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1040 Com

2012 1040 EzIrs And Form 10401040x Turbotax OnlineFree Ez FormH & R Block Free Tax FilingFree State Tax FormFull Time StudentIrs Free File Tax ReturnHrblock Tax1040x Amended Return 2012How Do I File An Amended Tax Return For 2010Www Irs Gov EfileWhere Do I Send My 2012 Tax ReturnHow To File Your State Taxes Online For FreeFree Online Tax Filing For 2011Military Pay Scale2013 Tax ReturnFile 2011 Taxes Free OnlineTax Planning Us 1040I Didn T File 2011 TaxesFederal Income Tax Forms 2010Income Tax 1040 EzAmend Tax ReturnFile State Tax Returns FreeFile Taxes Online Free 2012Irs Income Tax Forms 2011Tax Act 2011 FreeFull Time Student Filing Taxes2012 Tax ReturnsH&r Block Tax CutAmend 2012 Tax Return FreeForm 1040x 2009Amended Tax Return FormsIrs Free FileFree Amended Tax ReturnAmend 2010 Tax Return2011taxesForm 1040x 20132005 Tax ReturnTax Form 1040x Instructions

1040 Com

1040 com Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040 com Tax questions. 1040 com Useful Items - You may want to see: What's New Who must file. 1040 com   In some cases, the amount of income you can receive before you must file a tax return has increased. 1040 com Table 1 shows the filing requirements for most taxpayers. 1040 com Exemption amount. 1040 com  The amount you can deduct for each exemption has increased. 1040 com It was $3,800 for 2012. 1040 com It is $3,900 for 2013. 1040 com Exemption phaseout. 1040 com  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. 1040 com For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. 1040 com See Phaseout of Exemptions , later. 1040 com Standard deduction increased. 1040 com   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. 1040 com The amount depends on your filing status. 1040 com You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. 1040 com Same-sex marriages. 1040 com . 1040 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. 1040 com See Same-sex marriage under Marital Status, later. 1040 com If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. 1040 com For details on filing amended returns, see Joint Return After Separate Returns . 1040 com Reminders Future developments. 1040 com  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. 1040 com irs. 1040 com gov/pub501. 1040 com Taxpayer identification number for aliens. 1040 com   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). 1040 com Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. 1040 com See Form W-7, Application for IRS Individual Taxpayer Identification Number. 1040 com Also, see Social Security Numbers for Dependents , later. 1040 com Photographs of missing children. 1040 com   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 com Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. 1040 com It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. 1040 com Who Must File explains who must file an income tax return. 1040 com If you have little or no gross income, reading this section will help you decide if you have to file a return. 1040 com Who Should File helps you decide if you should file a return, even if you are not required to do so. 1040 com Filing Status helps you determine which filing status to use. 1040 com Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. 1040 com It also helps determine your standard deduction and tax rate. 1040 com Exemptions, which reduce your taxable income, are discussed in Exemptions . 1040 com Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. 1040 com Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. 1040 com Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. 1040 com Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. 1040 com This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. 1040 com In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. 1040 com How To Get Tax Help explains how to get tax help from the IRS. 1040 com This publication is for U. 1040 com S. 1040 com citizens and resident aliens only. 1040 com If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. 1040 com S. 1040 com citizens. 1040 com The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. 1040 com S. 1040 com Tax Guide for Aliens. 1040 com Nonresident aliens. 1040 com    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. 1040 com S. 1040 com citizens. 1040 com See Publication 519. 1040 com Comments and suggestions. 1040 com    We welcome your comments about this publication and your suggestions for future editions. 1040 com   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 com   You can send your comments from www. 1040 com irs. 1040 com gov/formspubs. 1040 com Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040 com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 com Ordering forms and publications. 1040 com    Visit www. 1040 com irs. 1040 com gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 com Internal Revenue Service 1201 N. 1040 com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 com    If you have a tax question, check the information available on IRS. 1040 com gov or call 1-800-829-1040. 1040 com We cannot answer tax questions sent to either of the above addresses. 1040 com Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. 1040 com S. 1040 com Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications
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  • Advance Fee Loan Scam Falsely Uses Memphis Address
    The BBB of the Mid-South is warning consumers about an advance fee loan scam operating with a Memphis address. Dewitt Lending Center offers a personal loan with one stipulation -- the customer must pay an up-front fee in order to receive the loan.
  • BBB Warns Against Deceitful Online Payday Lenders
    Better Business Bureau is warning cash-strapped families to beware of some online payday lenders that claim they are not beholden to state or federal laws regarding licensing requirements, debt collection practices or caps on interest rates.
  • Consumer Alert: Another Advanced Fee Loan Scam with Western Michigan Address
    Who doesn't need a loan in these uncertain times, hence "advance" fee loan scams continually pop up. The Better Business Bureau of Western Michigan has been bombarded with phone calls, inquiries and complaints about a local address in Grand Rapids.
  • Extortion Scam Related to Delinquent Payday Loans
    The Internet Crime Complaint Center has received many complaints from victims of payday loan telephone collection scams. Callers claim the victim is delinquent in a payday loan and must repay the loan to avoid legal consequences. The callers purport to be representatives of the FBI, Federal Legislative Department, various law firms, or other legitimate-sounding agencies. Along with not paying follow the tips provided in the article.
  • New Loan Scam Directed at Homeowners
    The Federal Reserve has received inquiries and complaints from recipients of direct mail solicitations that suggest there is a "Community Reinvestment Act (CRA) program" that entitles certain homeowners to cash grants or equity disbursements. No such federal programs exist and these programs are not required by the CRA.
  • No Credit? Bad Credit? Beware of Loan Scams
    According to complaints filed with the Better Business Bureau, victims across the country have lost a total estimated quarter million dollars to advance fee loan scams this spring. Advance fee loan scams target individuals and small business owners who are desperate to get a loan and often take the victim for thousands of dollars.
  • Predatory Lenders Drive Borrowers into Debt With High-Cost Loans Secured by Cars
    Loans for car titles are the latest form of extremely expensive high risk credit targeting cash-strapped consumers. Title loans for up to half the value of the consumer's car cost ten times more than it would to get an auto loan to finance the purchase of the same car.

The 1040 Com

1040 com 30. 1040 com   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. 1040 com This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. 1040 com Figuring Your Tax Your income tax is based on your taxable income. 1040 com After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. 1040 com The result is your total tax. 1040 com Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. 1040 com This section provides a general outline of how to figure your tax. 1040 com You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. 1040 com If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. 1040 com Tax. 1040 com   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. 1040 com However, there are special methods if your income includes any of the following items. 1040 com A net capital gain. 1040 com (See chapter 16. 1040 com ) Qualified dividends taxed at the same rates as a net capital gain. 1040 com (See chapters 8 and 16. 1040 com ) Lump-sum distributions. 1040 com (See chapter 10. 1040 com ) Farming or fishing income. 1040 com (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. 1040 com ) Unearned income over $2,000 for certain children. 1040 com (See chapter 31. 1040 com ) Parents' election to report child's interest and dividends. 1040 com (See chapter 31. 1040 com ) Foreign earned income exclusion or the housing exclusion. 1040 com (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. 1040 com ) Credits. 1040 com   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. 1040 com Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. 1040 com The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. 1040 com CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. 1040 com See Payments , later. 1040 com   There are other credits that are not discussed in this publication. 1040 com These include the following credits. 1040 com General business credit, which is made up of several separate business-related credits. 1040 com These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. 1040 com Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. 1040 com See Form 8835, Part II. 1040 com Work opportunity credit. 1040 com See Form 5884. 1040 com Credit for employer social security and Medicare taxes paid on certain employee tips. 1040 com See Form 8846. 1040 com Other taxes. 1040 com   After you subtract your tax credits, determine whether there are any other taxes you must pay. 1040 com This chapter does not explain these other taxes. 1040 com You can find that information in other chapters of this publication and your form instructions. 1040 com See the following table for other taxes you may need to add to your income tax. 1040 com OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). 1040 com   There are other taxes that are not discussed in this publication. 1040 com These include the following items. 1040 com Self-employment tax. 1040 com You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). 1040 com Your net earnings from self-employment from other than church employee income were $400 or more. 1040 com The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. 1040 com If you received a Form 1099-MISC, see the Instructions for Recipient on the back. 1040 com Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. 1040 com You had church employee income of $108. 1040 com 28 or more. 1040 com Additional Medicare Tax. 1040 com Beginning in 2013, you may be subject to a 0. 1040 com 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. 1040 com For more information, see the Instructions for Form 1040, line 60 and Form 8959. 1040 com Net Investment Income Tax (NIIT). 1040 com Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040 com NIIT is a 3. 1040 com 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 1040 com For more information, see the Instructions for Form 1040, line 60 and Form 8960. 1040 com Recapture taxes. 1040 com You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. 1040 com For more information, see the instructions for Form 1040, line 60. 1040 com Section 72(m)(5) excess benefits tax. 1040 com If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. 1040 com See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. 1040 com Uncollected social security and Medicare tax on group-term life insurance. 1040 com If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. 1040 com The amount should be shown in box 12 of your Form W-2 with codes M and N. 1040 com Tax on golden parachute payments. 1040 com This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. 1040 com The amount should be shown in box 12 of your Form W-2 with code K. 1040 com See the instructions for Form 1040, line 60. 1040 com Tax on accumulation distribution of trusts. 1040 com This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. 1040 com See Form 4970 and its instructions. 1040 com Additional tax on HSAs or MSAs. 1040 com If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. 1040 com See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. 1040 com Additional tax on Coverdell ESAs. 1040 com This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. 1040 com See Publication 970, Tax Benefits for Education, and Form 5329. 1040 com Additional tax on qualified tuition programs. 1040 com This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. 1040 com See Publication 970 and Form 5329. 1040 com Excise tax on insider stock compensation from an expatriated corporation. 1040 com You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. 1040 com For more information, see the instructions for Form 1040, line 60. 1040 com Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. 1040 com This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. 1040 com For more information, see the instructions for Form 1040, line 60. 1040 com Interest on the tax due on installment income from the sale of certain residential lots and timeshares. 1040 com For more information, see the instructions for Form 1040, line 60. 1040 com Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. 1040 com For more information, see the instructions for Form 1040, line 60. 1040 com Repayment of first-time homebuyer credit. 1040 com For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 1040 com Also see the instructions for Form 1040, line 59b. 1040 com Payments. 1040 com   After you determine your total tax, figure the total payments you have already made for the year. 1040 com Include credits that are treated as payments. 1040 com This chapter does not explain these payments and credits. 1040 com You can find that information in other chapters of this publication and your form instructions. 1040 com See the following table for amounts you can include in your total payments. 1040 com PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. 1040 com This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. 1040 com It is claimed on Form 1040, line 70. 1040 com See Form 4136, Credit for Federal Tax Paid on Fuels. 1040 com Refund or balance due. 1040 com   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. 1040 com If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. 1040 com S. 1040 com savings bonds instead of receiving a paper check. 1040 com Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. 1040 com The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. 1040 com Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. 1040 com You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. 1040 com See Form 6251, Alternative Minimum Tax — Individuals. 1040 com Adjustments and tax preference items. 1040 com   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. 1040 com More information. 1040 com   For more information about the AMT, see the instructions for Form 6251. 1040 com Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. 1040 com If the IRS figures your tax and you paid too much, you will receive a refund. 1040 com If you did not pay enough, you will receive a bill for the balance. 1040 com To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. 1040 com The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. 1040 com When the IRS cannot figure your tax. 1040 com   The IRS cannot figure your tax for you if any of the following apply. 1040 com You want your refund directly deposited into your accounts. 1040 com You want any part of your refund applied to your 2014 estimated tax. 1040 com You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. 1040 com Your taxable income is $100,000 or more. 1040 com You itemize deductions. 1040 com You file any of the following forms. 1040 com Form 2555, Foreign Earned Income. 1040 com Form 2555-EZ, Foreign Earned Income Exclusion. 1040 com Form 4137, Social Security and Medicare Tax on Unreported Tip Income. 1040 com Form 4970, Tax on Accumulation Distribution of Trusts. 1040 com Form 4972, Tax on Lump-Sum Distributions. 1040 com Form 6198, At-Risk Limitations. 1040 com Form 6251, Alternative Minimum Tax—Individuals. 1040 com Form 8606, Nondeductible IRAs. 1040 com Form 8615, Tax for Certain Children Who Have Unearned Income. 1040 com Form 8814, Parents' Election To Report Child's Interest and Dividends. 1040 com Form 8839, Qualified Adoption Expenses. 1040 com Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 1040 com Form 8889, Health Savings Accounts (HSAs). 1040 com Form 8919, Uncollected Social Security and Medicare Tax on Wages. 1040 com Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. 1040 com Enter your social security number in the space provided. 1040 com If you are married, enter the social security numbers of you and your spouse even if you file separately. 1040 com Sign and date your return and enter your occupation(s). 1040 com If you are filing a joint return, both you and your spouse must sign it. 1040 com Enter your daytime phone number in the space provided. 1040 com This may help speed the processing of your return if we have a question that can be answered over the phone. 1040 com If you are filing a joint return, you may enter either your or your spouse's daytime phone number. 1040 com If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. 1040 com Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). 1040 com If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. 1040 com Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. 1040 com Attach a copy of each of your Forms W-2 to your paper return. 1040 com Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. 1040 com Mail your return to the Internal Revenue Service Center for the area where you live. 1040 com A list of Service Center addresses is in the instructions for your tax return. 1040 com Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. 1040 com Do not complete lines 9 through 12. 1040 com If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. 1040 com Payments. 1040 com   Enter any federal income tax withheld on line 7. 1040 com Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. 1040 com Earned income credit. 1040 com   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 1040 com Enter “EIC” in the space to the left of line 8a. 1040 com Enter the nontaxable combat pay you elect to include in earned income on line 8b. 1040 com   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. 1040 com For details, see the Form 1040EZ Instructions. 1040 com Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. 1040 com If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. 1040 com Do not complete line 28. 1040 com Complete lines 29 through 33 and 36 through 40 if they apply to you. 1040 com However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. 1040 com Also, enter any write-in information that applies to you in the space to the left of line 41. 1040 com Do not complete lines 34, 35, and 42 through 46. 1040 com Payments. 1040 com   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. 1040 com Enter any estimated tax payments you made on line 37. 1040 com Credit for child and dependent care expenses. 1040 com   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. 1040 com Enter the amount of the credit on line 29. 1040 com The IRS will not figure this credit. 1040 com Credit for the elderly or the disabled. 1040 com   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 1040 com Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. 1040 com On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 1040 com Complete Part II and Part III, lines 11 and 13, if they apply. 1040 com Earned income credit. 1040 com   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 1040 com Enter “EIC” to the left of the entry space for line 38a. 1040 com Enter the nontaxable combat pay you elect to include in earned income on line 38b. 1040 com    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 1040 com If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 1040 com   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 1040 com For details, see the Form 1040A Instructions. 1040 com Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. 1040 com Do not complete line 44. 1040 com If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. 1040 com Read lines 45 through 71. 1040 com Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. 1040 com Also, do not complete line 55 and lines 73 through 77. 1040 com Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. 1040 com Payments. 1040 com   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. 1040 com Enter any estimated tax payments you made on line 63. 1040 com Credit for child and dependent care expenses. 1040 com   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. 1040 com Enter the amount of the credit on line 48. 1040 com The IRS will not figure this credit. 1040 com Credit for the elderly or the disabled. 1040 com   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 1040 com Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. 1040 com On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 1040 com Complete Part II and Part III, lines 11 and 13, if they apply. 1040 com Earned income credit. 1040 com   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 1040 com Enter “EIC” on the dotted line next to Form 1040, line 64a. 1040 com Enter the nontaxable combat pay you elect to include in earned income on line 64b. 1040 com   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 1040 com If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 1040 com   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 1040 com For details, see the Form 1040 Instructions. 1040 com Prev  Up  Next   Home   More Online Publications