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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Federal 1040x

Irs Tax FormsH And R Block FreeMyfreetaxes.com/everettH And R Block File Online1040nr Ez FormHow To File Form 1040x2012 Federal And State Tax FormsEz Tax Form 20112011 Taxact Online1040a Tax FormHr Block Taxes OnlineMilitary DiscountsCan You Efile A 1040x2013 State Income Tax FormFree Online State And Federal Tax FilingTax Form 1040Form 1040 Ez 2013File Tax ExtensionAmend My Federal Tax ReturnTurbotax Online 2012Irs Tax Form 1040xNj 1040x 2011Free Online Tax Filing2012 Income Tax FormEarned Income Tax Credit CalculatorFile Taxes OnlineHow Much Does It Cost To Amend A Tax ReturnCan You File 2011 Taxes With 2012Where Can I File 2009 Taxes Online For FreeTaxes H&r Block Online1040ez Instruction Booklet2012 Free State Tax FilingFiling A 1040 EzEasy Tax FormFree Tax FilingHow To File Taxes If Unemployed2009 Turbo TaxDo College Students Have To File TaxesTax Addendum FormTax Form 1040 Ez

Federal 1040x

Federal 1040x 1. Federal 1040x   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Federal 1040x Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Federal 1040x S. Federal 1040x Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Federal 1040x S. Federal 1040x Individual Income Tax Return 2350 Application for Extension of Time To File U. Federal 1040x S. Federal 1040x Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Federal 1040x S. Federal 1040x Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Federal 1040x Filing Requirements If you are a U. Federal 1040x S. Federal 1040x citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Federal 1040x Your income, filing status, and age generally determine whether you must file an income tax return. Federal 1040x Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Federal 1040x Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Federal 1040x Gross income. Federal 1040x   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Federal 1040x   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Federal 1040x If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Federal 1040x Self-employed individuals. Federal 1040x   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Federal 1040x Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Federal 1040x 65 or older. Federal 1040x   You are considered to be age 65 on the day before your 65th birthday. Federal 1040x For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Federal 1040x Residents of U. Federal 1040x S. Federal 1040x possessions. Federal 1040x   If you are (or were) a bona fide resident of a U. Federal 1040x S. Federal 1040x possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Federal 1040x S. Federal 1040x Possession. Federal 1040x See the instructions for the form for more information. Federal 1040x When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Federal 1040x If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Federal 1040x In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Federal 1040x When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Federal 1040x — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Federal 1040x A tax return delivered by the U. Federal 1040x S. Federal 1040x mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Federal 1040x See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Federal 1040x Foreign wire transfers. Federal 1040x   If you have a U. Federal 1040x S. Federal 1040x bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Federal 1040x If you do not have a U. Federal 1040x S. Federal 1040x bank account, ask if your financial institution has a U. Federal 1040x S. Federal 1040x affiliate that can help you make same-day wire transfers. Federal 1040x   For more information, visit www. Federal 1040x eftps. Federal 1040x gov. Federal 1040x Extensions You can get an extension of time to file your return. Federal 1040x In some circumstances, you also can get an extension of time to file and pay any tax due. Federal 1040x However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Federal 1040x This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Federal 1040x If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Federal 1040x Automatic 2-month extension. Federal 1040x   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Federal 1040x S. Federal 1040x citizen or resident alien, and on the regular 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 1040x   If you use a calendar year, the regular due date of your return is April 15. Federal 1040x Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Federal 1040x Married taxpayers. Federal 1040x   If you file a joint return, either you or your spouse can qualify for the automatic extension. Federal 1040x If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Federal 1040x How to get the extension. Federal 1040x   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Federal 1040x Automatic 6-month extension. Federal 1040x   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Federal 1040x To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Federal 1040x For more information about filing electronically, see E-file options , later. Federal 1040x   The form must show your properly estimated tax liability based on the information available to you. Federal 1040x    You may not be eligible. Federal 1040x You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Federal 1040x E-file options. Federal 1040x    You can use e-file to get an extension of time to file. Federal 1040x You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Federal 1040x   First, complete Form 4868 to use as a worksheet. Federal 1040x If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Federal 1040x    Then, do one of the following. Federal 1040x E-file Form 4868. Federal 1040x You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Federal 1040x You will need to provide certain information from your tax return for 2012. Federal 1040x If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Federal 1040x If you e-file Form 4868, do not also send a paper Form 4868. Federal 1040x E-file and pay by credit or debit card. Federal 1040x You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Federal 1040x You can do this by phone or over the Internet. Federal 1040x If you do this, you do not file Form 4868. Federal 1040x For more information, see the instructions for your tax return. Federal 1040x When to file. Federal 1040x   Generally, you must request the 6-month extension by the regular due date of your return. Federal 1040x Previous 2-month extension. Federal 1040x   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Federal 1040x The 2-month period and the 6-month period start at the same time. Federal 1040x You have to request the additional 4 months by the new due date allowed by the 2-month extension. Federal 1040x   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Federal 1040x You must make an accurate estimate of your tax based on the information available to you. Federal 1040x If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Federal 1040x You will owe interest on the unpaid amount from the original due date of the return. Federal 1040x   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Federal 1040x Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Federal 1040x In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Federal 1040x Additional extension of time for taxpayers out of the country. Federal 1040x   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Federal 1040x   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Federal 1040x Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Federal 1040x   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Federal 1040x Extension of time to meet tests. Federal 1040x   You generally cannot get an extension of more than 6 months. Federal 1040x However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Federal 1040x   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Federal 1040x The tests, the exclusions, and the deduction are explained in chapter 4. Federal 1040x   You should request an extension if all three of the following apply. Federal 1040x You are a U. Federal 1040x S. Federal 1040x citizen or resident alien. Federal 1040x You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Federal 1040x Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Federal 1040x   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Federal 1040x However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Federal 1040x How to get an extension. Federal 1040x   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Federal 1040x Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Federal 1040x What if tests are not met. Federal 1040x   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Federal 1040x    You should make any request for an extension early, so that if it is denied you still can file your return on time. Federal 1040x Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Federal 1040x Return filed before test is met. Federal 1040x   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Federal 1040x S. Federal 1040x and foreign sources and pay the tax on that income. Federal 1040x If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Federal 1040x Foreign Currency You must express the amounts you report on your U. Federal 1040x S. Federal 1040x tax return in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Federal 1040x S. Federal 1040x dollars. Federal 1040x How you do this depends on your functional currency. Federal 1040x Your functional currency generally is the U. Federal 1040x S. Federal 1040x dollar unless you are required to use the currency of a foreign country. Federal 1040x You must make all federal income tax determinations in your functional currency. Federal 1040x The U. Federal 1040x S. Federal 1040x dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Federal 1040x A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Federal 1040x Even if you have a QBU, your functional currency is the dollar if any of the following apply. Federal 1040x You conduct the business in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x The principal place of business is located in the United States. Federal 1040x You choose to or are required to use the U. Federal 1040x S. Federal 1040x dollar as your functional currency. Federal 1040x The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Federal 1040x Make all income tax determinations in your functional currency. Federal 1040x If your functional currency is the U. Federal 1040x S. Federal 1040x dollar, you must immediately translate into U. Federal 1040x S. Federal 1040x dollars all items of income, expense, etc. Federal 1040x (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Federal 1040x Use the exchange rate prevailing when you receive, pay, or accrue the item. Federal 1040x If there is more than one exchange rate, use the one that most properly reflects your income. Federal 1040x You can generally get exchange rates from banks and U. Federal 1040x S. Federal 1040x Embassies. Federal 1040x If your functional currency is not the U. Federal 1040x S. Federal 1040x dollar, make all income tax determinations in your functional currency. Federal 1040x At the end of the year, translate the results, such as income or loss, into U. Federal 1040x S. Federal 1040x dollars to report on your income tax return. Federal 1040x Blocked Income You generally must report your foreign income in terms of U. Federal 1040x S. Federal 1040x dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x If, because of restrictions in a foreign country, your income is not readily convertible into U. Federal 1040x S. Federal 1040x dollars or into other money or property that is readily convertible into U. Federal 1040x S. Federal 1040x dollars, your income is “blocked” or “deferrable” income. Federal 1040x You can report this income in one of two ways: Report the income and pay your federal income tax with U. Federal 1040x S. Federal 1040x dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Federal 1040x If you choose to postpone the reporting of the income, you must file an information return with your tax return. Federal 1040x For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Federal 1040x Rul. Federal 1040x 74-351. Federal 1040x ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Federal 1040x You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Federal 1040x You must report your income on your information return using the foreign currency in which you received that income. Federal 1040x If you have blocked income from more than one foreign country, include a separate information return for each country. Federal 1040x Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Federal 1040x S. Federal 1040x dollars or into other money or property that is convertible into U. Federal 1040x S. Federal 1040x currency. Federal 1040x Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Federal 1040x If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Federal 1040x If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Federal 1040x If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Federal 1040x To apply for permission, file Form 3115, Application for Change in Accounting Method. Federal 1040x You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Federal 1040x See the instructions for Form 3115 for information on changing your accounting method. Federal 1040x Fulbright Grant All income must be reported in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x In most cases, the tax also must be paid in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Federal 1040x S. Federal 1040x tax that is based on the blocked income. Federal 1040x Paying U. Federal 1040x S. Federal 1040x tax in foreign currency. Federal 1040x   To qualify for this method of payment, you must prepare a statement that shows the following information. Federal 1040x You were a Fulbright grantee and were paid in nonconvertible foreign currency. Federal 1040x The total grant you received during the year and the amount you received in nonconvertible foreign currency. Federal 1040x At least 70% of the grant was paid in nonconvertible foreign currency. Federal 1040x The statement must be certified by the U. Federal 1040x S. Federal 1040x educational foundation or commission paying the grant or other person having control of grant payments to you. Federal 1040x   You should prepare at least two copies of this statement. Federal 1040x Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Federal 1040x Figuring actual tax. Federal 1040x   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Federal 1040x If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Federal 1040x   Adjusted gross income that is blocked income × Total U. Federal 1040x S. Federal 1040x tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Federal 1040x A copy of the certified statement discussed earlier. Federal 1040x A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Federal 1040x Figuring estimated tax on nonconvertible foreign currency. Federal 1040x   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Federal 1040x   Adjusted gross income that is blocked income × Total estimated U. Federal 1040x S. Federal 1040x tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Federal 1040x Deposit of foreign currency with disbursing officer. Federal 1040x   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Federal 1040x Estimated tax installments. Federal 1040x   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Federal 1040x See Estimated Tax , later. Federal 1040x Deposit receipt. Federal 1040x   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Federal 1040x The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Federal 1040x S. Federal 1040x dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Federal 1040x Keep the copy for your records. Federal 1040x Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Federal 1040x IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Federal 1040x IRS computers quickly and automatically check for errors or other missing information. Federal 1040x Even returns with a foreign address can be e-filed! How to e-file. Federal 1040x   There are three ways you can e-file. Federal 1040x Use your personal computer. Federal 1040x Use a volunteer. Federal 1040x Many programs offering free tax help can e-file your return. Federal 1040x Use a tax professional. Federal 1040x Most tax professionals can e-file your return. Federal 1040x These methods are explained in detail in the instructions for your tax return. Federal 1040x Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Federal 1040x You claim the foreign earned income exclusion. Federal 1040x You claim the foreign housing exclusion or deduction. Federal 1040x You live in a foreign country. Federal 1040x Instead, use one of the following special addresses. Federal 1040x If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Federal 1040x O. Federal 1040x Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Federal 1040x However, you should not file with the addresses listed above if you are a bona fide resident of the U. Federal 1040x S. Federal 1040x Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Federal 1040x Resident of U. Federal 1040x S. Federal 1040x Virgin Islands (USVI). Federal 1040x   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Federal 1040x S. Federal 1040x return. Federal 1040x However, you must file a return with the USVI. Federal 1040x    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Federal 1040x Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Federal 1040x   If you are a U. Federal 1040x S. Federal 1040x citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Federal 1040x File the original return with the United States and file a signed copy of the U. Federal 1040x S. Federal 1040x return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Federal 1040x   You must complete Form 8689, Allocation of Individual Income Tax to the U. Federal 1040x S. Federal 1040x Virgin Islands, and attach a copy to both your U. Federal 1040x S. Federal 1040x return and your USVI return. Federal 1040x You should file your U. Federal 1040x S. Federal 1040x return with the address listed under Where To File. Federal 1040x   See Publication 570, Tax Guide for Individuals With Income From U. Federal 1040x S. Federal 1040x Possessions, for information about filing Virgin Islands returns. Federal 1040x Resident of Guam. Federal 1040x   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Federal 1040x    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Federal 1040x O. Federal 1040x Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Federal 1040x S. Federal 1040x citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Federal 1040x Send your return to the address listed under Where To File. Federal 1040x   See Publication 570 for information about filing Guam returns. Federal 1040x Resident of the Commonwealth of the Northern Mariana Islands. Federal 1040x   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Federal 1040x    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Federal 1040x O. Federal 1040x Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Federal 1040x S. Federal 1040x citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Federal 1040x Send your return to the address listed under Where To File. Federal 1040x   See Publication 570 for information about filing Northern Mariana Islands returns. Federal 1040x Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Federal 1040x S. Federal 1040x citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Federal 1040x S. Federal 1040x resident. Federal 1040x This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Federal 1040x If you make this choice, the following two rules apply. Federal 1040x You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Federal 1040x You must file a joint income tax return for the year you make the choice. Federal 1040x This means that neither of you can claim under any tax treaty not to be a U. Federal 1040x S. Federal 1040x resident for a tax year for which the choice is in effect. Federal 1040x You can file joint or separate returns in years after the year in which you make the choice. Federal 1040x Example 1. Federal 1040x Pat Smith, a U. Federal 1040x S. Federal 1040x citizen, is married to Norman, a nonresident alien. Federal 1040x Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Federal 1040x Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Federal 1040x Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Federal 1040x Example 2. Federal 1040x When Bob and Sharon Williams got married, both were nonresident aliens. Federal 1040x In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Federal 1040x Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Federal 1040x Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Federal 1040x Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Federal 1040x If you do not choose to treat your nonresident alien spouse as a U. Federal 1040x S. Federal 1040x resident, you may be able to use head of household filing status. Federal 1040x To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Federal 1040x For more information, see Publication 501. Federal 1040x Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Federal 1040x S. Federal 1040x resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Federal 1040x To get an SSN for a nonresident alien spouse, apply at an office of the U. Federal 1040x S. Federal 1040x Social Security Administration (SSA) or U. Federal 1040x S. Federal 1040x consulate. Federal 1040x You must complete Form SS-5, Application for a Social Security Card, available at www. Federal 1040x socialsecurity. Federal 1040x gov or by calling 1-800-772-1213. Federal 1040x You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Federal 1040x If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Federal 1040x How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Federal 1040x It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Federal 1040x S. Federal 1040x citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Federal 1040x S. Federal 1040x residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Federal 1040x (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Federal 1040x ) You generally make this choice when you file your joint return. Federal 1040x However, you also can make the choice by filing a joint amended return on Form 1040X. Federal 1040x Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Federal 1040x If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Federal 1040x You generally must file the amended joint return within 3 years from the date you filed your original U. Federal 1040x S. Federal 1040x income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Federal 1040x Table 1–1. Federal 1040x Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Federal 1040x   • The revocation must be made by the due date for filing the tax return for that tax year. Federal 1040x   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Federal 1040x The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Federal 1040x     • The name and address of any person who is revoking the choice for a deceased spouse. Federal 1040x     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Federal 1040x   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Federal 1040x Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Federal 1040x   • If the surviving spouse is a U. Federal 1040x S. Federal 1040x citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Federal 1040x   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Federal 1040x Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Federal 1040x Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Federal 1040x Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Federal 1040x S. Federal 1040x citizen or resident alien at any time during the later tax year. Federal 1040x Example. Federal 1040x Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Federal 1040x They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Federal 1040x On January 10, 2012, Dick became a nonresident alien. Federal 1040x Judy had remained a nonresident alien. Federal 1040x Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Federal 1040x Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Federal 1040x For 2013, both are treated as nonresident aliens. Federal 1040x If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Federal 1040x Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Federal 1040x If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Federal 1040x Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Federal 1040x S. Federal 1040x citizen or resident abroad as for a taxpayer in the United States. Federal 1040x For current instructions on making estimated tax payments, see Form 1040-ES. Federal 1040x If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Federal 1040x Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Federal 1040x (The return must cover all 12 months. Federal 1040x ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Federal 1040x See Publication 505 for more information. Federal 1040x The first installment of estimated tax is due on April 15, 2014. Federal 1040x Foreign earned income exclusion. Federal 1040x   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Federal 1040x In addition, you can reduce your income by your estimated foreign housing deduction. Federal 1040x However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Federal 1040x If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Federal 1040x   For more information about figuring your estimated tax, see Publication 505. Federal 1040x Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Federal 1040x 1). Federal 1040x   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Federal 1040x 1. Federal 1040x Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Federal 1040x See the filing instructions at www. Federal 1040x bsaefiling. Federal 1040x fincen. Federal 1040x treas. Federal 1040x gov/main. Federal 1040x html. Federal 1040x   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Federal 1040x You do not need to file the report if the assets are with a U. Federal 1040x S. Federal 1040x military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Federal 1040x   More information about the filing of Form 114 can be found in the instructions for the form. Federal 1040x FinCEN Form 105. Federal 1040x   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Federal 1040x Certain recipients of currency or monetary instruments also must file Form 105. Federal 1040x   More information about the filing of Form 105 can be found in the instructions on the back of the form. Federal 1040x Form 8938. Federal 1040x   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Federal 1040x The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Federal 1040x Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Federal 1040x S. Federal 1040x person. Federal 1040x   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Federal 1040x   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Federal 1040x Prev  Up  Next   Home   More Online Publications
Español

Prevent and Report Identity Theft

Learn how to prevent and report identity theft.


Tips for Preventing Identity Theft

Identity thieves steal your personal information to commit fraud. They can damage your credit status and cost you time and money restoring your good name. To reduce your risk of becoming a victim, follow the tips below:

  • Don't carry your Social Security card in your wallet or write it on your checks. Only give out your SSN when absolutely necessary.
  • Protect your PIN. Never write a PIN on a credit/debit card or on a slip of paper kept in your wallet.
  • Watch out for "shoulder surfers". Use your free hand to shield the keypad when using pay phones and ATMs.
  • Collect mail promptly. Ask the post office to put your mail on hold when you are away from home for more than a day or two.
  • Pay attention to your billing cycles. If bills or financial statements are late, contact the sender.
  • Keep your receipts. Ask for carbons and incorrect charge slips as well. Promptly compare receipts with account statements. Watch for unauthorized transactions.
  • Tear up or shred unwanted receipts, credit offers, account statements, expired cards, etc., to prevent dumpster divers getting your personal information.
  • Store personal information in a safe place at home and at work. Don't leave it lying around.
  • Don't respond to unsolicited requests for personal information in the mail, over the phone or online.
  • Install firewalls and virus-detection software on your home computer.
  • Check your credit report once a year. Check it more frequently if you suspect someone has gotten access to your account information.

Back to Top

How to Report Identity Theft

Your wallet contains some of your most important personal items, from hard-earned money to credit cards and driver’s license. For an identity thief, your wallet offers a treasure trove of personal information. If you suspect or become a victim of identity theft, follow these steps:

  • Report it to your financial institution. Call the phone number on your account statement or on the back of your credit or debit card.
  • Report the fraud to your local police immediately. Keep a copy of the police report, which will make it easier to prove your case to creditors and retailers.
  • Contact the credit-reporting bureaus and ask them to flag your account with a fraud alert, which asks merchants not to grant new credit without your approval.

If your identity has been stolen, you can use an ID Theft affidavit to report the theft to most of the parties involved. All three credit bureaus and many major creditors have agreed to accept the affidavit. You can download the ID theft affidavit or request a copy by calling toll-free 1-877-ID-THEFT (438-4338). You can also file a complaint with the Federal Trade Commission.

Use this helpful infographic (PDF) to help you remember the steps to take if your wallet or identity have been stolen.

Back to Top

The Federal 1040x

Federal 1040x Index A Affiliated corporations, Aircraft used by affiliated corporations. Federal 1040x Agri-biodiesel, defined, Agri-biodiesel. Federal 1040x Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Federal 1040x Alaska, Transportation between the continental U. Federal 1040x S. Federal 1040x and Alaska or Hawaii. Federal 1040x , Transportation within Alaska or Hawaii. Federal 1040x , Alaska and Hawaii. Federal 1040x Baggage, Excess baggage. Federal 1040x Bonus tickets, Bonus tickets. Federal 1040x Credits or refunds, Credits or refunds. Federal 1040x Exemptions, Exemptions. Federal 1040x Export, Exportation. Federal 1040x Fixed-wing aircraft, Fixed-wing aircraft uses. Federal 1040x Hawaii, Transportation between the continental U. Federal 1040x S. Federal 1040x and Alaska or Hawaii. Federal 1040x , Transportation within Alaska or Hawaii. Federal 1040x , Alaska and Hawaii. Federal 1040x Helicopters, Certain helicopter uses. Federal 1040x , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Federal 1040x Package tours, Package tours. Federal 1040x Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Federal 1040x , Liability for tax. Federal 1040x Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Federal 1040x Travel agency, Liability for tax. Federal 1040x Uninterrupted international, Uninterrupted international air transportation. Federal 1040x Aircraft, Fixed-wing aircraft uses. Federal 1040x Affiliated corporations, Aircraft used by affiliated corporations. Federal 1040x Small planes, Small aircraft. Federal 1040x Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Federal 1040x 15). Federal 1040x Alaska Air transportation taxes, Transportation between the continental U. Federal 1040x S. Federal 1040x and Alaska or Hawaii. Federal 1040x Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Federal 1040x Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Federal 1040x Alternative fuel, defined, Other fuels. Federal 1040x American Red Cross, International organizations and the American Red Cross. Federal 1040x Answering service, Answering services. Federal 1040x Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Federal 1040x Approved terminal, defined, Approved terminal or refinery. Federal 1040x Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Federal 1040x B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Federal 1040x Blended taxable fuel, defined, Blended taxable fuel. Federal 1040x Blender, defined, Blender. Federal 1040x Blocked pump, Blocked pump. Federal 1040x Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Federal 1040x 11). Federal 1040x , Qualified blood collector organizations. Federal 1040x Boats, In a boat engaged in commercial fishing (No. Federal 1040x 4). Federal 1040x Bonus tickets, Bonus tickets. Federal 1040x Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Federal 1040x Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Federal 1040x Buses, In certain intercity and local buses (No. Federal 1040x 5). Federal 1040x , In a qualified local bus (No. Federal 1040x 6). Federal 1040x , In a school bus (No. Federal 1040x 7). Federal 1040x Tire tax, Qualifying intercity or local bus. Federal 1040x C Cellulosic biofuel, Cellulosic biofuel. Federal 1040x Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Federal 1040x Exemptions, Exemption from tax. Federal 1040x Producer, Coal Production, Coal production. Federal 1040x Selling price, Determining tonnage or selling price. Federal 1040x Tax rates, Tax rates. Federal 1040x Coin-operated telephones, Coin-operated telephones. Federal 1040x Comments, Comments and suggestions. Federal 1040x Commercial aviation, In commercial aviation (other than foreign trade). Federal 1040x Commercial fishing, In a boat engaged in commercial fishing (No. Federal 1040x 4). Federal 1040x Commercial waterway transportation, Commercial waterway transportation. Federal 1040x Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Federal 1040x Local telephone service, Local telephone service. Federal 1040x Local-only service, Local-only service. Federal 1040x Private communication service, Private communication service. Federal 1040x Teletypewriter exchange service, Teletypewriter exchange service. Federal 1040x Credit card purchases Aviation gasoline, Credit card purchases. Federal 1040x Gasoline, Credit card purchases. Federal 1040x Kerosene for use in aviation, Credit card purchases. Federal 1040x Undyed diesel fuel, Credit Card Purchases. Federal 1040x Undyed kerosene, Credit Card Purchases. Federal 1040x Credit or refund Gas guzzler tax, Credit or refund. Federal 1040x Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Federal 1040x Retail tax, Credits or refunds. Federal 1040x Tire tax, Credit or refund. Federal 1040x Vaccines, Credit or refund. Federal 1040x Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Federal 1040x Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Federal 1040x Enterer, defined, Enterer. Federal 1040x Entry, defined, Entry. Federal 1040x Environmental taxes Credit or refund, Credits or refunds. Federal 1040x Exceptions, Exceptions. Federal 1040x Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Federal 1040x Exempt communication services American Red Cross, International organizations and the American Red Cross. Federal 1040x Answering service, Answering services. Federal 1040x Coin-operated telephones, Coin-operated telephones. Federal 1040x Installation charges, Installation charges. Federal 1040x International organizations, International organizations and the American Red Cross. Federal 1040x Mobile radio telephone service, Mobile radio telephone service. Federal 1040x News services, News services. Federal 1040x Nonprofit educational organizations, Nonprofit educational organizations. Federal 1040x Nonprofit hospitals, Nonprofit hospitals. Federal 1040x Private communication service, Private communication service. Federal 1040x Qualified blood collector organizations, Qualified blood collector organizations. Federal 1040x Radio broadcasts, News services. Federal 1040x Security systems, Telephone-operated security systems. Federal 1040x Exempt sales, heavy trucks, Sales exempt from tax. Federal 1040x Exemptions Air transportation taxes, Exemptions. Federal 1040x Bonus tickets, Bonus tickets. Federal 1040x Coal, Exemption from tax. Federal 1040x Communications taxes, Exemptions Federal government, Federal, state, and local government. Federal 1040x Fixed-wing aircraft, Fixed-wing aircraft uses. Federal 1040x For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Federal 1040x Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Federal 1040x Military personnel, Military personnel on international trips. Federal 1040x Nonprofit educational organizations, Federal, state, and local government. Federal 1040x , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Federal 1040x , Exemptions Taxable tires, Tires exempt from tax. Federal 1040x Vessel supplies, Exemptions Export, Export (No. Federal 1040x 3). Federal 1040x Exported taxable fuel, Exported taxable fuel. Federal 1040x F Farming, On a farm for farming purposes (No. Federal 1040x 1). Federal 1040x Federal government, Federal, state, and local government. Federal 1040x Fishing, In a boat engaged in commercial fishing (No. Federal 1040x 4). Federal 1040x Fishing rods and fishing poles. Federal 1040x , Fishing rods and fishing poles. Federal 1040x Fishing tackle boxes, Fishing tackle boxes. Federal 1040x Fixed-wing aircraft, Fixed-wing aircraft uses. Federal 1040x Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Federal 1040x 9). Federal 1040x Form 1363, Exportation. Federal 1040x 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Federal 1040x , Attachments to Form 720. Federal 1040x 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Federal 1040x 720, Claiming A Refund, Form 6197. Federal 1040x , Filing Form 720 720X, Form 720X. Federal 1040x 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Federal 1040x Due dates, Due dates. Federal 1040x Final return, Final return. Federal 1040x Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Federal 1040x Gas guzzler tax Automobiles, Automobiles. Federal 1040x Credit or refund, Credit or refund. Federal 1040x Limousines, Automobiles. Federal 1040x Vehicles not subject to tax, Vehicles not subject to tax. Federal 1040x Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Federal 1040x H Hawaii, air transportation taxes, Transportation between the continental U. Federal 1040x S. Federal 1040x and Alaska or Hawaii. Federal 1040x Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Federal 1040x Further manufacture, Further manufacture. Federal 1040x Installment sales, Installment sales. Federal 1040x Parts or accessories, Parts or accessories. Federal 1040x Presumptive retail sales price, Presumptive retail sales price. Federal 1040x Related persons, Related person. Federal 1040x Separate purchases, Separate purchase. Federal 1040x Tax base, Determination of tax base. Federal 1040x Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Federal 1040x Help (see Tax help) Highway vehicle, Highway vehicle. Federal 1040x , In a highway vehicle owned by the United States that is not used on a highway (No. Federal 1040x 12). Federal 1040x Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Federal 1040x I Identifying number, Taxpayer identification number. Federal 1040x Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Federal 1040x 5). Federal 1040x Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Federal 1040x Local-only service, Local-only service. Federal 1040x M Manufacturer, defined, Manufacturer. Federal 1040x Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Federal 1040x Lease payments, Partial payments. Federal 1040x Partial payments, Partial payments. Federal 1040x Registration, Registration requirements. Federal 1040x Related person, Related person. Federal 1040x Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Federal 1040x Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Federal 1040x Military aircraft, In military aircraft (No. Federal 1040x 16). Federal 1040x Mobile radio telephone service, Mobile radio telephone service. Federal 1040x N News services, News services. Federal 1040x Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Federal 1040x 13). Federal 1040x Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Federal 1040x Nonprofit educational organizations, Nonprofit educational organizations. Federal 1040x , Federal, state, and local government. Federal 1040x Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Federal 1040x 2). Federal 1040x Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Federal 1040x Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Federal 1040x Dyed kerosene, Penalty. Federal 1040x Pipeline operator, defined, Pipeline operator. Federal 1040x Position holder, defined, Position holder. Federal 1040x Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Federal 1040x 6). Federal 1040x R Rack, defined, Rack. Federal 1040x Radio broadcasts, News services. Federal 1040x Records, Refiner, defined, Refiner. Federal 1040x Refinery, defined, Refinery. Federal 1040x Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Federal 1040x Registrant, Taxable fuel registrant. Federal 1040x Registrant, defined, Registrant. Federal 1040x Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Federal 1040x Sport fishing equipment, Related person. Federal 1040x Removal, defined, Removal. Federal 1040x Retail tax Credits or refunds, Credits or refunds. Federal 1040x Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Federal 1040x S Sale, defined, Sale. Federal 1040x Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Federal 1040x Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Federal 1040x Cost of transportation, Manufacturers taxes based on sale price. Federal 1040x Delivery costs, Manufacturers taxes based on sale price. Federal 1040x Discounts, Manufacturers taxes based on sale price. Federal 1040x Installation costs, Manufacturers taxes based on sale price. Federal 1040x Insurance costs, Manufacturers taxes based on sale price. Federal 1040x Local advertising charges, Manufacturers taxes based on sale price. Federal 1040x Manufacturers excise tax, Manufacturers taxes based on sale price. Federal 1040x Rebates, Manufacturers taxes based on sale price. Federal 1040x Retail dealer preparation costs, Manufacturers taxes based on sale price. Federal 1040x Warranty charges, Manufacturers taxes based on sale price. Federal 1040x School bus, In a school bus (No. Federal 1040x 7). Federal 1040x Second generation biofuel, Second generation biofuel. Federal 1040x Security systems, Telephone-operated security systems. Federal 1040x Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Federal 1040x Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Federal 1040x State and local governments, Federal, state, and local government. Federal 1040x State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Federal 1040x 14). Federal 1040x State or nonprofit educational organization use, Sales by registered ultimate vendors. Federal 1040x State use, Registered ultimate vendor (state use). Federal 1040x , State use. Federal 1040x State, defined, State. Federal 1040x Suggestions, Comments and suggestions. Federal 1040x T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Federal 1040x Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Federal 1040x Electric outboard motor, Electric outboard boat motors. Federal 1040x International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Federal 1040x Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Federal 1040x Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Federal 1040x Teletypewriter exchange service, Teletypewriter exchange service. Federal 1040x Terminal operator, defined, Terminal operator. Federal 1040x Terminal, defined, Terminal. Federal 1040x Throughputter, defined, Throughputter. Federal 1040x Tires Credit against heavy truck tax, Tire credit. Federal 1040x Credit or refund of tax, Credit or refund. Federal 1040x Train, Use in a train. Federal 1040x Train (Diesel-powered), Diesel-powered train. Federal 1040x Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Federal 1040x TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Federal 1040x , Two-party exchanges. Federal 1040x U Ultimate purchaser, Ultimate purchaser. Federal 1040x Uninterrupted international air transportation, Uninterrupted international air transportation. Federal 1040x , Military personnel on international trips. Federal 1040x Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Federal 1040x 8). Federal 1040x Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Federal 1040x Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Federal 1040x Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Federal 1040x Law enforcement, Vehicles not subject to tax. Federal 1040x Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Federal 1040x Vessel operator, defined, Vessel operator. Federal 1040x W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications