone” includes the following areas. Www free1040taxreturn com The Arabian peninsula area, effective January 17, 1991. Www free1040taxreturn com The Kosovo area, effective March 24, 1999. Www free1040taxreturn com Afghanistan area, effective September 19, 2001. Www free1040taxreturn com   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Www free1040taxreturn com The publication also has information about other tax benefits available to military personnel serving in a combat zone. Www free1040taxreturn com Extension period. Www free1040taxreturn com   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. Www free1040taxreturn com   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. Www free1040taxreturn com For example, you have 3½ months (January 1 – April 15) to file your tax return. Www free1040taxreturn com 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. Www free1040taxreturn com See Extension of Deadlines in Publication 3 for more information. Www free1040taxreturn com   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. Www free1040taxreturn com 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. Www free1040taxreturn com It also explains how to complete certain sections of the form. Www free1040taxreturn com You may find Table 1-6 helpful when you prepare your paper return. Www free1040taxreturn com Table 1-6. Www free1040taxreturn com Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Www free1040taxreturn com 2 — Get the forms, schedules, and publications you need. Www free1040taxreturn com 3 — Fill in your return. Www free1040taxreturn com 4 — Check your return to make sure it is correct. Www free1040taxreturn com 5 — Sign and date your return. Www free1040taxreturn com 6 — Attach all required forms and schedules. Www free1040taxreturn com Electronic returns. Www free1040taxreturn com   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Www free1040taxreturn com Substitute tax forms. Www free1040taxreturn com   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. Www free1040taxreturn com Form W-2. Www free1040taxreturn com   If you were an employee, you should receive Form W-2 from your employer. Www free1040taxreturn com You will need the information from this form to prepare your return. Www free1040taxreturn com See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Www free1040taxreturn com   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Www free1040taxreturn com If it is mailed, you should allow adequate time to receive it before contacting your employer. Www free1040taxreturn com If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Www free1040taxreturn com When you request IRS help, be prepared to provide the following information. Www free1040taxreturn com Your name, address (including ZIP code), and phone number. Www free1040taxreturn com Your SSN. Www free1040taxreturn com Your dates of employment. Www free1040taxreturn com Your employer's name, address (including ZIP code), and phone number. Www free1040taxreturn com Form 1099. Www free1040taxreturn com   If you received certain types of income, you may receive a Form 1099. Www free1040taxreturn com 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). Www free1040taxreturn com If it is mailed, you should allow adequate time to receive it before contacting the payer. Www free1040taxreturn com 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. Www free1040taxreturn com When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Www free1040taxreturn com A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Www free1040taxreturn com You must account for your income and expenses in a way that clearly shows your taxable income. Www free1040taxreturn com The way you do this is called an accounting method. Www free1040taxreturn com This section explains which accounting periods and methods you can use. Www free1040taxreturn com Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Www free1040taxreturn com If you do not use a calendar year, your accounting period is a fiscal year. Www free1040taxreturn com A regular fiscal year is a 12-month period that ends on the last day of any month except December. Www free1040taxreturn com A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Www free1040taxreturn com You choose your accounting period (tax year) when you file your first income tax return. Www free1040taxreturn com It cannot be longer than 12 months. Www free1040taxreturn com More information. Www free1040taxreturn com   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Www free1040taxreturn com Accounting Methods Your accounting method is the way you account for your income and expenses. Www free1040taxreturn com Most taxpayers use either the cash method or an accrual method. Www free1040taxreturn com You choose a method when you file your first income tax return. Www free1040taxreturn com If you want to change your accounting method after that, you generally must get IRS approval. Www free1040taxreturn com Cash method. Www free1040taxreturn com   If you use this method, report all items of income in the year in which you actually or constructively receive them. Www free1040taxreturn com Generally, you deduct all expenses in the year you actually pay them. Www free1040taxreturn com This is the method most individual taxpayers use. Www free1040taxreturn com Constructive receipt. Www free1040taxreturn com   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Www free1040taxreturn com You do not need to have physical possession of it. Www free1040taxreturn com 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). Www free1040taxreturn com Garnisheed wages. Www free1040taxreturn com   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. Www free1040taxreturn com You must include these wages in income for the year you would have received them. Www free1040taxreturn com Debts paid for you. Www free1040taxreturn com   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. Www free1040taxreturn com See Canceled Debts in chapter 12 for more information. Www free1040taxreturn com Payment to third party. Www free1040taxreturn com   If a third party is paid income from property you own, you have constructively received the income. Www free1040taxreturn com It is the same as if you had actually received the income and paid it to the third party. Www free1040taxreturn com Payment to an agent. Www free1040taxreturn com   Income an agent receives for you is income you constructively received in the year the agent receives it. Www free1040taxreturn com 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. Www free1040taxreturn com Check received or available. Www free1040taxreturn com   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Www free1040taxreturn com A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com No constructive receipt. Www free1040taxreturn com   There may be facts to show that you did not constructively receive income. Www free1040taxreturn com Example. Www free1040taxreturn com 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. Www free1040taxreturn com Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Www free1040taxreturn com Accrual method. Www free1040taxreturn com   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Www free1040taxreturn com You generally deduct your expenses when you incur them, rather than when you pay them. Www free1040taxreturn com Income paid in advance. Www free1040taxreturn com   An advance payment of income is generally included in gross income in the year you receive it. Www free1040taxreturn com Your method of accounting does not matter as long as the income is available to you. Www free1040taxreturn com An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Www free1040taxreturn com   A limited deferral until the next tax year may be allowed for certain advance payments. Www free1040taxreturn com See Publication 538 for specific information. Www free1040taxreturn com Additional information. Www free1040taxreturn com   For more information on accounting methods, including how to change your accounting method, see Publication 538. Www free1040taxreturn com Social Security Number (SSN) You must enter your SSN on your return. Www free1040taxreturn com If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Www free1040taxreturn com If you are filing a joint return, include the SSNs in the same order as the names. Www free1040taxreturn com Use this same order in submitting other forms and documents to the IRS. Www free1040taxreturn com Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Www free1040taxreturn com 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. Www free1040taxreturn com 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. Www free1040taxreturn com If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Www free1040taxreturn com Name change. Www free1040taxreturn com   If you changed your name because of marriage, divorce, etc. Www free1040taxreturn com , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Www free1040taxreturn com This prevents delays in processing your return and issuing refunds. Www free1040taxreturn com It also safeguards your future social security benefits. Www free1040taxreturn com Dependent's SSN. Www free1040taxreturn com   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Www free1040taxreturn com This requirement applies to all dependents (not just your children) claimed on your tax return. Www free1040taxreturn com Exception. Www free1040taxreturn com    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. Www free1040taxreturn com The document must show that the child was born alive. Www free1040taxreturn com No SSN. Www free1040taxreturn com   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Www free1040taxreturn com It usually takes about 2 weeks to get an SSN. Www free1040taxreturn com If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Www free1040taxreturn com   If you are a U. Www free1040taxreturn com S. Www free1040taxreturn com citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Www free1040taxreturn com 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. Www free1040taxreturn com   Form SS-5 is available at any SSA office, on the Internet at www. Www free1040taxreturn com socialsecurity. Www free1040taxreturn com gov, or by calling 1-800-772-1213. Www free1040taxreturn com If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Www free1040taxreturn com   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 . Www free1040taxreturn com   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. Www free1040taxreturn com Adoption taxpayer identification number (ATIN). Www free1040taxreturn com   If you are in the process of adopting a child who is a U. Www free1040taxreturn com S. Www free1040taxreturn com 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. Www free1040taxreturn com    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Www free1040taxreturn com S. Www free1040taxreturn com Adoptions, with the IRS to get an ATIN if all of the following are true. Www free1040taxreturn com You have a child living with you who was placed in your home for legal adoption. Www free1040taxreturn com 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. Www free1040taxreturn com You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Www free1040taxreturn com You are eligible to claim the child as a dependent on your tax return. Www free1040taxreturn com After the adoption is final, you must apply for an SSN for the child. Www free1040taxreturn com You cannot continue using the ATIN. Www free1040taxreturn com   See Form W-7A for more information. Www free1040taxreturn com Nonresident alien spouse. Www free1040taxreturn com   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. Www free1040taxreturn com If your spouse is not eligible for an SSN, see the following discussion on ITINs. Www free1040taxreturn com Individual taxpayer identification number (ITIN). Www free1040taxreturn com   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. Www free1040taxreturn com This also applies to an alien spouse or dependent. Www free1040taxreturn com To apply for an ITIN, file Form W-7 with the IRS. Www free1040taxreturn com It usually takes about 6 to 10 weeks to get an ITIN. Www free1040taxreturn com Enter the ITIN on your tax return wherever an SSN is requested. Www free1040taxreturn com    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. Www free1040taxreturn com See the Form W-7 instructions for how and where to file. Www free1040taxreturn com 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. Www free1040taxreturn com ITIN for tax use only. Www free1040taxreturn com   An ITIN is for tax use only. Www free1040taxreturn com 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. Www free1040taxreturn com S. Www free1040taxreturn com law. Www free1040taxreturn com Penalty for not providing social security number. Www free1040taxreturn com   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Www free1040taxreturn com See the discussion on Penalties , later, for more information. Www free1040taxreturn com SSN on correspondence. Www free1040taxreturn com   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. Www free1040taxreturn com Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Www free1040taxreturn com Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Www free1040taxreturn com If you want $3 to go to this fund, check the box. Www free1040taxreturn com If you are filing a joint return, your spouse can also have $3 go to the fund. Www free1040taxreturn com If you check a box, your tax or refund will not change. Www free1040taxreturn com Computations The following information may be useful in making the return easier to complete. Www free1040taxreturn com Rounding off dollars. Www free1040taxreturn com   You can round off cents to whole dollars on your return and schedules. Www free1040taxreturn com If you do round to whole dollars, you must round all amounts. Www free1040taxreturn com To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Www free1040taxreturn com For example, $1. Www free1040taxreturn com 39 becomes $1 and $2. Www free1040taxreturn com 50 becomes $3. Www free1040taxreturn com   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. Www free1040taxreturn com Example. Www free1040taxreturn com You receive two Forms W-2: one showing wages of $5,000. Www free1040taxreturn com 55 and one showing wages of $18,500. Www free1040taxreturn com 73. Www free1040taxreturn com On Form 1040, line 7, you would enter $23,501 ($5,000. Www free1040taxreturn com 55 + $18,500. Www free1040taxreturn com 73 = $23,501. Www free1040taxreturn com 28), not $23,502 ($5,001 + $18,501). Www free1040taxreturn com Equal amounts. Www free1040taxreturn com   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Www free1040taxreturn com Example. Www free1040taxreturn com Line 1 is $500. Www free1040taxreturn com Line 3 is $500. Www free1040taxreturn com Line 5 asks you to enter the smaller of line 1 or 3. Www free1040taxreturn com Enter $500 on line 5. Www free1040taxreturn com Negative amounts. Www free1040taxreturn com   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. Www free1040taxreturn com To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Www free1040taxreturn com 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. Www free1040taxreturn com You may be able to file a paperless return using IRS e-file. Www free1040taxreturn com There's nothing to attach or mail, not even your Forms W-2. Www free1040taxreturn com See Does My Return Have To Be on Paper, earlier. Www free1040taxreturn com Form W-2. Www free1040taxreturn com   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Www free1040taxreturn com You should have a Form W-2 from each employer. Www free1040taxreturn com 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. Www free1040taxreturn com Attach it to the front page of your paper return, not to any attachments. Www free1040taxreturn com For more information, see Form W-2 in chapter 4. Www free1040taxreturn com   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Www free1040taxreturn com , 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. Www free1040taxreturn com Form 1040EZ. Www free1040taxreturn com   There are no additional schedules to file with Form 1040EZ. Www free1040taxreturn com Form 1040A. Www free1040taxreturn com   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. Www free1040taxreturn com Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Www free1040taxreturn com Do not attach items unless required to do so. Www free1040taxreturn com Form 1040. Www free1040taxreturn com   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. Www free1040taxreturn com Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Www free1040taxreturn com Do not attach items unless required to do so. Www free1040taxreturn com 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. Www free1040taxreturn com 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