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Free 1040x Filing

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Free 1040x Filing

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Quality Examination Process

The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) Division taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

QEP sets the foundation for improved communication between LB&I agents and taxpayers. QEP also supports greater consistency in the exam process.

LB&I has developed a new publication, “ Achieving Quality Examinations through Effective Planning, Execution and Resolution”. The publication outlines the LB&I examination process from start to finish, and it explains LB&I and taxpayer responsibilities for ensuring an efficient, effective examination. LB&I revenue agents will review the publication with taxpayers at the start of most new tax examinations.

Note: IRM Section 4.46 – LB&I Guide for Quality Examinations – is being updated to reflect these changes. Existing references to the Joint Audit Planning Process are being removed and replaced with information about the Quality Examination Process.

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The Free 1040x Filing

Free 1040x filing 1. Free 1040x filing   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Free 1040x filing Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Free 1040x filing   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Free 1040x filing See Publication 501 for more information. Free 1040x filing Additional Medicare Tax. Free 1040x filing  Beginning in 2013, a 0. Free 1040x filing 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free 1040x filing For more information, see the Instructions for Form 1040, line 60, and Form 8959. Free 1040x filing Net Investment Income Tax. Free 1040x filing  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free 1040x filing NIIT is a 3. Free 1040x filing 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Free 1040x filing For more information, see the Instructions for Form 1040, line 60, and Form 8960. Free 1040x filing Refundable credit for prior year minimum tax. Free 1040x filing  The refundable portion of the credit for prior year minimum tax is no longer available. Free 1040x filing Who must file. Free 1040x filing  Generally, the amount of income you can receive before you must file a return has been increased. Free 1040x filing See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Free 1040x filing Reminders File online. Free 1040x filing  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Free 1040x filing Create your own personal identification number (PIN) and file a completely paperless tax return. Free 1040x filing For more information, see Does My Return Have To Be on Paper , later. Free 1040x filing Change of address. Free 1040x filing  If you change your address, you should notify the IRS. Free 1040x filing You can use Form 8822 to notify the IRS of the change. Free 1040x filing See Change of Address , later, under What Happens After I File. Free 1040x filing Enter your social security number. Free 1040x filing  You must enter your social security number (SSN) in the spaces provided on your tax return. Free 1040x filing If you file a joint return, enter the SSNs in the same order as the names. Free 1040x filing Direct deposit of refund. Free 1040x filing  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Free 1040x filing See Direct Deposit under Refunds, later. Free 1040x filing If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Free 1040x filing Pay online or by phone. Free 1040x filing  If you owe additional tax, you may be able to pay online or by phone. Free 1040x filing See How To Pay , later. Free 1040x filing Installment agreement. Free 1040x filing  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Free 1040x filing See Installment Agreement , later, under Amount You Owe. Free 1040x filing You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Free 1040x filing Automatic 6-month extension. Free 1040x filing  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Free 1040x filing S. Free 1040x filing Individual Income Tax Return. Free 1040x filing See Automatic Extension , later. Free 1040x filing Service in combat zone. Free 1040x filing  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Free 1040x filing See Individuals Serving in Combat Zone , later, under When Do I Have To File. Free 1040x filing Adoption taxpayer identification number. Free 1040x filing  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Free 1040x filing For more information, see Social Security Number (SSN) , later. Free 1040x filing Taxpayer identification number for aliens. Free 1040x filing  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Free 1040x filing For more information, see Social Security Number (SSN) , later. Free 1040x filing Frivolous tax submissions. Free 1040x filing  The IRS has published a list of positions that are identified as frivolous. Free 1040x filing The penalty for filing a frivolous tax return is $5,000. Free 1040x filing Also, the $5,000 penalty will apply to other specified frivolous submissions. Free 1040x filing For more information, see Civil Penalties , later. Free 1040x filing Introduction This chapter discusses the following topics. Free 1040x filing Whether you have to file a return. Free 1040x filing Which form to use. Free 1040x filing How to file electronically. Free 1040x filing When, how, and where to file your return. Free 1040x filing What happens if you pay too little or too much tax. Free 1040x filing What records you should keep and how long you should keep them. Free 1040x filing How you can change a return you have already filed. Free 1040x filing Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Free 1040x filing Individuals in general. Free 1040x filing (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Free 1040x filing S. Free 1040x filing citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Free 1040x filing S. Free 1040x filing possessions. Free 1040x filing ) Dependents. Free 1040x filing Certain children under age 19 or full-time students. Free 1040x filing Self-employed persons. Free 1040x filing Aliens. Free 1040x filing The filing requirements for each category are explained in this chapter. Free 1040x filing The filing requirements apply even if you do not owe tax. Free 1040x filing Even if you do not have to file a return, it may be to your advantage to do so. Free 1040x filing See Who Should File, later. Free 1040x filing File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Free 1040x filing Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Free 1040x filing Individuals—In General If you are a U. Free 1040x filing S. Free 1040x filing citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Free 1040x filing To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Free 1040x filing Even if no table shows that you must file, you may need to file to get money back. Free 1040x filing (See Who Should File , later. Free 1040x filing ) Gross income. Free 1040x filing   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free 1040x filing It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Free 1040x filing Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Free 1040x filing If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Free 1040x filing   Common types of income are discussed in Part Two of this publication. Free 1040x filing Community income. Free 1040x filing   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Free 1040x filing This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Free 1040x filing See Publication 555, Community Property, for more information. Free 1040x filing Nevada, Washington, and California domestic partners. Free 1040x filing   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Free 1040x filing See Publication 555. Free 1040x filing Self-employed individuals. Free 1040x filing   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Free 1040x filing See Self-Employed Persons , later, for more information about your filing requirements. Free 1040x filing    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Free 1040x filing Filing status. Free 1040x filing   Your filing status depends on whether you are single or married and on your family situation. Free 1040x filing Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Free 1040x filing See chapter 2 for an explanation of each filing status. Free 1040x filing Age. Free 1040x filing   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Free 1040x filing See Table 1-1. Free 1040x filing You are considered 65 on the day before your 65th birthday. Free 1040x filing For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Free 1040x filing Table 1-1. Free 1040x filing 2013 Filing Requirements for Most Taxpayers IF your filing status is. Free 1040x filing . Free 1040x filing . Free 1040x filing AND at the end of 2013 you  were. Free 1040x filing . Free 1040x filing . Free 1040x filing * THEN file a return if  your gross income  was at least. Free 1040x filing . Free 1040x filing . Free 1040x filing ** 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. Free 1040x filing ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Free 1040x filing Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Free 1040x filing If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Free 1040x filing Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Free 1040x filing Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free 1040x filing But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Free 1040x filing *** 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. Free 1040x filing Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Free 1040x filing You are the surviving spouse, executor, administrator, or legal representative. Free 1040x filing The decedent met the filing requirements at the date of death. Free 1040x filing For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Free 1040x filing U. Free 1040x filing S. Free 1040x filing Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Free 1040x filing For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Free 1040x filing S. Free 1040x filing Citizens and Resident Aliens Abroad. Free 1040x filing It is available online and at most U. Free 1040x filing S. Free 1040x filing embassies and consulates. Free 1040x filing See How To Get Tax Help in the back of this publication. Free 1040x filing Residents of Puerto Rico If you are a U. Free 1040x filing S. Free 1040x filing citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Free 1040x filing S. Free 1040x filing income tax return for any year in which you meet the income requirements. Free 1040x filing This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Free 1040x filing If you are a bona fide resident of Puerto Rico for the entire year, your U. Free 1040x filing S. Free 1040x filing gross income does not include income from sources within Puerto Rico. Free 1040x filing It does, however, include any income you received for your services as an employee of the United States or a U. Free 1040x filing S. Free 1040x filing agency. Free 1040x filing If you receive income from Puerto Rican sources that is not subject to U. Free 1040x filing S. Free 1040x filing tax, you must reduce your standard deduction. Free 1040x filing As a result, the amount of income you must have before you are required to file a U. Free 1040x filing S. Free 1040x filing income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Free 1040x filing For more information, see Publication 570, Tax Guide for Individuals With Income From U. Free 1040x filing S. Free 1040x filing Possessions. Free 1040x filing Individuals With Income From U. Free 1040x filing S. Free 1040x filing Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Free 1040x filing S. Free 1040x filing Virgin Islands, special rules may apply when determining whether you must file a U. Free 1040x filing S. Free 1040x filing federal income tax return. Free 1040x filing In addition, you may have to file a return with the individual island government. Free 1040x filing See Publication 570 for more information. Free 1040x filing Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Free 1040x filing You also must file if your situation is described in Table 1-3. Free 1040x filing Responsibility of parent. Free 1040x filing   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Free 1040x filing If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Free 1040x filing If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Free 1040x filing ” Child's earnings. Free 1040x filing   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Free 1040x filing This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Free 1040x filing But if the child does not pay the tax due on this income, the parent is liable for the tax. Free 1040x filing Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Free 1040x filing If this election is made, the child does not have to file a return. Free 1040x filing See Parent's Election To Report Child's Interest and Dividends in chapter 31. Free 1040x filing Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Free 1040x filing Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Free 1040x filing You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Free 1040x filing Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Free 1040x filing 28 or more. Free 1040x filing (See Table 1-3. Free 1040x filing ) Use Schedule SE (Form 1040) to figure your self-employment tax. Free 1040x filing Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Free 1040x filing For more information about this tax, see Publication 334, Tax Guide for Small Business. Free 1040x filing Employees of foreign governments or international organizations. Free 1040x filing   If you are a U. Free 1040x filing S. Free 1040x filing citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Free 1040x filing Ministers. Free 1040x filing   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Free 1040x filing This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Free 1040x filing For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free 1040x filing Table 1-2. Free 1040x filing 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Free 1040x filing If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Free 1040x filing (See Table 1-3 for other situations when you must file. Free 1040x filing ) In this table, earned income includes salaries, wages, tips, and professional fees. Free 1040x filing It also includes taxable scholarship and fellowship grants. Free 1040x filing (See Scholarships and fellowships in chapter 12. Free 1040x filing ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Free 1040x filing It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Free 1040x filing Gross income is the total of your earned and unearned income. Free 1040x filing   Single dependents—Were you either age 65 or older or blind? □ No. Free 1040x filing You must file a return if any of the following apply. Free 1040x filing     • Your unearned income was more than $1,000. Free 1040x filing     • Your earned income was more than $6,100. Free 1040x filing     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Free 1040x filing □ Yes. Free 1040x filing You must file a return if any of the following apply. Free 1040x filing     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Free 1040x filing     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Free 1040x filing     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Free 1040x filing Married dependents—Were you either age 65 or older or blind? □ No. Free 1040x filing You must file a return if any of the following apply. Free 1040x filing     • Your unearned income was more than $1,000. Free 1040x filing     • Your earned income was more than $6,100. Free 1040x filing     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free 1040x filing     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Free 1040x filing □ Yes. Free 1040x filing You must file a return if any of the following apply. Free 1040x filing     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Free 1040x filing     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Free 1040x filing     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free 1040x filing     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Free 1040x filing Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Free 1040x filing The rules used to determine your alien status are discussed in Publication 519, U. Free 1040x filing S. Free 1040x filing Tax Guide for Aliens. Free 1040x filing Resident alien. Free 1040x filing   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Free 1040x filing S. Free 1040x filing citizens. Free 1040x filing Use the forms discussed in this publication. Free 1040x filing Nonresident alien. Free 1040x filing   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Free 1040x filing S. Free 1040x filing citizens and resident aliens. Free 1040x filing See Publication 519 to find out if U. Free 1040x filing S. Free 1040x filing income tax laws apply to you and which forms you should file. Free 1040x filing Dual-status taxpayer. Free 1040x filing   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Free 1040x filing Different rules apply for each part of the year. Free 1040x filing For information on dual-status taxpayers, see Publication 519. Free 1040x filing Table 1-3. Free 1040x filing Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Free 1040x filing 1. Free 1040x filing   You owe any special taxes, including any of the following. Free 1040x filing   a. Free 1040x filing Alternative minimum tax. Free 1040x filing   b. Free 1040x filing Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Free 1040x filing But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Free 1040x filing   c. Free 1040x filing Household employment taxes. Free 1040x filing But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Free 1040x filing   d. Free 1040x filing Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Free 1040x filing   e. Free 1040x filing Recapture of first-time homebuyer credit. Free 1040x filing   f. Free 1040x filing Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Free 1040x filing   g. Free 1040x filing Recapture taxes. Free 1040x filing 2. Free 1040x filing   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Free 1040x filing 3. Free 1040x filing   You had net earnings from self-employment of at least $400. Free 1040x filing 4. Free 1040x filing   You had wages of $108. Free 1040x filing 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Free 1040x filing Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Free 1040x filing You had federal income tax withheld or made estimated tax payments. Free 1040x filing You qualify for the earned income credit. Free 1040x filing See chapter 36 for more information. Free 1040x filing You qualify for the additional child tax credit. Free 1040x filing See chapter 34 for more information. Free 1040x filing You qualify for the health coverage tax credit. Free 1040x filing See chapter 37 for more information. Free 1040x filing You qualify for the American opportunity credit. Free 1040x filing See chapter 35 for more information. Free 1040x filing You qualify for the credit for federal tax on fuels. Free 1040x filing See chapter 37 for more information. Free 1040x filing Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Free 1040x filing (But also see Does My Return Have To Be on Paper , later. Free 1040x filing ) See the discussion under Form 1040 for when you must use that form. Free 1040x filing Form 1040EZ Form 1040EZ is the simplest form to use. Free 1040x filing You can use Form 1040EZ if all of the following apply. Free 1040x filing    Your filing status is single or married filing jointly. Free 1040x filing If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Free 1040x filing You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Free 1040x filing If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free 1040x filing You do not claim any dependents. Free 1040x filing Your taxable income is less than $100,000. Free 1040x filing Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Free 1040x filing You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Free 1040x filing You do not claim any credits other than the earned income credit. Free 1040x filing You do not owe any household employment taxes on wages you paid to a household employee. Free 1040x filing If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Free 1040x filing You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Free 1040x filing   You must meet all of these requirements to use Form 1040EZ. Free 1040x filing If you do not, you must use Form 1040A or Form 1040. Free 1040x filing Figuring tax. Free 1040x filing   On Form 1040EZ, you can use only the tax table to figure your income tax. Free 1040x filing You cannot use Form 1040EZ to report any other tax. Free 1040x filing Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Free 1040x filing You can use Form 1040A if all of the following apply. Free 1040x filing    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Free 1040x filing If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Free 1040x filing You must use Form 1040. Free 1040x filing Your taxable income is less than $100,000. Free 1040x filing Your adjustments to income are for only the following items. Free 1040x filing Educator expenses. Free 1040x filing IRA deduction. Free 1040x filing Student loan interest deduction. Free 1040x filing Tuition and fees. Free 1040x filing You do not itemize your deductions. Free 1040x filing You claim only the following tax credits. Free 1040x filing The credit for child and dependent care expenses. Free 1040x filing (See chapter 32. Free 1040x filing ) The credit for the elderly or the disabled. Free 1040x filing (See chapter 33. Free 1040x filing ) The education credits. Free 1040x filing (See chapter 35. Free 1040x filing ) The retirement savings contribution credit. Free 1040x filing (See chapter 37. Free 1040x filing ) The child tax credit. Free 1040x filing (See chapter 34. Free 1040x filing ) The earned income credit. Free 1040x filing (See chapter 36. Free 1040x filing ) The additional child tax credit. Free 1040x filing (See chapter 34. Free 1040x filing ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Free 1040x filing (See Publication 525, Taxable and Nontaxable Income. Free 1040x filing )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Free 1040x filing   You must meet all these requirements to use Form 1040A. Free 1040x filing If you do not, you must use Form 1040. Free 1040x filing Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Free 1040x filing You can use Form 1040 to report all types of income, deductions, and credits. Free 1040x filing You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Free 1040x filing You must use Form 1040 if any of the following apply. Free 1040x filing    Your taxable income is $100,000 or more. Free 1040x filing You itemize your deductions on Schedule A. Free 1040x filing You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Free 1040x filing You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Free 1040x filing Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Free 1040x filing You received $20 or more in tips in any 1 month and did not report all of them to your employer. Free 1040x filing (See chapter 6. Free 1040x filing ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Free 1040x filing You claim any credits other than the credits listed earlier under Form 1040A. Free 1040x filing You owe the excise tax on insider stock compensation from an expatriated corporation. Free 1040x filing Your Form W-2 shows an amount in box 12 with a code Z. Free 1040x filing You had a qualified health savings account funding distribution from your IRA. Free 1040x filing You are an employee and your employer did not withhold social security and Medicare tax. Free 1040x filing You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Free 1040x filing You are a debtor in a bankruptcy case filed after October 16, 2005. Free 1040x filing You must repay the first-time homebuyer credit. Free 1040x filing You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Free 1040x filing Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Free 1040x filing If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Free 1040x filing See your tax return instructions for details. Free 1040x filing If you do not qualify for Free File, then you should check out IRS. Free 1040x filing gov for low-cost e-file options or Free File Fillable Forms. Free 1040x filing IRS e-file Table 1-4 lists the benefits of IRS e-file. Free 1040x filing IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Free 1040x filing As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Free 1040x filing However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Free 1040x filing Using e-file does not affect your chances of an IRS examination of your return. Free 1040x filing Free File Fillable Forms. Free 1040x filing   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Free 1040x filing These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Free 1040x filing gov, and Apply only to a federal tax return. Free 1040x filing Electronic return signatures. Free 1040x filing   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Free 1040x filing If you are filing online, you must use a Self-Select PIN. Free 1040x filing If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Free 1040x filing Self-Select PIN. Free 1040x filing   The Self-Select PIN method allows you to create your own PIN. Free 1040x filing If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Free 1040x filing   A PIN is any combination of five digits you choose except five zeros. Free 1040x filing If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Free 1040x filing   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Free 1040x filing Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Free 1040x filing AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Free 1040x filing If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Free 1040x filing Visit us at IRS. Free 1040x filing gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Free 1040x filing (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Free 1040x filing The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Free 1040x filing ) You will also be prompted to enter your date of birth. Free 1040x filing Table 1-4. Free 1040x filing Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Free 1040x filing • Free File is available in English and Spanish. Free 1040x filing • Free File is available online 24 hours a day, 7 days a week. Free 1040x filing • Get your refund faster by e-filing using Direct Deposit. Free 1040x filing • Sign electronically with a secure self-selected PIN and file a completely paperless return. Free 1040x filing • Receive an acknowledgement that your return was received and accepted. Free 1040x filing • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Free 1040x filing You can also file a return early and pay the amount you owe by the due date of your return. Free 1040x filing • Save time by preparing and e-filing federal and state returns together. Free 1040x filing • IRS computers quickly and automatically check for errors or other missing information. Free 1040x filing • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Free 1040x filing You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Free 1040x filing If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Free 1040x filing This can be found at IRS. Free 1040x filing gov. Free 1040x filing Click on Request an Electronic Filing PIN. Free 1040x filing Or you can call 1-866-704-7388. Free 1040x filing Practitioner PIN. Free 1040x filing   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Free 1040x filing The practitioner can provide you with details. Free 1040x filing Form 8453. Free 1040x filing   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Free 1040x filing For details, see Form 8453. Free 1040x filing For more details, visit www. Free 1040x filing irs. Free 1040x filing gov/efile and click on “ Individuals. Free 1040x filing ” Identity Protection PIN. Free 1040x filing   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Free 1040x filing If the IRS has not given you this type of number, leave these spaces blank. Free 1040x filing For more information, see the Instructions for Form 1040A or Form 1040. Free 1040x filing Power of attorney. Free 1040x filing   If an agent is signing your return for you, a power of attorney (POA) must be filed. Free 1040x filing Attach the POA to Form 8453 and file it using that form's instructions. Free 1040x filing See Signatures , later, for more information on POAs. Free 1040x filing State returns. Free 1040x filing   In most states, you can file an electronic state return simultaneously with your federal return. Free 1040x filing For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Free 1040x filing irs. Free 1040x filing gov/efile. Free 1040x filing Refunds. Free 1040x filing   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Free 1040x filing With e-file, your refund will be issued faster than if you filed on paper. Free 1040x filing   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Free 1040x filing See Offset against debts under Refunds, later. Free 1040x filing Refund inquiries. Free 1040x filing   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Free 1040x filing See Refund Information , later. Free 1040x filing Amount you owe. Free 1040x filing   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Free 1040x filing See How To Pay , later, for information on how to pay the amount you owe. Free 1040x filing Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Free 1040x filing A computer with Internet access and tax preparation software are all you need. Free 1040x filing Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Free 1040x filing IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Free 1040x filing For information, visit www. Free 1040x filing irs. Free 1040x filing gov/efile. Free 1040x filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Free 1040x filing Others offer it for a fee. Free 1040x filing Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Free 1040x filing Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Free 1040x filing The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Free 1040x filing Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Free 1040x filing To find a site near you, call 1-800-906-9887. Free 1040x filing Or to find the nearest AARP TaxAide site, visit AARP's website at www. Free 1040x filing aarp. Free 1040x filing org/taxaide or call 1-888-227-7669. Free 1040x filing For more information on these programs, go to IRS. Free 1040x filing gov and enter keyword “VITA” in the search box. Free 1040x filing Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Free 1040x filing You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Free 1040x filing Note. Free 1040x filing Tax professionals may charge a fee for IRS e-file. Free 1040x filing Fees can vary depending on the professional and the specific services rendered. Free 1040x filing When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Free 1040x filing For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Free 1040x filing Table 1-5. Free 1040x filing When To File Your 2013 Return For U. Free 1040x filing S. Free 1040x filing citizens and residents who file returns on a calendar year. Free 1040x filing   For Most Taxpayers For Certain Taxpayers Outside the U. Free 1040x filing S. Free 1040x filing No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Free 1040x filing When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Free 1040x filing —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Free 1040x filing Filing paper returns on time. Free 1040x filing   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Free 1040x filing If you send your return by registered mail, the date of the registration is the postmark date. Free 1040x filing The registration is evidence that the return was delivered. Free 1040x filing If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Free 1040x filing The postmarked certified mail receipt is evidence that the return was delivered. Free 1040x filing Private delivery services. Free 1040x filing   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Free 1040x filing The private delivery service can tell you how to get written proof of this date. Free 1040x filing   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free 1040x filing gov and enter “private delivery service” in the search box. Free 1040x filing   The following are designated private delivery services. Free 1040x filing DHL Express (DHL): Same Day Service. Free 1040x filing Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free 1040x filing United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free 1040x filing M. Free 1040x filing , UPS Worldwide Express Plus, and UPS Worldwide Express. Free 1040x filing Filing electronic returns on time. Free 1040x filing   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Free 1040x filing An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Free 1040x filing   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Free 1040x filing The date and time in your time zone controls whether your electronically filed return is timely. Free 1040x filing Filing late. Free 1040x filing   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Free 1040x filing For more information, see Penalties , later. Free 1040x filing Also see Interest under Amount You Owe. Free 1040x filing   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Free 1040x filing Nonresident alien. Free 1040x filing    If you are a nonresident alien and earn wages subject to U. Free 1040x filing S. Free 1040x filing income tax withholding, your 2013 U. Free 1040x filing S. Free 1040x filing income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Free 1040x filing   If you do not earn wages subject to U. Free 1040x filing S. Free 1040x filing income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Free 1040x filing See Publication 519 for more filing information. Free 1040x filing Filing for a decedent. Free 1040x filing   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Free 1040x filing See Publication 559. Free 1040x filing Extensions of Time To File You may be able to get an extension of time to file your return. Free 1040x filing There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Free 1040x filing Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Free 1040x filing Example. Free 1040x filing If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Free 1040x filing If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Free 1040x filing You may also be charged penalties, discussed later. Free 1040x filing How to get the automatic extension. Free 1040x filing   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Free 1040x filing E-file options. Free 1040x filing   There are two ways you can use e-file to get an extension of time to file. Free 1040x filing Complete Form 4868, Application for Automatic Extension of Time To File U. Free 1040x filing S. Free 1040x filing Individual Income Tax Return, to use as a worksheet. Free 1040x filing If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Free 1040x filing If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Free 1040x filing E-file using your personal computer or a tax professional. Free 1040x filing    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free 1040x filing You will need to provide certain information from your tax return for 2012. Free 1040x filing If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Free 1040x filing E-file and pay by credit or debit card or by direct transfer from your bank account. Free 1040x filing   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Free 1040x filing You can do this by phone or over the Internet. Free 1040x filing You do not file Form 4868. Free 1040x filing See Pay online , under How To Pay, later in this chapter. Free 1040x filing Filing a paper Form 4868. Free 1040x filing   You can get an extension of time to file by filing a paper Form 4868. Free 1040x filing Mail it to the address shown in the form instructions. Free 1040x filing   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Free 1040x filing ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Free 1040x filing When to file. Free 1040x filing   You must request the automatic extension by the due date for your return. Free 1040x filing You can file your return any time before the 6-month extension period ends. Free 1040x filing When you file your return. Free 1040x filing   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Free 1040x filing If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Free 1040x filing Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Free 1040x filing Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Free 1040x filing S. Free 1040x filing citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Free 1040x filing However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Free 1040x filing If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Free 1040x filing See Individuals Serving in Combat Zone , later, for special rules that apply to you. Free 1040x filing Married taxpayers. Free 1040x filing   If you file a joint return, only one spouse has to qualify for this automatic extension. Free 1040x filing If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Free 1040x filing How to get the extension. Free 1040x filing   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Free 1040x filing (See the situations listed under (2), earlier. Free 1040x filing ) Extensions beyond 2 months. Free 1040x filing   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Free 1040x filing File Form 4868 and check the box on line 8. Free 1040x filing No further extension. Free 1040x filing   An extension of more than 6 months will generally not be granted. Free 1040x filing However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Free 1040x filing For more information, see When To File and Pay in Publication 54. Free 1040x filing Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Free 1040x filing This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Free 1040x filing Combat zone. Free 1040x filing   For purposes of the automatic extension, the term “combat zone” includes the following areas. Free 1040x filing The Arabian peninsula area, effective January 17, 1991. Free 1040x filing The Kosovo area, effective March 24, 1999. Free 1040x filing Afghanistan area, effective September 19, 2001. Free 1040x filing   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Free 1040x filing The publication also has information about other tax benefits available to military personnel serving in a combat zone. Free 1040x filing Extension period. Free 1040x filing   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Free 1040x filing   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Free 1040x filing For example, you have 3½ months (January 1 – April 15) to file your tax return. Free 1040x filing Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Free 1040x filing See Extension of Deadlines in Publication 3 for more information. Free 1040x filing   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Free 1040x filing How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Free 1040x filing It also explains how to complete certain sections of the form. Free 1040x filing You may find Table 1-6 helpful when you prepare your paper return. Free 1040x filing Table 1-6. Free 1040x filing Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Free 1040x filing 2 — Get the forms, schedules, and publications you need. Free 1040x filing 3 — Fill in your return. Free 1040x filing 4 — Check your return to make sure it is correct. Free 1040x filing 5 — Sign and date your return. Free 1040x filing 6 — Attach all required forms and schedules. Free 1040x filing Electronic returns. Free 1040x filing   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Free 1040x filing Substitute tax forms. Free 1040x filing   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Free 1040x filing Form W-2. Free 1040x filing   If you were an employee, you should receive Form W-2 from your employer. Free 1040x filing You will need the information from this form to prepare your return. Free 1040x filing See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Free 1040x filing   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free 1040x filing If it is mailed, you should allow adequate time to receive it before contacting your employer. Free 1040x filing If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Free 1040x filing When you request IRS help, be prepared to provide the following information. Free 1040x filing Your name, address (including ZIP code), and phone number. Free 1040x filing Your SSN. Free 1040x filing Your dates of employment. Free 1040x filing Your employer's name, address (including ZIP code), and phone number. Free 1040x filing Form 1099. Free 1040x filing   If you received certain types of income, you may receive a Form 1099. Free 1040x filing For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Free 1040x filing If it is mailed, you should allow adequate time to receive it before contacting the payer. Free 1040x filing If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Free 1040x filing When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Free 1040x filing A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Free 1040x filing You must account for your income and expenses in a way that clearly shows your taxable income. Free 1040x filing The way you do this is called an accounting method. Free 1040x filing This section explains which accounting periods and methods you can use. Free 1040x filing Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Free 1040x filing If you do not use a calendar year, your accounting period is a fiscal year. Free 1040x filing A regular fiscal year is a 12-month period that ends on the last day of any month except December. Free 1040x filing A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Free 1040x filing You choose your accounting period (tax year) when you file your first income tax return. Free 1040x filing It cannot be longer than 12 months. Free 1040x filing More information. Free 1040x filing   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Free 1040x filing Accounting Methods Your accounting method is the way you account for your income and expenses. Free 1040x filing Most taxpayers use either the cash method or an accrual method. Free 1040x filing You choose a method when you file your first income tax return. Free 1040x filing If you want to change your accounting method after that, you generally must get IRS approval. Free 1040x filing Cash method. Free 1040x filing   If you use this method, report all items of income in the year in which you actually or constructively receive them. Free 1040x filing Generally, you deduct all expenses in the year you actually pay them. Free 1040x filing This is the method most individual taxpayers use. Free 1040x filing Constructive receipt. Free 1040x filing   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Free 1040x filing You do not need to have physical possession of it. Free 1040x filing For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Free 1040x filing Garnisheed wages. Free 1040x filing   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Free 1040x filing You must include these wages in income for the year you would have received them. Free 1040x filing Debts paid for you. Free 1040x filing   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Free 1040x filing See Canceled Debts in chapter 12 for more information. Free 1040x filing Payment to third party. Free 1040x filing   If a third party is paid income from property you own, you have constructively received the income. Free 1040x filing It is the same as if you had actually received the income and paid it to the third party. Free 1040x filing Payment to an agent. Free 1040x filing   Income an agent receives for you is income you constructively received in the year the agent receives it. Free 1040x filing If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Free 1040x filing Check received or available. Free 1040x filing   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Free 1040x filing A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Free 1040x filing It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Free 1040x filing It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Free 1040x filing No constructive receipt. Free 1040x filing   There may be facts to show that you did not constructively receive income. Free 1040x filing Example. Free 1040x filing Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Free 1040x filing Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Free 1040x filing Accrual method. Free 1040x filing   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Free 1040x filing You generally deduct your expenses when you incur them, rather than when you pay them. Free 1040x filing Income paid in advance. Free 1040x filing   An advance payment of income is generally included in gross income in the year you receive it. Free 1040x filing Your method of accounting does not matter as long as the income is available to you. Free 1040x filing An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Free 1040x filing   A limited deferral until the next tax year may be allowed for certain advance payments. Free 1040x filing See Publication 538 for specific information. Free 1040x filing Additional information. Free 1040x filing   For more information on accounting methods, including how to change your accounting method, see Publication 538. Free 1040x filing Social Security Number (SSN) You must enter your SSN on your return. Free 1040x filing If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Free 1040x filing If you are filing a joint return, include the SSNs in the same order as the names. Free 1040x filing Use this same order in submitting other forms and documents to the IRS. Free 1040x filing Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Free 1040x filing If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Free 1040x filing If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Free 1040x filing If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Free 1040x filing Name change. Free 1040x filing   If you changed your name because of marriage, divorce, etc. Free 1040x filing , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Free 1040x filing This prevents delays in processing your return and issuing refunds. Free 1040x filing It also safeguards your future social security benefits. Free 1040x filing Dependent's SSN. Free 1040x filing   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Free 1040x filing This requirement applies to all dependents (not just your children) claimed on your tax return. Free 1040x filing Exception. Free 1040x filing    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Free 1040x filing The document must show that the child was born alive. Free 1040x filing No SSN. Free 1040x filing   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Free 1040x filing It usually takes about 2 weeks to get an SSN. Free 1040x filing If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Free 1040x filing   If you are a U. Free 1040x filing S. Free 1040x filing citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Free 1040x filing If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Free 1040x filing   Form SS-5 is available at any SSA office, on the Internet at www. Free 1040x filing socialsecurity. Free 1040x filing gov, or by calling 1-800-772-1213. Free 1040x filing If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Free 1040x filing   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Free 1040x filing   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Free 1040x filing Adoption taxpayer identification number (ATIN). Free 1040x filing   If you are in the process of adopting a child who is a U. Free 1040x filing S. Free 1040x filing citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Free 1040x filing    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Free 1040x filing S. Free 1040x filing Adoptions, with the IRS to get an ATIN if all of the following are true. Free 1040x filing You have a child living with you who was placed in your home for legal adoption. Free 1040x filing You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Free 1040x filing You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Free 1040x filing You are eligible to claim the child as a dependent on your tax return. Free 1040x filing After the adoption is final, you must apply for an SSN for the child. Free 1040x filing You cannot continue using the ATIN. Free 1040x filing   See Form W-7A for more information. Free 1040x filing Nonresident alien spouse. Free 1040x filing   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Free 1040x filing If your spouse is not eligible for an SSN, see the following discussion on ITINs. Free 1040x filing Individual taxpayer identification number (ITIN). Free 1040x filing   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Free 1040x filing This also applies to an alien spouse or dependent. Free 1040x filing To apply for an ITIN, file Form W-7 with the IRS. Free 1040x filing It usually takes about 6 to 10 weeks to get an ITIN. Free 1040x filing Enter the ITIN on your tax return wherever an SSN is requested. Free 1040x filing    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Free 1040x filing See the Form W-7 instructions for how and where to file. Free 1040x filing You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Free 1040x filing ITIN for tax use only. Free 1040x filing   An ITIN is for tax use only. Free 1040x filing It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Free 1040x filing S. Free 1040x filing law. Free 1040x filing Penalty for not providing social security number. Free 1040x filing   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Free 1040x filing See the discussion on Penalties , later, for more information. Free 1040x filing SSN on correspondence. Free 1040x filing   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Free 1040x filing Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Free 1040x filing Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Free 1040x filing If you want $3 to go to this fund, check the box. Free 1040x filing If you are filing a joint return, your spouse can also have $3 go to the fund. Free 1040x filing If you check a box, your tax or refund will not change. Free 1040x filing Computations The following information may be useful in making the return easier to complete. Free 1040x filing Rounding off dollars. Free 1040x filing   You can round off cents to whole dollars on your return and schedules. Free 1040x filing If you do round to whole dollars, you must round all amounts. Free 1040x filing To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Free 1040x filing For example, $1. Free 1040x filing 39 becomes $1 and $2. Free 1040x filing 50 becomes $3. Free 1040x filing   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Free 1040x filing Example. Free 1040x filing You receive two Forms W-2: one showing wages of $5,000. Free 1040x filing 55 and one showing wages of $18,500. Free 1040x filing 73. Free 1040x filing On Form 1040, line 7, you would enter $23,501 ($5,000. Free 1040x filing 55 + $18,500. Free 1040x filing 73 = $23,501. Free 1040x filing 28), not $23,502 ($5,001 + $18,501). Free 1040x filing Equal amounts. Free 1040x filing   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Free 1040x filing Example. Free 1040x filing Line 1 is $500. Free 1040x filing Line 3 is $500. Free 1040x filing Line 5 asks you to enter the smaller of line 1 or 3. Free 1040x filing Enter $500 on line 5. Free 1040x filing Negative amounts. Free 1040x filing   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Free 1040x filing To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Free 1040x filing Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Free 1040x filing You may be able to file a paperless return using IRS e-file. Free 1040x filing There's nothing to attach or mail, not even your Forms W-2. Free 1040x filing See Does My Return Have To Be on Paper, earlier. Free 1040x filing Form W-2. Free 1040x filing   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Free 1040x filing You should have a Form W-2 from each employer. Free 1040x filing If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Free 1040x filing Attach it to the front page of your paper return, not to any attachments. Free 1040x filing For more information, see Form W-2 in chapter 4. Free 1040x filing   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free 1040x filing , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Free 1040x filing Form 1040EZ. Free 1040x filing   There are no additional schedules to file with Form 1040EZ. Free 1040x filing Form 1040A. Free 1040x filing   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Free 1040x filing Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Free 1040x filing Do not attach items unless required to do so. Free 1040x filing Form 1040. Free 1040x filing   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Free 1040x filing Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Free 1040x filing Do not attach items unless required to do so. Free 1040x filing Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Free 1040x filing If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th