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How To File Taxes

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How To File Taxes

How to file taxes 7. How to file taxes   How To Get Tax Help Table of Contents Outside the U. How to file taxes S. How to file taxes Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to file taxes Free help with your tax return. How to file taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. How to file taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to file taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to file taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to file taxes gov, download the IRS2Go app, or call 1-800-906-9887. How to file taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to file taxes aarp. How to file taxes org/money/taxaide or call 1-888-227-7669. How to file taxes For more information on these programs, go to IRS. How to file taxes gov and enter “VITA” in the search box. How to file taxes Internet. How to file taxes    IRS. How to file taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to file taxes Download the free IRS2Go app from the iTunes app store or from Google Play. How to file taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to file taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to file taxes gov or download the IRS2Go app and select the Refund Status option. How to file taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to file taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. How to file taxes No need to wait on the phone or stand in line. How to file taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to file taxes When you reach the response screen, you can print the entire interview and the final response for your records. How to file taxes New subject areas are added on a regular basis. How to file taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to file taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to file taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to file taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to file taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to file taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to file taxes You can also ask the IRS to mail a return or an account transcript to you. How to file taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to file taxes gov or by calling 1-800-908-9946. How to file taxes Tax return and tax account transcripts are generally available for the current year and the past three years. How to file taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to file taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to file taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to file taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. How to file taxes gov and enter Where's My Amended Return? in the search box. How to file taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file taxes It can take up to 3 weeks from the date you mailed it to show up in our system. How to file taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. How to file taxes gov. How to file taxes Select the Payment tab on the front page of IRS. How to file taxes gov for more information. How to file taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to file taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to file taxes gov. How to file taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to file taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to file taxes gov. How to file taxes Request an Electronic Filing PIN by going to IRS. How to file taxes gov and entering Electronic Filing PIN in the search box. How to file taxes Download forms, instructions and publications, including accessible versions for people with disabilities. How to file taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to file taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to file taxes An employee can answer questions about your tax account or help you set up a payment plan. How to file taxes Before you visit, check the Office Locator on IRS. How to file taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to file taxes If you have a special need, such as a disability, you can request an appointment. How to file taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to file taxes Apply for an Employer Identification Number (EIN). How to file taxes Go to IRS. How to file taxes gov and enter Apply for an EIN in the search box. How to file taxes Read the Internal Revenue Code, regulations, or other official guidance. How to file taxes Read Internal Revenue Bulletins. How to file taxes Sign up to receive local and national tax news and more by email. How to file taxes Just click on “subscriptions” above the search box on IRS. How to file taxes gov and choose from a variety of options. How to file taxes Phone. How to file taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to file taxes Download the free IRS2Go app from the iTunes app store or from Google Play. How to file taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to file taxes gov, or download the IRS2Go app. How to file taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file taxes Most VITA and TCE sites offer free electronic filing. How to file taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to file taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to file taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to file taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to file taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file taxes Note, the above information is for our automated hotline. How to file taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to file taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to file taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file taxes It can take up to 3 weeks from the date you mailed it to show up in our system. How to file taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to file taxes You should receive your order within 10 business days. How to file taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to file taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to file taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to file taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to file taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to file taxes    Outside the U. How to file taxes S. How to file taxes If you are outside the United States, taxpayer assistance is available by calling the following U. How to file taxes S Embassies or consulates. How to file taxes    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). How to file taxes   If you are in a U. How to file taxes S. How to file taxes territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. How to file taxes S. How to file taxes Virgin Islands) and have a tax question, you can call 1-800-829-1040. How to file taxes Walk-in. How to file taxes   You can find a selection of forms, publications and services — in-person. How to file taxes Products. How to file taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to file taxes Services. How to file taxes You can walk in to your local TAC for face-to-face tax help. How to file taxes An employee can answer questions about your tax account or help you set up a payment plan. How to file taxes Before visiting, use the Office Locator tool on IRS. How to file taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to file taxes    Outside the U. How to file taxes S. How to file taxes If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. How to file taxes S. How to file taxes Embassies and consulates. How to file taxes   Walk-in taxpayer assistance is available at the following U. How to file taxes S. How to file taxes Embassies or consulates. How to file taxes    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. How to file taxes Mail. How to file taxes   You can send your order for forms, instructions, and publications to the address below. How to file taxes You should receive a response within 10 business days after your request is received. How to file taxes Internal Revenue Service 1201 N. How to file taxes Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. How to file taxes S. How to file taxes If you are outside the United States, you can get tax assistance by writing to the address below. How to file taxes  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. How to file taxes   The Taxpayer Advocate Service Is Here to Help You. How to file taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to file taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to file taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to file taxes You face (or your business is facing) an immediate threat of adverse action. How to file taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to file taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to file taxes Here's why we can help: TAS is an independent organization within the IRS. How to file taxes Our advocates know how to work with the IRS. How to file taxes Our services are free and tailored to meet your needs. How to file taxes We have offices in every state, the District of Columbia, and Puerto Rico. How to file taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to file taxes  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to file taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to file taxes Outside the U. How to file taxes S. How to file taxes   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. How to file taxes You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. How to file taxes R. How to file taxes 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to file taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to file taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to file taxes Prev  Up  Next   Home   More Online Publications
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The How To File Taxes

How to file taxes 7. How to file taxes   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. How to file taxes Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. How to file taxes Useful Items - You may want to see: Forms (and Instructions) 1040 U. How to file taxes S. How to file taxes Individual Income Tax Return 1040A U. How to file taxes S. How to file taxes Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. How to file taxes S. How to file taxes Nonresident Alien Income Tax Return 1040NR-EZ U. How to file taxes S. How to file taxes Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. How to file taxes What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. How to file taxes Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. How to file taxes The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). How to file taxes Under U. How to file taxes S. How to file taxes immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. How to file taxes Extensions of time to file. How to file taxes   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. How to file taxes You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). How to file taxes Use Form 4868 to get the extension to October 15. How to file taxes In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). How to file taxes To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. How to file taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. How to file taxes   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. How to file taxes S. How to file taxes citizens and resident aliens abroad who expect to qualify for special tax treatment). How to file taxes    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. How to file taxes You may be able to file your return electronically. How to file taxes See IRS e-file in your form instructions. How to file taxes Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. How to file taxes If you are any of the following, you must file a return. How to file taxes A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. How to file taxes (But see Exceptions , later. How to file taxes ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. How to file taxes S. How to file taxes sources, or Your income is exempt from income tax. How to file taxes A nonresident alien individual not engaged in a trade or business in the United States with U. How to file taxes S. How to file taxes income on which the tax liability was not satisfied by the withholding of tax at the source. How to file taxes A representative or agent responsible for filing the return of an individual described in (1) or (2). How to file taxes A fiduciary for a nonresident alien estate or trust. How to file taxes You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. How to file taxes For example, if you have no U. How to file taxes S. How to file taxes business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. How to file taxes For information on what is timely, see When to file for deductions and credits under When To File, later. How to file taxes Exceptions. How to file taxes   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. How to file taxes Your only U. How to file taxes S. How to file taxes trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. How to file taxes You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. How to file taxes Even if you have left the United States and filed a Form 1040-C, U. How to file taxes S. How to file taxes Departing Alien Income Tax Return, on departure, you still must file an annual U. How to file taxes S. How to file taxes income tax return. How to file taxes If you are married and both you and your spouse are required to file, you must each file a separate return. How to file taxes Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. How to file taxes You do not claim any dependents. How to file taxes You cannot be claimed as a dependent on someone else's U. How to file taxes S. How to file taxes tax return. How to file taxes If you were married, you do not claim an exemption for your spouse. How to file taxes Your taxable income is less than $100,000. How to file taxes The only itemized deduction you can claim is for state and local income taxes. How to file taxes Note. How to file taxes Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. How to file taxes See chapter 5. How to file taxes Your only U. How to file taxes S. How to file taxes source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. How to file taxes (If you had taxable interest or dividend income, you cannot use this form. How to file taxes ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. How to file taxes You are not claiming any tax credits. How to file taxes This is not an “expatriation return. How to file taxes ” See Expatriation Tax in chapter 4. How to file taxes The only taxes you owe are: The income tax from the Tax Table. How to file taxes The social security and Medicare tax from Form 4137 or Form 8919. How to file taxes You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. How to file taxes You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. How to file taxes If you do not meet all of the above conditions, you must file Form 1040NR. How to file taxes When To File If you are an employee and you receive wages subject to U. How to file taxes S. How to file taxes income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. How to file taxes For the 2013 calendar year, file your return by April 15, 2014. How to file taxes If you are not an employee who receives wages subject to U. How to file taxes S. How to file taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. How to file taxes For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. How to file taxes ) Extensions of time to file. How to file taxes   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. How to file taxes For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). How to file taxes You must file the extension by the regular due date of your return. How to file taxes   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). How to file taxes To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. How to file taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. How to file taxes When to file for deductions and credits. How to file taxes   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. How to file taxes For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. How to file taxes However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. How to file taxes The allowance of the following credits is not affected by this time requirement. How to file taxes Credit for withheld taxes. How to file taxes Credit for excise tax on certain uses of gasoline and special fuels. How to file taxes Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. How to file taxes Protective return. How to file taxes   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. How to file taxes S. How to file taxes trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. How to file taxes By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. How to file taxes You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. How to file taxes   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. How to file taxes To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. How to file taxes   You can follow the same procedure if you believe you have no U. How to file taxes S. How to file taxes tax liability because of a U. How to file taxes S. How to file taxes tax treaty. How to file taxes Be sure to also complete item L on page 5 of Form 1040NR. How to file taxes Waiver of filing deadline. How to file taxes   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. How to file taxes S. How to file taxes income tax return (including a protective return) and you cooperate with the IRS in determining your U. How to file taxes S. How to file taxes income tax liability for the tax year for which you did not file a return. How to file taxes Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. How to file taxes  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. How to file taxes O. How to file taxes Box 1303 Charlotte, NC 28201-1303 Aliens from the U. How to file taxes S. How to file taxes Virgin Islands. How to file taxes    If you are a bona fide resident of the U. How to file taxes S. How to file taxes Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. How to file taxes S. How to file taxes Virgin Islands and file your income tax returns at the following address. How to file taxes Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. How to file taxes Thomas, VI 00802   Report all income from U. How to file taxes S. How to file taxes sources, as well as income from other sources, on your return. How to file taxes For information on filing U. How to file taxes S. How to file taxes Virgin Islands returns, contact the U. How to file taxes S. How to file taxes Virgin Islands Bureau of Internal Revenue. How to file taxes   Chapter 8 discusses withholding from U. How to file taxes S. How to file taxes wages of U. How to file taxes S. How to file taxes Virgin Islanders. How to file taxes Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How to file taxes   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. How to file taxes Report all income, including income from U. How to file taxes S. How to file taxes sources, on your return. How to file taxes It is not necessary to file a separate U. How to file taxes S. How to file taxes income tax return. How to file taxes    Bona fide residents of Guam should file their Guam returns at the following address. How to file taxes   Department of Revenue and Taxation Government of Guam P. How to file taxes O. How to file taxes Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. How to file taxes   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. How to file taxes O. How to file taxes Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. How to file taxes 570, Tax Guide for Individuals With Income From U. How to file taxes S. How to file taxes Possessions, for information on where to file your return. How to file taxes Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. How to file taxes S. How to file taxes Individual Income Tax Return. How to file taxes Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. How to file taxes If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. How to file taxes ) to Form 1040X. How to file taxes Print “Amended” across the top. How to file taxes Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. How to file taxes A return filed before the final due date is considered to have been filed on the due date. How to file taxes Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. How to file taxes FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. How to file taxes The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. How to file taxes The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. How to file taxes However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. How to file taxes A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. How to file taxes Filing requirements. How to file taxes   FinCEN Form 105 filing requirements follow. How to file taxes Recipients. How to file taxes   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. How to file taxes Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. How to file taxes   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. How to file taxes Travelers. How to file taxes   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. How to file taxes Penalties. How to file taxes   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. How to file taxes Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. How to file taxes More information. How to file taxes   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. How to file taxes Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. How to file taxes A resident alien of the United States for any part of the tax year. How to file taxes A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. How to file taxes S. How to file taxes income tax treaty. How to file taxes See Effect of Tax Treaties in chapter 1. How to file taxes A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. How to file taxes See chapter 1 for information about this election. How to file taxes A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. How to file taxes See Publication 570, Tax Guide for Individuals With Income From U. How to file taxes S. How to file taxes Possessions, for a definition of bona fide resident. How to file taxes You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). How to file taxes The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. How to file taxes Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. How to file taxes S. How to file taxes person. How to file taxes You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. How to file taxes More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. How to file taxes Penalties The law provides penalties for failure to file returns or pay taxes as required. How to file taxes Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. How to file taxes You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. How to file taxes If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. How to file taxes Filing late. How to file taxes   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. How to file taxes The penalty is based on the tax not paid by the due date (without regard to extensions). How to file taxes The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. How to file taxes Fraud. How to file taxes   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. How to file taxes Return over 60 days late. How to file taxes   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. How to file taxes Exception. How to file taxes   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. How to file taxes Paying tax late. How to file taxes   You will have to pay a failure-to-pay penalty of ½ of 1% (. How to file taxes 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. How to file taxes This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. How to file taxes   The monthly rate of the failure-to-pay penalty is half the usual rate (. How to file taxes 25% instead of . How to file taxes 50%) if an installment agreement is in effect for that month. How to file taxes You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. How to file taxes   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. How to file taxes If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. How to file taxes   This penalty cannot be more than 25% of your unpaid tax. How to file taxes You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. How to file taxes Combined penalties. How to file taxes   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. How to file taxes However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. How to file taxes Accuracy-related penalty. How to file taxes   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. How to file taxes The penalty is equal to 20% of the underpayment. How to file taxes The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. How to file taxes The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. How to file taxes Negligence or disregard. How to file taxes   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. How to file taxes Negligence also includes failure to keep adequate books and records. How to file taxes You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. How to file taxes   The term “disregard” includes any careless, reckless, or intentional disregard. How to file taxes Adequate disclosure. How to file taxes   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. How to file taxes See Disclosure statement , later. How to file taxes   This exception will not apply to an item that is attributable to a tax shelter. How to file taxes In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. How to file taxes Substantial understatement of income tax. How to file taxes   You understate your tax if the tax shown on your return is less than the correct tax. How to file taxes The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. How to file taxes However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. How to file taxes   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. How to file taxes However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. How to file taxes Substantial authority. How to file taxes   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. How to file taxes Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. How to file taxes Disclosure statement. How to file taxes   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. How to file taxes You must also have a reasonable basis for treating the item the way you did. How to file taxes   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. How to file taxes   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. How to file taxes Transaction lacking economic substance. How to file taxes   For more information on economic substance, see section 7701(o). How to file taxes Foreign financial asset. How to file taxes   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. How to file taxes Reasonable cause. How to file taxes   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. How to file taxes You must also show that you acted in good faith. How to file taxes This does not apply to a transaction that lacks economic substance. How to file taxes Filing erroneous claim for refund or credit. How to file taxes   You may have to pay a penalty if you file an erroneous claim for refund or credit. How to file taxes The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. How to file taxes However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. How to file taxes The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. How to file taxes Frivolous tax submission. How to file taxes   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. How to file taxes A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. How to file taxes For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. How to file taxes irs. How to file taxes gov/irb/2010-17_irb/ar13. How to file taxes html. How to file taxes   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. How to file taxes This includes altering or striking out the preprinted language above the space provided for your signature. How to file taxes   This penalty is added to any other penalty provided by law. How to file taxes Fraud. How to file taxes   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. How to file taxes Failure to supply taxpayer identification number. How to file taxes   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. How to file taxes You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. How to file taxes   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. How to file taxes The number must be shown on the Form 1099-INT or other statement the bank sends you. How to file taxes If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. How to file taxes (You also may be subject to “backup” withholding of income tax. How to file taxes )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. How to file taxes Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. How to file taxes Prev  Up  Next   Home   More Online Publications