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Filing Late Taxes For 2011

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Filing Late Taxes For 2011

Filing late taxes for 2011 Publication 551 - Additional Material Prev  Up  Next   Home   More Online Publications

Tax Topic Index

Topic 123

These Tax Topics contain general individual and business tax information. If you don't find the answer to your question below, also check Frequently Asked Questions, Interactive Tax Assistant (ITA) and Tax Trails.

IRS Help Available Topic 100
IRS Services – Volunteer Tax Assistance, Outreach Programs and Identity Theft Topic 101
Tax Assistance for Individuals with Disabilities and the Deaf and Hard of Hearing Topic 102
Tax Help for Small Businesses and the Self-Employed Topic 103
Taxpayer Advocate Service – Your Voice at the IRS Topic 104
Armed Forces Tax Information Topic 105
Tax Relief in Disaster Situations Topic 107
IRS Procedures Topic 150
Your Appeal Rights Topic 151
Refund Information Topic 152
What To Do if You Haven't Filed Your Tax Return Topic 153
Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received) Topic 154
Forms and Publications – How to Order Topic 155
Copy of Your Tax Return – How to Get One Topic 156
Change of Address – How to Notify the IRS Topic 157
Ensuring Proper Credit of Payments Topic 158
Prior Year(s) Form W-2 (How to Get a Copy) Topic 159
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) Topic 160
Collection Topic 200
The Collection Process Topic 201
Tax Payment Options Topic 202
Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts Topic 203
Offers In Compromise Topic 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) Topic 205
Dishonored Payments Topic 206
Alternative Filing Methods Topic 250
Substitute Tax Forms Topic 253
How to Choose a Tax Return Preparer Topic 254
Self-Select PIN Signature Method for Online Registration Topic 255
General Information Topic 300
When, Where, and How to File Topic 301
Checklist of Common Errors When Preparing Your Tax Return Topic 303
Extensions of Time to File Your Tax Return Topic 304
Recordkeeping Topic 305
Penalty for Underpayment of Estimated Tax Topic 306
Backup Withholding Topic 307
Amended Returns Topic 308
Roth IRA Contributions Topic 309
Coverdell Education Savings Accounts Topic 310
Power of Attorney Information Topic 311
Disclosure Authorizations Topic 312
Qualified Tuition Programs (QTPs) Topic 313
Which Forms to File Topic 350
Which Form – 1040, 1040A, or 1040EZ? Topic 352
Decedents Topic 356
Types of Income Topic 400
Wages and Salaries Topic 401
Interest Received Topic 403
Dividends Topic 404
Business Income Topic 407
Capital Gains and Losses Topic 409
Pensions and Annuities Topic 410
Pensions – The General Rule and the Simplified Method Topic 411
Lump-Sum Distributions Topic 412
Rollovers from Retirement Plans Topic 413
Rental Income and Expenses Topic 414
Renting Residential and Vacation Property Topic 415
Farming and Fishing Income Topic 416
Earnings for Clergy Topic 417
Unemployment Compensation Topic 418
Gambling Income and Losses Topic 419
Bartering Income Topic 420
Scholarship and Fellowship Grants Topic 421
Social Security and Equivalent Railroad Retirement Benefits Topic 423
401(k) Plans Topic 424
Passive Activities – Losses and Credits Topic 425
Stock Options Topic 427
Traders in Securities (Information for Form 1040 Filers) Topic 429
Receipt of Stock in a Demutualization Topic 430
Canceled Debt – Is It Taxable or Not? Topic 431
Adjustments to Income Topic 450
Individual Retirement Arrangements (IRAs) Topic 451
Alimony Paid Topic 452
Bad Debt Deduction Topic 453
Moving Expenses Topic 455
Student Loan Interest Deduction Topic 456
Tuition and Fees Deduction Topic 457
Educator Expense Deduction Topic 458
Itemized Deductions Topic 500
Should I Itemize? Topic 501
Medical and Dental Expenses Topic 502
Deductible Taxes Topic 503
Home Mortgage Points Topic 504
Interest Expense Topic 505
Charitable Contributions Topic 506
Miscellaneous Expenses Topic 508
Business Use of Home Topic 509
Business Use of Car Topic 510
Business Travel Expenses Topic 511
Business Entertainment Expenses Topic 512
Educational Expenses Topic 513
Employee Business Expenses Topic 514
Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) Topic 515
Tax Computation Topic 550
Standard Deduction Topic 551
Tax and Credits Figured by the IRS Topic 552
Tax on a Child's Investment Income Topic 553
Self-Employment Tax Topic 554
Alternative Minimum Tax Topic 556
Additional Tax on Early Distributions from Traditional and ROTH IRAs Topic 557
Additional Tax on Early Distributions from Retirement Plans, Other Than IRAs Topic 558
Net Investment Income Tax Topic 559
Additional Medicare Tax Topic 560
Tax Credits Topic 600
Earned Income Credit Topic 601
Child and Dependent Care Credit Topic 602
Adoption Credit and Adoption Assistance Programs Topic 607
Excess Social Security and RRTA Tax Withheld Topic 608
Retirement Savings Contributions Credit Topic 610
Repayment of the First-time Homebuyer Credit Topic 611
IRS Notices Topic 650
Notices – What to Do Topic 651
Notice of Underreported Income – CP-2000 Topic 652
IRS Notices and Bills, Penalties and Interest Charges Topic 653
Basis of Assets, Depreciation, and Sale of Assets Topic 700
Sale of Your Home Topic 701
Basis of Assets Topic 703
Depreciation Topic 704
Installment Sales Topic 705
Employer Tax Information Topic 750
Social Security and Medicare Withholding Rates Topic 751
Form W-2 – Where, When, and How to File Topic 752
Form W-4 – Employee's Withholding Allowance Certificate Topic 753
Employer Identification Number (EIN) – How to Apply Topic 755
Employment Taxes for Household Employees Topic 756
Forms 941 and 944 – Deposit Requirements Topic 757
Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return Topic 758
Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements Topic 759
Reporting and Deposit Requirements for Agricultural Employers Topic 760
Tips – Withholding and Reporting Topic 761
Independent Contractor vs. Employee Topic 762
The Affordable Care Act Topic 763
Electronic Media Filers – 1099 Series and Related Information Returns Topic 800
Who Must File Information Returns Electronically Topic 801
Applications, Forms, and Information Topic 802
Waivers and Extensions Topic 803
Test Files and Combined Federal and State Filing Topic 804
Electronic Filing of Information Returns Topic 805
Tax Information for Aliens and U.S. Citizens Living Abroad Topic 850
Resident and Nonresident Aliens Topic 851
Foreign Tax Credit Topic 856
Individual Taxpayer Identification Number (ITIN) – Form W-7 Topic 857
Alien Tax Clearance Topic 858
Tax Information for Residents of Puerto Rico Topic 900
Is a Person With Income from Puerto Rican Sources Required to File a U.S. Federal Income Tax Return? Topic 901
Credits and Deductions for Taxpayers With Puerto Rican Source Income That is Exempt From U.S. Tax Topic 902
Federal Employment Tax in Puerto Rico Topic 903
Tax Assistance for Residents of Puerto Rico Topic 904

Page Last Reviewed or Updated: March 20, 2014

The Filing Late Taxes For 2011

Filing late taxes for 2011 4. Filing late taxes for 2011   Filing U. Filing late taxes for 2011 S. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 Tax ReturnU. Filing late taxes for 2011 S. Filing late taxes for 2011 Armed Forces. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return is required for your situation. Filing late taxes for 2011 If a U. Filing late taxes for 2011 S. Filing late taxes for 2011 return is required, your next step is to see if you meet the filing requirements. Filing late taxes for 2011 If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Filing late taxes for 2011 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. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Filing late taxes for 2011 If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return, your filing requirement may be less than the amount in Table 4-1. Filing late taxes for 2011 For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Filing late taxes for 2011 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. Filing late taxes for 2011 For more information, see the Form 1040 instructions. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return, you must determine your adjusted filing requirement. Filing late taxes for 2011 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. Filing late taxes for 2011 Personal exemption. Filing late taxes for 2011   When figuring your filing requirement, your personal exemption is allowed in full. Filing late taxes for 2011 Do not reduce it for this purpose. Filing late taxes for 2011 Do not include exemptions for your dependents. Filing late taxes for 2011 Allowable standard deduction. Filing late taxes for 2011   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. Filing late taxes for 2011 Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax     Gross income from all sources (including excluded possession income)   Example. Filing late taxes for 2011 Barbara Spruce, a U. Filing late taxes for 2011 S. Filing late taxes for 2011 citizen, is single, under 65, and a bona fide resident of American Samoa. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax). Filing late taxes for 2011 Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Filing late taxes for 2011   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Filing late taxes for 2011 You must file a U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Filing late taxes for 2011    1. Filing late taxes for 2011 Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Filing late taxes for 2011 If your filing status is married filing separately, enter -0-   2. Filing late taxes for 2011 Personal exemption. Filing late taxes for 2011 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. Filing late taxes for 2011 Add lines 1 and 2. Filing late taxes for 2011 You must file a U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Filing late taxes for 2011 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Filing late taxes for 2011 . Filing late taxes for 2011 . Filing late taxes for 2011 AND at the end of 2013 you were*. Filing late taxes for 2011 . Filing late taxes for 2011 . Filing late taxes for 2011 THEN file a return if your gross income** was at least. Filing late taxes for 2011 . Filing late taxes for 2011 . Filing late taxes for 2011 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. Filing late taxes for 2011 ** 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). Filing late taxes for 2011 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). Filing late taxes for 2011 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. Filing late taxes for 2011 *** 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. Filing late taxes for 2011 Example 1. Filing late taxes for 2011 James and Joan Thompson, one over 65, are U. Filing late taxes for 2011 S. Filing late taxes for 2011 citizens and bona fide residents of Puerto Rico during the entire tax year. Filing late taxes for 2011 They file a joint income tax return. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax). Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return because their gross income subject to U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Filing late taxes for 2011 Example 2. Filing late taxes for 2011 Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return because her gross income subject to U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Filing late taxes for 2011 If you must file a U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return, you may be able to file a paperless return using IRS e-file. Filing late taxes for 2011 See your form instructions or visit our website at IRS. Filing late taxes for 2011 gov. Filing late taxes for 2011 When To File If you file on a calendar year basis, the due date for filing your U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return is April 15 following the end of your tax year. Filing late taxes for 2011 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. Filing late taxes for 2011 If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Filing late taxes for 2011 For your 2013 tax return, the due date is April 15, 2014. Filing late taxes for 2011 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. Filing late taxes for 2011 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. Filing late taxes for 2011 See your form instructions for a list of designated private delivery services. Filing late taxes for 2011 Extension of Time To File You can get an extension of time to file your U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return. Filing late taxes for 2011 Special rules apply for those living outside the United States. Filing late taxes for 2011 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. Filing late taxes for 2011 Example. Filing late taxes for 2011 If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Filing late taxes for 2011 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. Filing late taxes for 2011 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. Filing late taxes for 2011 You may also be charged penalties (see the Instructions for Form 4868). Filing late taxes for 2011 How to get the automatic extension. Filing late taxes for 2011   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Filing late taxes for 2011 E-file Form 4868 using your personal computer or a tax professional. Filing late taxes for 2011 E-file and pay by credit or debit card. Filing late taxes for 2011 Your payment must be at least $1. Filing late taxes for 2011 You may pay by phone or over the Internet. Filing late taxes for 2011 Do not file Form 4868. Filing late taxes for 2011 File a paper Form 4868. Filing late taxes for 2011 If you are a fiscal year taxpayer, you must file a paper Form 4868. Filing late taxes for 2011 See Form 4868 for information on getting an extension using these options. Filing late taxes for 2011 When to file. Filing late taxes for 2011   You must request the automatic extension by the due date for your return. Filing late taxes for 2011 You can file your return any time before the 6-month extension period ends. Filing late taxes for 2011 When you file your return. Filing late taxes for 2011   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Filing late taxes for 2011 If you file Form 1040A, U. Filing late taxes for 2011 S. Filing late taxes for 2011 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. Filing late taxes for 2011 Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Filing late taxes for 2011 You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 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. Filing late taxes for 2011 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. Filing late taxes for 2011 If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Filing late taxes for 2011 For more information, see Publication 3, Armed Forces' Tax Guide. Filing late taxes for 2011 Married taxpayers. Filing late taxes for 2011   If you file a joint return, only one spouse has to qualify for this automatic extension. Filing late taxes for 2011 However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Filing late taxes for 2011 How to get the extension. Filing late taxes for 2011   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Filing late taxes for 2011 (See the situations listed under (2), earlier. Filing late taxes for 2011 ) Extension beyond 2 months. Filing late taxes for 2011   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. Filing late taxes for 2011 File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Filing late taxes for 2011 Be sure to check the box on Form 4868, line 8, if appropriate. Filing late taxes for 2011   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). Filing late taxes for 2011   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Filing late taxes for 2011 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. Filing late taxes for 2011 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. Filing late taxes for 2011 If you are not including a check or a money order, send your U. Filing late taxes for 2011 S. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return and all attachments to:  Internal Revenue Service P. Filing late taxes for 2011 O. Filing late taxes for 2011 Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Filing late taxes for 2011 S. Filing late taxes for 2011 return to these addresses if you are attaching Form 5074 or Form 8689. Filing late taxes for 2011 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. Filing late taxes for 2011 Special Rules for Completing Your U. Filing late taxes for 2011 S. Filing late taxes for 2011 Tax Return If you are not excluding possession income from your U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return, follow the instructions for the specific forms you file. Filing late taxes for 2011 However, you may not qualify to claim the earned income credit (EIC). Filing late taxes for 2011 Earned income credit. Filing late taxes for 2011   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. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 Armed Forces. Filing late taxes for 2011 U. Filing late taxes for 2011 S. Filing late taxes for 2011 Armed Forces. Filing late taxes for 2011   U. Filing late taxes for 2011 S. Filing late taxes for 2011 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. Filing late taxes for 2011 Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Filing late taxes for 2011 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. Filing late taxes for 2011 Income from American Samoa or Puerto Rico excluded. Filing late taxes for 2011   You will not be allowed to take deductions and credits that apply to the excluded income. Filing late taxes for 2011 The additional information you need follows. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return. Filing late taxes for 2011 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. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return. Filing late taxes for 2011 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). Filing late taxes for 2011 Figuring the deduction. Filing late taxes for 2011   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Filing late taxes for 2011   Gross income subject to U. Filing late taxes for 2011 S. Filing late taxes for 2011 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). Filing late taxes for 2011 Moving expense deduction. Filing late taxes for 2011   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Filing late taxes for 2011 Likewise, the expenses of a move back to the United States are generally attributable to U. Filing late taxes for 2011 S. Filing late taxes for 2011 earned income. Filing late taxes for 2011   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. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return. Filing late taxes for 2011 For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Filing late taxes for 2011   If you are claiming expenses for a move from a U. Filing late taxes for 2011 S. Filing late taxes for 2011 possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Filing late taxes for 2011 For purposes of deducting moving expenses, the possessions are considered part of the United States. Filing late taxes for 2011 See Publication 521, Moving Expenses, for information about what expenses are deductible. Filing late taxes for 2011 Self-employment tax deduction. Filing late taxes for 2011   Generally, if you are reporting self-employment income on your U. Filing late taxes for 2011 S. Filing late taxes for 2011 return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Filing late taxes for 2011 This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Filing late taxes for 2011   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. Filing late taxes for 2011   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Filing late taxes for 2011 This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Filing late taxes for 2011   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. Filing late taxes for 2011   Self-employment income subject to U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Filing late taxes for 2011 Include the deductible part of this amount on Form 1040, line 27. Filing late taxes for 2011 Individual retirement arrangement (IRA) deduction. Filing late taxes for 2011   Do not take excluded income into account when figuring your deductible IRA contribution. Filing late taxes for 2011 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. Filing late taxes for 2011 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. Filing late taxes for 2011 Then multiply your full standard deduction by the following fraction. Filing late taxes for 2011   Gross income subject to U. Filing late taxes for 2011 S. Filing late taxes for 2011 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). Filing late taxes for 2011 ” This calculation may not be the same as the one you used to determine if you need to file a U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return. Filing late taxes for 2011 Itemized Deductions Most itemized deductions do not apply to a particular type of income. Filing late taxes for 2011 However, itemized deductions can be divided into three categories. Filing late taxes for 2011 Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Filing late taxes for 2011 Those that apply specifically to income subject to U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Filing late taxes for 2011 Those that do not apply to specific income must be allocated between your gross income subject to U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax and your total gross income from all sources. Filing late taxes for 2011 The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Filing late taxes for 2011 Example. Filing late taxes for 2011 In 2013, you and your spouse are both under 65 and U. Filing late taxes for 2011 S. Filing late taxes for 2011 citizens who are bona fide residents of Puerto Rico during the entire tax year. Filing late taxes for 2011 You file a joint income tax return. Filing late taxes for 2011 During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Filing late taxes for 2011 S. Filing late taxes for 2011 gross income) and your spouse earned $60,000 from the U. Filing late taxes for 2011 S. Filing late taxes for 2011 Government. Filing late taxes for 2011 You have $16,000 of itemized deductions that do not apply to any specific type of income. Filing late taxes for 2011 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). Filing late taxes for 2011 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. Filing late taxes for 2011   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. Filing late taxes for 2011 Overall limitation on itemized deductions. Filing late taxes for 2011   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. Filing late taxes for 2011 Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Filing late taxes for 2011 However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Filing late taxes for 2011 See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Filing late taxes for 2011 Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Filing late taxes for 2011 However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax return. Filing late taxes for 2011 The foreign tax credit is generally figured on Form 1116. Filing late taxes for 2011 If you have income, such as U. Filing late taxes for 2011 S. Filing late taxes for 2011 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. Filing late taxes for 2011 You make this reduction for each separate income category. Filing late taxes for 2011 To find the amount of this reduction, use the following formula for each income category. Filing late taxes for 2011 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. Filing late taxes for 2011 For more information on the foreign tax credit, see Publication 514. Filing late taxes for 2011 Example. Filing late taxes for 2011 Jason and Lynn Reddy are U. Filing late taxes for 2011 S. Filing late taxes for 2011 citizens who were bona fide residents of Puerto Rico during all of 2013. Filing late taxes for 2011 They file a joint tax return. Filing late taxes for 2011 The following table shows their excludable and taxable income for U. Filing late taxes for 2011 S. Filing late taxes for 2011 federal income tax purposes. Filing late taxes for 2011   Taxable   Excludable Jason's wages from  U. Filing late taxes for 2011 S. Filing late taxes for 2011 Government $25,000     Lynn's wages from Puerto Rico  corp. Filing late taxes for 2011     $15,000 Dividend from Puerto Rico corp. Filing late taxes for 2011 doing business in Puerto Rico     200 Dividend from U. Filing late taxes for 2011 S. Filing late taxes for 2011  corp. Filing late taxes for 2011 doing business  in U. Filing late taxes for 2011 S. Filing late taxes for 2011 * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Filing late taxes for 2011   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Filing late taxes for 2011 They have gross income of $26,000 for U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax purposes. Filing late taxes for 2011 They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Filing late taxes for 2011 They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Filing late taxes for 2011 S. Filing late taxes for 2011 return. Filing late taxes for 2011 They fill out one Form 1116 for wages and one Form 1116 for the dividend. Filing late taxes for 2011 Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Filing late taxes for 2011   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. Filing late taxes for 2011 Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Filing late taxes for 2011 A U. Filing late taxes for 2011 S. Filing late taxes for 2011 citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Filing late taxes for 2011 This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Filing late taxes for 2011 S. Filing late taxes for 2011 income tax return must otherwise be filed). Filing late taxes for 2011 Bona fide residents of the possessions discussed in this publication are considered U. Filing late taxes for 2011 S. Filing late taxes for 2011 residents for this purpose and are subject to the self-employment tax. Filing late taxes for 2011 Forms to file. Filing late taxes for 2011   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Filing late taxes for 2011 If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Filing late taxes for 2011 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. Filing late taxes for 2011 If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Filing late taxes for 2011 Do not file forms 1040-SS or 1040-PR with Form 1040. Filing late taxes for 2011 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. Filing late taxes for 2011 Chapter 11 Bankruptcy cases. Filing late taxes for 2011   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. Filing late taxes for 2011 S. Filing late taxes for 2011 Income Tax Return for Estates and Trusts) of the bankruptcy estate. Filing late taxes for 2011 However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Filing late taxes for 2011   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Filing late taxes for 2011   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Filing late taxes for 2011 Additional Medicare Tax Beginning in 2013, a 0. Filing late taxes for 2011 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). Filing late taxes for 2011 Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Filing late taxes for 2011 A self-employment loss should not be considered for purposes of this tax. Filing late taxes for 2011 RRTA compensation should be separately compared to the threshold. Filing late taxes for 2011 Your employer is responsible for withholding the 0. Filing late taxes for 2011 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Filing late taxes for 2011 You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Filing late taxes for 2011 There are no special rules for U. Filing late taxes for 2011 S. Filing late taxes for 2011 citizens and nonresident aliens living abroad for purposes of this provision. Filing late taxes for 2011 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. Filing late taxes for 2011 For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Filing late taxes for 2011 irs. Filing late taxes for 2011 gov and enter the following words in the search box: Additional Medicare Tax. Filing late taxes for 2011 You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Filing late taxes for 2011 Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Filing late taxes for 2011 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. Filing late taxes for 2011 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. Filing late taxes for 2011 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Filing late taxes for 2011 Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Filing late taxes for 2011 Forms to file. Filing late taxes for 2011   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. Filing late taxes for 2011 For more information, see Form 8960 and its instructions. Filing late taxes for 2011 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. Filing late taxes for 2011 This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Filing late taxes for 2011 In this situation, you may need to make estimated tax payments. Filing late taxes for 2011 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. Filing late taxes for 2011 Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Filing late taxes for 2011 If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Filing late taxes for 2011 Or, you can make your payments electronically and not have to file any paper forms. Filing late taxes for 2011 See the Form 1040-ES instructions for information on making payments. Filing late taxes for 2011 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. Filing late taxes for 2011 American Samoa. Filing late taxes for 2011 The Commonwealth of Puerto Rico. Filing late taxes for 2011 The Commonwealth of the Northern Mariana Islands. Filing late taxes for 2011 Guam. Filing late taxes for 2011 The U. Filing late taxes for 2011 S. Filing late taxes for 2011 Virgin Islands. Filing late taxes for 2011 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. Filing late taxes for 2011 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. Filing late taxes for 2011 How to make your request. Filing late taxes for 2011   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Filing late taxes for 2011 R. Filing late taxes for 2011 B. Filing late taxes for 2011 900 available at www. Filing late taxes for 2011 irs. Filing late taxes for 2011 gov/pub/irs-irbs/irb06-49. Filing late taxes for 2011 pdf. Filing late taxes for 2011    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Filing late taxes for 2011 S. Filing late taxes for 2011 competent authority assistance under tax treaties. Filing late taxes for 2011 As noted, an update to Revenue Procedure 2006-23 will be published in the future. Filing late taxes for 2011   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Filing late taxes for 2011 It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Filing late taxes for 2011 You (or a person having authority to sign your federal return) must sign and date the request. Filing late taxes for 2011    Send your written request for U. Filing late taxes for 2011 S. Filing late taxes for 2011 assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Filing late taxes for 2011 W. Filing late taxes for 2011  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Filing late taxes for 2011 Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Filing late taxes for 2011 S. Filing late taxes for 2011 tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Filing late taxes for 2011 S. Filing late taxes for 2011 Individual Income Tax Return. Filing late taxes for 2011 Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Filing late taxes for 2011 Attach a copy of the request to the form. Filing late taxes for 2011 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. Filing late taxes for 2011 See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Filing late taxes for 2011 Prev  Up  Next   Home   More Online Publications