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

File 1040ez Online

Irs Form1040Taxact Online FreeForm 10402011 Tax Software DownloadHow To File Tax Extension ElectronicallyFederal Income Tax Forms 1040ezTurbotax 2011 SoftwareTaxact 2011 Free Federal Edition DownloadHow Do You Amend A Tax ReturnForm 10401040 Long FormFiling Taxes1040 Ez Tax Form 2012How To File Only State Taxes For FreeTax Software 2005 2006Tax Return 2012 FormHow To Ammend A Federal Tax ReturnIrs Free E File 2012How To Fill Out The 1040ezTaxact 1040ez2012 Federal Tax ReturnTax Return For College StudentsHow To File Back Tax1040ez Tax Form 20121040nr InstructionsIrs 1040ez Form OnlineHow Do You Fill Out A 1040xEarned Income Tax Credit CalculatorTax For Military Active Duty2013 Form 1040xFiling 2012 TaxesAmend My Tax ReturnFree Ohio Tax Form 1040ez1040x 2013Irs Gov 2012 Tax Forms2012 1040a FormWww 1040ezHow To File State Taxes For Free Online2005 Tax FormsIrs 1040ez File Online

File 1040ez Online

File 1040ez online 10. File 1040ez online   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. File 1040ez online Cash method. File 1040ez online Debt acquired from a decedent. File 1040ez online Liquidation. File 1040ez online Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. File 1040ez online Introduction You have a bad debt if you cannot collect money owed to you. File 1040ez online A bad debt is either a business bad debt or a nonbusiness bad debt. File 1040ez online This chapter discusses only business bad debts. File 1040ez online Generally, a business bad debt is one that comes from operating your trade or business. File 1040ez online You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. File 1040ez online All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. File 1040ez online For more information on nonbusiness bad debts, see Publication 550. File 1040ez online Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. File 1040ez online S. File 1040ez online Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. File 1040ez online Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. File 1040ez online A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. File 1040ez online Bad debts of a corporation (other than an S corporation) are always business bad debts. File 1040ez online Credit sales. File 1040ez online   Business bad debts are mainly the result of credit sales to customers. File 1040ez online Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. File 1040ez online After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. File 1040ez online   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. File 1040ez online If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. File 1040ez online    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. File 1040ez online This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. File 1040ez online Accrual method. File 1040ez online   If you use the accrual method of accounting, you generally report income as you earn it. File 1040ez online You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. File 1040ez online   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. File 1040ez online Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. File 1040ez online Cash method. File 1040ez online   If you use the cash method of accounting, you generally report income when you receive payment. File 1040ez online You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. File 1040ez online For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. File 1040ez online Debts from a former business. File 1040ez online   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. File 1040ez online If any of these receivables subsequently become worthless, the loss is still a business bad debt. File 1040ez online Debt acquired from a decedent. File 1040ez online   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. File 1040ez online The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. File 1040ez online Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. File 1040ez online Liquidation. File 1040ez online   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. File 1040ez online Types of Business Bad Debts Business bad debts may result from the following. File 1040ez online Loans to clients and suppliers. File 1040ez online   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. File 1040ez online Debts owed by political parties. File 1040ez online   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. File 1040ez online You use the accrual method of accounting. File 1040ez online The debt arose from the sale of goods or services in the ordinary course of your trade or business. File 1040ez online More than 30% of your receivables accrued in the year of the sale were from sales to political parties. File 1040ez online You made substantial and continuing efforts to collect on the debt. File 1040ez online Loan or capital contribution. File 1040ez online   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. File 1040ez online Debts of an insolvent partner. File 1040ez online   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. File 1040ez online If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. File 1040ez online Business loan guarantee. File 1040ez online   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. File 1040ez online You made the guarantee in the course of your trade or business. File 1040ez online You have a legal duty to pay the debt. File 1040ez online You made the guarantee before the debt became worthless. File 1040ez online You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. File 1040ez online You received reasonable consideration for making the guarantee. File 1040ez online You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. File 1040ez online Example. File 1040ez online Jane Zayne owns the Zayne Dress Company. File 1040ez online She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. File 1040ez online Elegant Fashions is one of Zayne's largest clients. File 1040ez online Elegant Fashions later defaulted on the loan. File 1040ez online As a result, Ms. File 1040ez online Zayne paid the remaining balance of the loan in full to the bank. File 1040ez online She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. File 1040ez online She was motivated by the desire to retain one of her better clients and keep a sales outlet. File 1040ez online Deductible in the year paid. File 1040ez online   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. File 1040ez online Rights against a borrower. File 1040ez online   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. File 1040ez online The debt is then owed to you. File 1040ez online If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. File 1040ez online Joint debtor. File 1040ez online   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. File 1040ez online Sale of mortgaged property. File 1040ez online   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. File 1040ez online When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. File 1040ez online This may occur when the debt is due or prior to that date. File 1040ez online To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. File 1040ez online It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. File 1040ez online Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. File 1040ez online Property received for debt. File 1040ez online   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. File 1040ez online You can deduct the remaining debt as a bad debt if and when it becomes worthless. File 1040ez online   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. File 1040ez online It is not a recovery of a bad debt. File 1040ez online For information on the sale of an asset, see Publication 544. File 1040ez online How To Claim a Business Bad Debt There are two methods to claim a business bad debt. File 1040ez online The specific charge-off method. File 1040ez online The nonaccrual-experience method. File 1040ez online Generally, you must use the specific charge-off method. File 1040ez online However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . File 1040ez online Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. File 1040ez online However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. File 1040ez online Partly worthless debts. File 1040ez online   You can deduct specific bad debts that become partly uncollectible during the tax year. File 1040ez online Your tax deduction is limited to the amount you charge off on your books during the year. File 1040ez online You do not have to charge off and deduct your partly worthless debts annually. File 1040ez online You can delay the charge off until a later year. File 1040ez online However, you cannot deduct any part of a debt after the year it becomes totally worthless. File 1040ez online Significantly modified debt. File 1040ez online   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. File 1040ez online For more information, see Regulations section 1. File 1040ez online 166-3(a)(3). File 1040ez online Deduction disallowed. File 1040ez online   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. File 1040ez online If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. File 1040ez online The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. File 1040ez online Totally worthless debts. File 1040ez online   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. File 1040ez online   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. File 1040ez online However, you may want to do so. File 1040ez online If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. File 1040ez online See Partly worthless debts, earlier. File 1040ez online Filing a claim for refund. File 1040ez online   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. File 1040ez online If the bad debt was totally worthless, you must file the claim by the later of the following dates. File 1040ez online 7 years from the date your original return was due (not including extensions). File 1040ez online 2 years from the date you paid the tax. File 1040ez online   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. File 1040ez online 3 years from the date you filed your original return. File 1040ez online 2 years from the date you paid the tax. File 1040ez online You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. File 1040ez online Such an impairment requires proof of existence. File 1040ez online   For details and more information about filing a claim, see Publication 556. File 1040ez online Use one of the following forms to file a claim. File 1040ez online For more information, see the instructions for the applicable form. File 1040ez online Table 10-1. File 1040ez online Forms Used To File a Claim IF you filed as a. File 1040ez online . File 1040ez online . File 1040ez online THEN file. File 1040ez online . File 1040ez online . File 1040ez online Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. File 1040ez online Under this method, you do not accrue service related income you expect to be uncollectible. File 1040ez online Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. File 1040ez online Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. File 1040ez online Service related income. File 1040ez online   You can use the nonaccrual-experience method only for amounts earned by performing services. File 1040ez online You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. File 1040ez online Gross receipts test. File 1040ez online   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. File 1040ez online If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. File 1040ez online   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. File 1040ez online For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. File 1040ez online Interest or penalty charged. File 1040ez online   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. File 1040ez online However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. File 1040ez online You otherwise accrue the full amount due as gross income at the time you provide the services. File 1040ez online You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. File 1040ez online Change in accounting method. File 1040ez online   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. File 1040ez online See Form 3115 and the Instructions for Form 3115 for more information. File 1040ez online Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. File 1040ez online The amount you include is limited to the amount you actually deducted. File 1040ez online However, you can exclude the amount deducted that did not reduce your tax. File 1040ez online Report the recovery as “Other income” on the appropriate business form or schedule. File 1040ez online See Recoveries in Publication 525 for more information. File 1040ez online Net operating loss (NOL) carryover. File 1040ez online   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. File 1040ez online A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. File 1040ez online For more information about NOLs, see Publication 536. File 1040ez online Also, see the Instructions for Form 1045, and the Instructions for Form 1139. File 1040ez online Prev  Up  Next   Home   More Online Publications
Español

Know the Facts

When you borrow money to buy a car or truck, the lender can take your vehicle back if you miss a payment or in some other way violate the contract. You should also be aware that the lender:

  • Can repossess with cause without advance notice;
  • Can insist you pay off the entire loan balance in order to get the repossessed vehicle back;
  • Can sell the vehicle at auction;
  • Might be able to sue you for the difference between the vehicle's auction price and what you owe
  • Cannot break into your home or physically threaten someone while taking the vehicle

If you know you're going to be late with a payment, talk to the lender to try to work things out. If you and the lender reach an agreement, be sure you get the agreement in writing. Contact your state or local consumer protection office to find out whether your state gives you any additional rights.

Beware of Car Title Loans

Chances are you have seen or heard an ad for a car title loan to help you make ends meet. In a title loan, a consumer in need of quick cash uses the car title as collateral for a short term loan. No job or postdated checks are required. Sounds simple enough, right? Wrong.

What the title lenders don't say in their ads is that you have to turn over your car title and keys when you get the loan. They'll loan you a small fraction of the car value at sky high interest rates- as much as 25% for one month (300% APR) !!! At the end of the month you are expected to pay the whole amount back, plus the interest.

If you can't pay the loan there are only two options. You could roll the loan over for another month, with more fees and interest. However, as the loan amount increases, it becomes almost impossible to repay the debt. The other option is for the lender to repossess your car. Unfortunately, there is no federal regulation of title loans now, but some states have put some rules in place to regulate the interest charged by these lenders.

The File 1040ez Online

File 1040ez online Publication 570 - Introductory Material Table of Contents Future developments. File 1040ez online What's New Reminders IntroductionOrdering forms and publications. File 1040ez online Tax questions. File 1040ez online Useful Items - You may want to see: Future developments. File 1040ez online For information about any additional changes to the 2013 tax law affecting Pub. File 1040ez online 570, please go to www. File 1040ez online irs. File 1040ez online gov/pub570. File 1040ez online What's New Maximum income subject to social security tax. File 1040ez online . File 1040ez online  For 2013, the maximum amount of self-employment income subject to social security is $113,700. File 1040ez online Optional methods to figure net earnings. File 1040ez online . File 1040ez online  For 2013, the maximum income for using the optional methods is $4,640. File 1040ez online Additional Medicare Tax. File 1040ez online  Beginning in 2013, you may be required to pay Additional Medicare Tax. File 1040ez online Also, you may need to report Additional Medicare Tax withheld by your employer. File 1040ez online For more information, see Additional Medicare Tax under Special Rules for Completing Your U. File 1040ez online S. File 1040ez online Tax Return in chapter 4. File 1040ez online Net Investment Income Tax. File 1040ez online  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. File 1040ez online 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. File 1040ez online Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. File 1040ez online Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. File 1040ez online The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File 1040ez online For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. File 1040ez online Reminders Individual taxpayer identification numbers (ITINs) for aliens. File 1040ez online  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. File 1040ez online For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. File 1040ez online Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). File 1040ez online If you already have an ITIN, enter it wherever your SSN is requested on your tax return. File 1040ez online Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. File 1040ez online The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. File 1040ez online Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. File 1040ez online Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. File 1040ez online irs. File 1040ez online gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. File 1040ez online An ITIN is for tax use only. File 1040ez online It does not entitle you to social security benefits or change your employment or immigration status under U. File 1040ez online S. File 1040ez online law. File 1040ez online Electronic filing. File 1040ez online . File 1040ez online  You can e-file Form 1040-SS. File 1040ez online For general information about  electronic filing, visit www. File 1040ez online irs. File 1040ez online gov/efile. File 1040ez online Earned income credit (EIC). File 1040ez online  Generally, if you are a bona fide resident of a U. File 1040ez online S. File 1040ez online possession, you cannot claim the EIC on your U. File 1040ez online S. File 1040ez online tax return. File 1040ez online However, certain U. File 1040ez online S. File 1040ez online possessions may allow bona fide residents to claim the EIC on their possession tax return. File 1040ez online To claim the EIC on your U. File 1040ez online S. File 1040ez online tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. File 1040ez online If you have a child, the child must have lived with you in the United States for more than half the year. File 1040ez online For this purpose, the United States includes only the 50 states and the District of Columbia. File 1040ez online Special rules apply to military personnel stationed outside the United States. File 1040ez online For more information on this credit, see Publication 596, Earned Income Credit. File 1040ez online Form 8938, Statement of Specified Foreign Financial Assets. File 1040ez online  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. File 1040ez online S. File 1040ez online income tax return with the IRS. File 1040ez online If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. File 1040ez online See Bona fide resident of a U. File 1040ez online S. File 1040ez online possession, in the Instructions for Form 8938 for more details. File 1040ez online For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. File 1040ez online irs. File 1040ez online gov/businesses/corporations/article/0,,id=236667,00. File 1040ez online html. File 1040ez online If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. File 1040ez online Change of address. File 1040ez online  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. File 1040ez online S. File 1040ez online possession tax administration, if appropriate. File 1040ez online Mail Form 8822 to the Internal Revenue Service Center or U. File 1040ez online S. File 1040ez online possession tax administration for your old address (addresses for the Service Centers are on the back of the form). File 1040ez online If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. File 1040ez online Photographs of missing children. File 1040ez online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 1040ez online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040ez online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 1040ez online Introduction This publication discusses how to treat income received from the following U. File 1040ez online S. File 1040ez online possessions on your tax return(s). File 1040ez online American Samoa. File 1040ez online The Commonwealth of Puerto Rico (Puerto Rico). File 1040ez online The Commonwealth of the Northern Mariana Islands (CNMI). File 1040ez online Guam. File 1040ez online The U. File 1040ez online S. File 1040ez online Virgin Islands (USVI). File 1040ez online Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. File 1040ez online Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. File 1040ez online Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. File 1040ez online Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. File 1040ez online You may have to file a U. File 1040ez online S. File 1040ez online tax return only, a possession tax return only, or both returns. File 1040ez online This generally depends on whether you are a bona fide resident of the possession. File 1040ez online In some cases, you may have to file a U. File 1040ez online S. File 1040ez online return, but will be able to exclude income earned in a possession from U. File 1040ez online S. File 1040ez online tax. File 1040ez online You can find illustrated examples of some of the additional forms required in chapter 5. File 1040ez online If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. File 1040ez online S. File 1040ez online income tax return, the information in chapter 4 will tell you how to file your U. File 1040ez online S. File 1040ez online tax return. File 1040ez online This information also applies if you have income from U. File 1040ez online S. File 1040ez online insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. File 1040ez online These other U. File 1040ez online S. File 1040ez online insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. File 1040ez online If you need information on U. File 1040ez online S. File 1040ez online taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. File 1040ez online S. File 1040ez online possession, write to the tax department of that possession. File 1040ez online Their addresses are provided in chapter 3 under the individual headings for each possession. File 1040ez online Comments and suggestions. File 1040ez online   We welcome your comments about this publication and your suggestions for future editions. File 1040ez online   You can send us comments from www. File 1040ez online irs. File 1040ez online gov/formspubs/. File 1040ez online Click on “More Information”and then on “Comment on Tax Forms and Publications. File 1040ez online ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. File 1040ez online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040ez online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 1040ez online Ordering forms and publications. File 1040ez online   Visit www. File 1040ez online irs. File 1040ez online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 1040ez online Internal Revenue Service 1201 N. File 1040ez online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040ez online   If you have a tax question, check the information available on IRS. File 1040ez online gov or call 1-800-829-1040. File 1040ez online We cannot answer tax questions sent to either of the above addresses. File 1040ez online You can get the necessary possession tax forms at the tax office for the appropriate possession. File 1040ez online The office addresses are given in chapter 3. File 1040ez online Useful Items - You may want to see: Publication 54 Tax Guide for U. File 1040ez online S. File 1040ez online Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. File 1040ez online S. File 1040ez online Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. File 1040ez online S. File 1040ez online Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. File 1040ez online S. File 1040ez online Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. File 1040ez online S. File 1040ez online Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. File 1040ez online S. File 1040ez online Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications