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File Online 1040ez

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File Online 1040ez

File online 1040ez 4. File online 1040ez   Filing U. File online 1040ez S. File online 1040ez Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. File online 1040ez S. File online 1040ez Tax ReturnU. File online 1040ez S. File online 1040ez Armed Forces. File online 1040ez Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. File online 1040ez S. File online 1040ez income tax return is required for your situation. File online 1040ez If a U. File online 1040ez S. File online 1040ez return is required, your next step is to see if you meet the filing requirements. File online 1040ez If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. File online 1040ez This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. File online 1040ez Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. File online 1040ez S. File online 1040ez income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. File online 1040ez If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. File online 1040ez S. File online 1040ez tax return, your filing requirement may be less than the amount in Table 4-1. File online 1040ez For details, see the information under Filing Requirement if Possession Income Is Excluded , later. File online 1040ez Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. File online 1040ez For more information, see the Form 1040 instructions. File online 1040ez Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. File online 1040ez S. File online 1040ez tax return, you must determine your adjusted filing requirement. File online 1040ez Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. File online 1040ez Personal exemption. File online 1040ez   When figuring your filing requirement, your personal exemption is allowed in full. File online 1040ez Do not reduce it for this purpose. File online 1040ez Do not include exemptions for your dependents. File online 1040ez Allowable standard deduction. File online 1040ez   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. File online 1040ez Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. File online 1040ez Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. File online 1040ez S. File online 1040ez income tax     Gross income from all sources (including excluded possession income)   Example. File online 1040ez Barbara Spruce, a U. File online 1040ez S. File online 1040ez citizen, is single, under 65, and a bona fide resident of American Samoa. File online 1040ez During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. File online 1040ez S. File online 1040ez income tax). File online 1040ez Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. File online 1040ez   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. File online 1040ez You must file a U. File online 1040ez S. File online 1040ez income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. File online 1040ez    1. File online 1040ez Enter the allowable standard deduction you figured earlier under Allowable standard deduction . File online 1040ez If your filing status is married filing separately, enter -0-   2. File online 1040ez Personal exemption. File online 1040ez If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. File online 1040ez Add lines 1 and 2. File online 1040ez You must file a U. File online 1040ez S. File online 1040ez income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. File online 1040ez 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. File online 1040ez . File online 1040ez . File online 1040ez AND at the end of 2013 you were*. File online 1040ez . File online 1040ez . File online 1040ez THEN file a return if your gross income** was at least. File online 1040ez . File online 1040ez . File online 1040ez single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File online 1040ez ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). File online 1040ez Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). File online 1040ez If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. File online 1040ez *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. File online 1040ez Example 1. File online 1040ez James and Joan Thompson, one over 65, are U. File online 1040ez S. File online 1040ez citizens and bona fide residents of Puerto Rico during the entire tax year. File online 1040ez They file a joint income tax return. File online 1040ez During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. File online 1040ez S. File online 1040ez income tax). File online 1040ez Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. File online 1040ez S. File online 1040ez income tax return because their gross income subject to U. File online 1040ez S. File online 1040ez tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). File online 1040ez Example 2. File online 1040ez Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. File online 1040ez S. File online 1040ez income tax return because her gross income subject to U. File online 1040ez S. File online 1040ez tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). File online 1040ez If you must file a U. File online 1040ez S. File online 1040ez income tax return, you may be able to file a paperless return using IRS e-file. File online 1040ez See your form instructions or visit our website at IRS. File online 1040ez gov. File online 1040ez When To File If you file on a calendar year basis, the due date for filing your U. File online 1040ez S. File online 1040ez income tax return is April 15 following the end of your tax year. File online 1040ez If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. File online 1040ez If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. File online 1040ez For your 2013 tax return, the due date is April 15, 2014. File online 1040ez If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. File online 1040ez If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. File online 1040ez See your form instructions for a list of designated private delivery services. File online 1040ez Extension of Time To File You can get an extension of time to file your U. File online 1040ez S. File online 1040ez income tax return. File online 1040ez Special rules apply for those living outside the United States. File online 1040ez Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. File online 1040ez Example. File online 1040ez If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. File online 1040ez Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. File online 1040ez If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. File online 1040ez You may also be charged penalties (see the Instructions for Form 4868). File online 1040ez How to get the automatic extension. File online 1040ez   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. File online 1040ez E-file Form 4868 using your personal computer or a tax professional. File online 1040ez E-file and pay by credit or debit card. File online 1040ez Your payment must be at least $1. File online 1040ez You may pay by phone or over the Internet. File online 1040ez Do not file Form 4868. File online 1040ez File a paper Form 4868. File online 1040ez If you are a fiscal year taxpayer, you must file a paper Form 4868. File online 1040ez See Form 4868 for information on getting an extension using these options. File online 1040ez When to file. File online 1040ez   You must request the automatic extension by the due date for your return. File online 1040ez You can file your return any time before the 6-month extension period ends. File online 1040ez When you file your return. File online 1040ez   Enter any payment you made related to the extension of time to file on Form 1040, line 68. File online 1040ez If you file Form 1040A, U. File online 1040ez S. File online 1040ez Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. File online 1040ez Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. File online 1040ez You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. File online 1040ez Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. File online 1040ez S. File online 1040ez citizen or resident, and On the due date of your return: You are living outside of 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. File online 1040ez However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. File online 1040ez If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. File online 1040ez For more information, see Publication 3, Armed Forces' Tax Guide. File online 1040ez Married taxpayers. File online 1040ez   If you file a joint return, only one spouse has to qualify for this automatic extension. File online 1040ez However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. File online 1040ez How to get the extension. File online 1040ez   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. File online 1040ez (See the situations listed under (2), earlier. File online 1040ez ) Extension beyond 2 months. File online 1040ez   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. File online 1040ez File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). File online 1040ez Be sure to check the box on Form 4868, line 8, if appropriate. File online 1040ez   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File online 1040ez   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File online 1040ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. File online 1040ez Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. File online 1040ez If you are not including a check or a money order, send your U. File online 1040ez S. File online 1040ez tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File online 1040ez S. File online 1040ez tax return and all attachments to:  Internal Revenue Service P. File online 1040ez O. File online 1040ez Box 1303 Charlotte, NC 28201-1303 USA Also send your U. File online 1040ez S. File online 1040ez return to these addresses if you are attaching Form 5074 or Form 8689. File online 1040ez If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. File online 1040ez Special Rules for Completing Your U. File online 1040ez S. File online 1040ez Tax Return If you are not excluding possession income from your U. File online 1040ez S. File online 1040ez tax return, follow the instructions for the specific forms you file. File online 1040ez However, you may not qualify to claim the earned income credit (EIC). File online 1040ez Earned income credit. File online 1040ez   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. File online 1040ez S. File online 1040ez tax return. File online 1040ez This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. File online 1040ez S. File online 1040ez Armed Forces. File online 1040ez U. File online 1040ez S. File online 1040ez Armed Forces. File online 1040ez   U. File online 1040ez S. File online 1040ez military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. File online 1040ez Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. File online 1040ez Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. File online 1040ez Income from American Samoa or Puerto Rico excluded. File online 1040ez   You will not be allowed to take deductions and credits that apply to the excluded income. File online 1040ez The additional information you need follows. File online 1040ez Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. File online 1040ez S. File online 1040ez income tax return. File online 1040ez Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. File online 1040ez S. File online 1040ez tax return. File online 1040ez Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). File online 1040ez Figuring the deduction. File online 1040ez   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. File online 1040ez   Gross income subject to U. File online 1040ez S. File online 1040ez income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). File online 1040ez Moving expense deduction. File online 1040ez   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. File online 1040ez Likewise, the expenses of a move back to the United States are generally attributable to U. File online 1040ez S. File online 1040ez earned income. File online 1040ez   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. File online 1040ez S. File online 1040ez tax return. File online 1040ez For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. File online 1040ez   If you are claiming expenses for a move from a U. File online 1040ez S. File online 1040ez possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. File online 1040ez For purposes of deducting moving expenses, the possessions are considered part of the United States. File online 1040ez See Publication 521, Moving Expenses, for information about what expenses are deductible. File online 1040ez Self-employment tax deduction. File online 1040ez   Generally, if you are reporting self-employment income on your U. File online 1040ez S. File online 1040ez return, you can include the deductible part of your self-employment tax on Form 1040, line 27. File online 1040ez This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). File online 1040ez   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. File online 1040ez   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. File online 1040ez This would happen if, for instance, you have two businesses and only the income from one of them is excludable. File online 1040ez   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. File online 1040ez   Self-employment income subject to U. File online 1040ez S. File online 1040ez income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. File online 1040ez Include the deductible part of this amount on Form 1040, line 27. File online 1040ez Individual retirement arrangement (IRA) deduction. File online 1040ez   Do not take excluded income into account when figuring your deductible IRA contribution. File online 1040ez Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. File online 1040ez To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. File online 1040ez Then multiply your full standard deduction by the following fraction. File online 1040ez   Gross income subject to U. File online 1040ez S. File online 1040ez income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). File online 1040ez ” This calculation may not be the same as the one you used to determine if you need to file a U. File online 1040ez S. File online 1040ez tax return. File online 1040ez Itemized Deductions Most itemized deductions do not apply to a particular type of income. File online 1040ez However, itemized deductions can be divided into three categories. File online 1040ez Those that apply specifically to excluded income, such as employee business expenses, are not deductible. File online 1040ez Those that apply specifically to income subject to U. File online 1040ez S. File online 1040ez income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. File online 1040ez Those that do not apply to specific income must be allocated between your gross income subject to U. File online 1040ez S. File online 1040ez income tax and your total gross income from all sources. File online 1040ez The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. File online 1040ez Example. File online 1040ez In 2013, you and your spouse are both under 65 and U. File online 1040ez S. File online 1040ez citizens who are bona fide residents of Puerto Rico during the entire tax year. File online 1040ez You file a joint income tax return. File online 1040ez During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. File online 1040ez S. File online 1040ez gross income) and your spouse earned $60,000 from the U. File online 1040ez S. File online 1040ez Government. File online 1040ez You have $16,000 of itemized deductions that do not apply to any specific type of income. File online 1040ez These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). File online 1040ez You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. File online 1040ez   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. File online 1040ez Overall limitation on itemized deductions. File online 1040ez   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. File online 1040ez Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. File online 1040ez However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. File online 1040ez See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. File online 1040ez Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. File online 1040ez S. File online 1040ez tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. File online 1040ez However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. File online 1040ez S. File online 1040ez tax return. File online 1040ez The foreign tax credit is generally figured on Form 1116. File online 1040ez If you have income, such as U. File online 1040ez S. File online 1040ez Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. File online 1040ez You make this reduction for each separate income category. File online 1040ez To find the amount of this reduction, use the following formula for each income category. File online 1040ez Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. File online 1040ez For more information on the foreign tax credit, see Publication 514. File online 1040ez Example. File online 1040ez Jason and Lynn Reddy are U. File online 1040ez S. File online 1040ez citizens who were bona fide residents of Puerto Rico during all of 2013. File online 1040ez They file a joint tax return. File online 1040ez The following table shows their excludable and taxable income for U. File online 1040ez S. File online 1040ez federal income tax purposes. File online 1040ez   Taxable   Excludable Jason's wages from  U. File online 1040ez S. File online 1040ez Government $25,000     Lynn's wages from Puerto Rico  corp. File online 1040ez     $15,000 Dividend from Puerto Rico corp. File online 1040ez doing business in Puerto Rico     200 Dividend from U. File online 1040ez S. File online 1040ez  corp. File online 1040ez doing business  in U. File online 1040ez S. File online 1040ez * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. File online 1040ez   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. File online 1040ez They have gross income of $26,000 for U. File online 1040ez S. File online 1040ez tax purposes. File online 1040ez They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). File online 1040ez They figure their foreign tax credit on two Forms 1116, which they must attach to their U. File online 1040ez S. File online 1040ez return. File online 1040ez They fill out one Form 1116 for wages and one Form 1116 for the dividend. File online 1040ez Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. File online 1040ez   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. File online 1040ez Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. File online 1040ez A U. File online 1040ez S. File online 1040ez citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. File online 1040ez This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. File online 1040ez S. File online 1040ez income tax return must otherwise be filed). File online 1040ez Bona fide residents of the possessions discussed in this publication are considered U. File online 1040ez S. File online 1040ez residents for this purpose and are subject to the self-employment tax. File online 1040ez Forms to file. File online 1040ez   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. File online 1040ez If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. File online 1040ez If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. File online 1040ez If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. File online 1040ez Do not file forms 1040-SS or 1040-PR with Form 1040. File online 1040ez If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. File online 1040ez Chapter 11 Bankruptcy cases. File online 1040ez   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. File online 1040ez S. File online 1040ez Income Tax Return for Estates and Trusts) of the bankruptcy estate. File online 1040ez However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. File online 1040ez   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. File online 1040ez   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. File online 1040ez Additional Medicare Tax Beginning in 2013, a 0. File online 1040ez 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). File online 1040ez Medicare wages and self-employment income are combined to determine if income exceeds the threshold. File online 1040ez A self-employment loss should not be considered for purposes of this tax. File online 1040ez RRTA compensation should be separately compared to the threshold. File online 1040ez Your employer is responsible for withholding the 0. File online 1040ez 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. File online 1040ez You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. File online 1040ez There are no special rules for U. File online 1040ez S. File online 1040ez citizens and nonresident aliens living abroad for purposes of this provision. File online 1040ez Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. File online 1040ez For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. File online 1040ez irs. File online 1040ez gov and enter the following words in the search box: Additional Medicare Tax. File online 1040ez You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. File online 1040ez Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. File online 1040ez 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 online 1040ez Bona fide residents of Puerto Rico and American Samoa who may 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 online 1040ez The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File online 1040ez Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. File online 1040ez Forms to file. File online 1040ez   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. File online 1040ez For more information, see Form 8960 and its instructions. File online 1040ez Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. File online 1040ez This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. File online 1040ez In this situation, you may need to make estimated tax payments. File online 1040ez Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. File online 1040ez Include the Additional Medicare Tax and Net Investment Income Tax if applicable. File online 1040ez If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. File online 1040ez Or, you can make your payments electronically and not have to file any paper forms. File online 1040ez See the Form 1040-ES instructions for information on making payments. File online 1040ez Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. File online 1040ez American Samoa. File online 1040ez The Commonwealth of Puerto Rico. File online 1040ez The Commonwealth of the Northern Mariana Islands. File online 1040ez Guam. File online 1040ez The U. File online 1040ez S. File online 1040ez Virgin Islands. File online 1040ez These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. File online 1040ez Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. File online 1040ez How to make your request. File online 1040ez   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. File online 1040ez R. File online 1040ez B. File online 1040ez 900 available at www. File online 1040ez irs. File online 1040ez gov/pub/irs-irbs/irb06-49. File online 1040ez pdf. File online 1040ez    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. File online 1040ez S. File online 1040ez competent authority assistance under tax treaties. File online 1040ez As noted, an update to Revenue Procedure 2006-23 will be published in the future. File online 1040ez   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. File online 1040ez It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. File online 1040ez You (or a person having authority to sign your federal return) must sign and date the request. File online 1040ez    Send your written request for U. File online 1040ez S. File online 1040ez assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. File online 1040ez W. File online 1040ez  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. File online 1040ez Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. File online 1040ez S. File online 1040ez tax paid on the income in question, you should file a claim on Form 1040X, Amended U. File online 1040ez S. File online 1040ez Individual Income Tax Return. File online 1040ez Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. File online 1040ez Attach a copy of the request to the form. File online 1040ez Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. File online 1040ez See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. File online 1040ez Prev  Up  Next   Home   More Online Publications
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Advisory Committee on Tax Exempt and Government Entities (ACT)

Mission and Composition

The Advisory Committee on Tax Exempt and Government Entities (ACT) is governed by the Federal Advisory Committee Act, Public Law 92-463. The ACT is an organized public forum for discussion of relevant employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal government issues. The ACT also enables the IRS to receive regular input on the development and implementation of IRS policy concerning these communities. ACT members present interested public's observations about current or proposed IRS policies, programs and procedures as well as suggest improvements through a yearly final report.

ACT members are appointed by the Department of the Treasury upon recommendation of the Commissioner of the IRS, and serve for two-year terms. Terms can be extended for an additional year with approval from the IRS Commissioner of Tax Exempt and Government Entities. The IRS seeks a diverse group of members representing a broad spectrum of persons experienced in employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. ACT members meet in Washington, DC approximately five times a year, each session lasting two days. Members are not paid for their time or services. Members are reimbursed for their travel-related expenses to attend working sessions and public meetings, in accordance with 5 U.S.C. 5703. View the 2013 ACT Renewal Charter.

Nomination Process

The IRS requests nominations for membership on the ACT in the fall of each year.  Subscribe to IRS Newswire to receive announcements.  Interested parties may nominate themselves or another qualified person for membership. Nominations should describe and document the proposed member's qualifications for ACT membership, including the nominee's past or current affiliations and dealings with the particular community or segment of the community that he or she wishes to represent (such as employee plans). Nominations should also specify the vacancy for which they wish to be considered.

Clearance Process

Selected nominees must go through a clearance process before appointment by the Department of the Treasury. In accordance with the Department of the Treasury Directive 21-03, the clearance process includes, among other things, pre-appointment and annual tax checks, and an FBI criminal and subversive name check, fingerprint check, and security clearance.

Read past ACT reports.

For additional information, please contact:

Internal Revenue Service
ATTN: Mark Kirbabas
Acting Designated Federal Officer for the ACT
TEGE/SE:T:CL
NCA-676
1111 Constitution Avenue, NW
Washington, DC 20224-0002

Page Last Reviewed or Updated: 16-Sep-2013

The File Online 1040ez

File online 1040ez 29. File online 1040ez   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. File online 1040ez Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). File online 1040ez The following topics are included. File online 1040ez Who is subject to the limit. File online 1040ez Which itemized deductions are limited. File online 1040ez How to figure the limit. File online 1040ez Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. File online 1040ez Your AGI is the amount on Form 1040, line 38. File online 1040ez Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. File online 1040ez Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. File online 1040ez . File online 1040ez Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. File online 1040ez However, they are still subject to other applicable limits. File online 1040ez Medical and dental expenses—line 4. File online 1040ez Investment interest expense—line 14. File online 1040ez Casualty and theft losses of personal use property—line 20. File online 1040ez Casualty and theft losses of income-producing property—line 28. File online 1040ez Gambling losses—line 28. File online 1040ez How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. File online 1040ez See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. File online 1040ez Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. File online 1040ez ). File online 1040ez The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. File online 1040ez These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). File online 1040ez Itemized Deductions Worksheet. File online 1040ez   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. File online 1040ez Enter the result on Schedule A (Form 1040), line 29. File online 1040ez Keep the worksheet for your records. File online 1040ez    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. File online 1040ez Use the greater amount when completing Form 1040, line 40. File online 1040ez See chapter 20 for information on how to figure your standard deduction. File online 1040ez Example. File online 1040ez For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. File online 1040ez Their adjusted gross income on line 38 is $325,500. File online 1040ez Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. File online 1040ez The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. File online 1040ez Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). File online 1040ez They enter $141,375 on Schedule A (Form 1040), line 29. File online 1040ez Prev  Up  Next   Home   More Online Publications