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Federal 1040ez 2013

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Federal 1040ez 2013

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