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Irs Forms And Publications

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Irs Forms And Publications

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

Resources to help you recover from Hurricane Sandy.

Get Help

  • Register for Assistance: Survivors in declared counties can use DisasterAssistance.gov to apply for assistance and check the status of your application online. The portal is a clearinghouse of more than 70 forms of assistance from 17 federal agencies and is accessible via Web-enabled mobile devices.
  • Find Housing - The Department of Housing and Urban Development has help for people displaced by the storm, steps to take for a storm damaged home, and contacts if you feel you have experienced housing discrimination.
  • Wreckage Removal - State and local governments who are public assistance applicants may be reimbursed by the Department of Homeland Security for the salaries and benefits of employees involved in cleanup efforts.
  • Avoid Disaster Scams - Learn how to avoid charity and home repair cams after a disaster, from the Federal Trade Commission.
  • Guides for Rebuilding - The U.S. Department of Housing and Urban Development offers disaster recovery guides for builders.
  • Food Assistance - USDA provides food to disaster relief organizations for people affected by a disaster. It also offers grants for rural communities with water quality and supply issues, and assistance to farmers and others for natural disaster losses.
  • Business Loans – Your business may be eligible for disaster assistance from the Small Business Administration.
  • Government Contracting – The General Services Administration helps federal, state, and local governments get supplies, equipment, and services needed to support disaster relief.

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Health and Safety

Safety is a primary issue when you're recovering from a disaster. Follow these tips to help ensure your safety and cope with the disaster. If you aren't able to return home, states, tribes, localities, and the Red Cross continue to operate emergency shelters along the East Coast. Here's how to find shelter:

  • Stay informed about the federal public health response and recovery effort, food and water safety, preventing disease and injury, safe clean-up, sanitation, and mental health resources.
  • Monitor conditions in your area; find shelter; and let others know you are safe, with the Red Cross Hurricane App.
  • Download the FEMA app to find a map with open shelters and open FEMA Disaster Recovery Centers.
  • Call the Red Cross at 1-800-RED-CROSS (1-800-733-2767).
  • Search for shelters via text message: text: SHELTER and your ZIP code to 43362 (4FEMA). For example: Shelter 01234 (standard rates apply).
  • Check local news media outlets.

Responders: People working on clean-up and helping disaster survivors also need to be concerned about their health and safety. The Department of Labor offers technical assistance and resources to help protect the occupational safety and health of workers in disaster areas.

Cancer patients can have can have weakened immune systems and may be at higher risk for infections, bleeding, fatigue, and injury. Call 1-800-4-CANCER (1-800-422-6237) to learn where to receive care if a disaster event disrupts care or displaces patients.

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Find Family and Friends

  • Red Cross Safe and Well List  – During a disaster, register yourself as "safe and well" so that family and friends know of your well-being. You can also use the database to search for missing loved ones.
  • Next of Kin National Registry  – Register with, or search, this emergency contact system if you or your family member is missing, injured, or deceased.
  • International Evacuees and Foreign Nationals  – If you are a tourist or other foreign national and cannot reach family members directly, contact your consulate.

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Donate and Volunteer

Donate Blood caused the cancellation of hundreds of Red Cross blood drives, resulting in a shortage of blood and platelets.

Cash donations are very useful in situations where supplies must be acquired quickly. This is the most efficient way to make an impact with your donations. If you need help in determining who to give to, the National Voluntary Organization Active in Disaster website has a list of major nonprofits that are active in disaster work or you can make your offer through the National Donations Management Network.

Volunteer - Affiliate with existing non-profit organizations before going to the disaster area. Immediately following a disaster, a community can become easily overwhelmed by the amount of generous people who want to help. Contacting and affiliating with an established organization will help to ensure that you are appropriately trained to respond in the most effective way. Be patient: Recovery lasts a lot longer than the media attention. There will be volunteer needs for many months.

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Find Volunteer Opportunities

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What Government is Doing

  • Hurricane Sandy Rebuilding Task Force - The Task Force will coordinate long-term rebuilding plans for the affected region and its infrastructure.
  • Safety and Cleanup - The US Environmental Protection Agency is checking areas affected by Hurricane Sandy for potential contamination, and offers safety and cleanup information for parents, homeowners, communities and local governments, and builders.
  • Federal Building Closures  – The General Services Administration provides a list of closed federal facilities in areas affected by Hurricane Sandy.
  • Social Security Office Closures  – If your local Social Security office is closed, there may be other ways to complete your business.
  • Power Restoration  – The Department of Energy is supporting utility power restoration.
  • Federal Communications Commission  – View notices on filing deadlines and information on the commission’s efforts to support the recovery of communications infrastructure.
  • Restoring Wildlife Refuges  – The Fish and Wildlife Service is working to assess damage to National Wildlife Refuges, and restore storm damaged areas for safe public access.
  • Customs and Border Protection - News, photos and videos of Customs and Border Protection officers resume work in New York and New Jersey.
  • Federal Employees and Retirees - The Office of Personnel Management has information about leave and pay for federal employees and retirees.

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Hurricane Sandy Widget

To use the widget on your own site, copy the code below and paste it onto your web page:

<iframe 
src="http://www.usa.gov/widgets/sandy/sandy-2012-widget.htm" 
height="298" width="200" 
frameborder="0" scrolling="auto" title="Hurricane 
Sandy Widget">
<a href="http://www.usa.gov/Topics/Weather/Hurricane/sandy.shtml">
Government Resources to Help You Recover 
from Hurricane Sandy</a></iframe>

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The Irs Forms And Publications

Irs forms and publications 4. Irs forms and publications   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Irs forms and publications However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Irs forms and publications For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Irs forms and publications This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Irs forms and publications The student loan interest deduction is taken as an adjustment to income. Irs forms and publications This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Irs forms and publications This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. Irs forms and publications Table 4-1. Irs forms and publications Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. Irs forms and publications Do not rely on this table alone. Irs forms and publications Refer to the text for complete details. Irs forms and publications Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. Irs forms and publications Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. Irs forms and publications Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. Irs forms and publications Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. Irs forms and publications Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). Irs forms and publications Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Irs forms and publications It includes both required and voluntary interest payments. Irs forms and publications Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. Irs forms and publications Loans from the following sources are not qualified student loans. Irs forms and publications A related person. Irs forms and publications A qualified employer plan. Irs forms and publications Your dependent. Irs forms and publications   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. Irs forms and publications You can find more information about dependents in Publication 501. Irs forms and publications Exceptions. Irs forms and publications   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. Irs forms and publications An individual can be your dependent even if you are the dependent of another taxpayer. Irs forms and publications An individual can be your dependent even if the individual files a joint return with a spouse. Irs forms and publications An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Irs forms and publications Reasonable period of time. Irs forms and publications   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Irs forms and publications   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Irs forms and publications The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Irs forms and publications   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. Irs forms and publications Academic period. Irs forms and publications   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Irs forms and publications In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Irs forms and publications Eligible student. Irs forms and publications   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Irs forms and publications Enrolled at least half-time. Irs forms and publications   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Irs forms and publications   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Irs forms and publications However, the standard may not be lower than any of those established by the U. Irs forms and publications S. Irs forms and publications Department of Education under the Higher Education Act of 1965. Irs forms and publications Related person. Irs forms and publications   You cannot deduct interest on a loan you get from a related person. Irs forms and publications Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Irs forms and publications ), Your lineal descendants (children, grandchildren, etc. Irs forms and publications ), and Certain corporations, partnerships, trusts, and exempt organizations. Irs forms and publications Qualified employer plan. Irs forms and publications   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Irs forms and publications Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Irs forms and publications They include amounts paid for the following items. Irs forms and publications Tuition and fees. Irs forms and publications Room and board. Irs forms and publications Books, supplies, and equipment. Irs forms and publications Other necessary expenses (such as transportation). Irs forms and publications The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Irs forms and publications Eligible educational institution. Irs forms and publications   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Irs forms and publications S. Irs forms and publications Department of Education. Irs forms and publications It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs forms and publications   Certain educational institutions located outside the United States also participate in the U. Irs forms and publications S. Irs forms and publications Department of Education's Federal Student Aid (FSA) programs. Irs forms and publications   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Irs forms and publications   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Irs forms and publications The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Irs forms and publications    The educational institution should be able to tell you if it is an eligible educational institution. Irs forms and publications Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. Irs forms and publications Employer-provided educational assistance. Irs forms and publications See chapter 11, Employer-Provided Educational Assistance . Irs forms and publications Tax-free distribution of earnings from a Coverdell education savings account (ESA). Irs forms and publications See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. Irs forms and publications Tax-free distribution of earnings from a qualified tuition program (QTP). Irs forms and publications See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. Irs forms and publications U. Irs forms and publications S. Irs forms and publications savings bond interest that you exclude from income because it is used to pay qualified education expenses. Irs forms and publications See chapter 10, Education Savings Bond Program . Irs forms and publications The tax-free part of scholarships and fellowships. Irs forms and publications See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Irs forms and publications Veterans' educational assistance. Irs forms and publications See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Irs forms and publications Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Irs forms and publications Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. Irs forms and publications Loan origination fee. Irs forms and publications   In general, this is a one-time fee charged by the lender when a loan is made. Irs forms and publications To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Irs forms and publications A loan origination fee treated as interest accrues over the term of the loan. Irs forms and publications   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. Irs forms and publications If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. Irs forms and publications The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. Irs forms and publications A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. Irs forms and publications Example. Irs forms and publications In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. Irs forms and publications The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. Irs forms and publications Bill began making payments on his student loan in 2013. Irs forms and publications Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. Irs forms and publications Bill's loan is payable in 120 equal monthly payments. Irs forms and publications He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). Irs forms and publications Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. Irs forms and publications To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. Irs forms and publications Capitalized interest. Irs forms and publications   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Irs forms and publications Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. Irs forms and publications No deduction for capitalized interest is allowed in a year in which no loan payments were made. Irs forms and publications Interest on revolving lines of credit. Irs forms and publications   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Irs forms and publications See Qualified Education Expenses , earlier. Irs forms and publications Interest on refinanced student loans. Irs forms and publications   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Irs forms and publications    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Irs forms and publications Voluntary interest payments. Irs forms and publications   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Irs forms and publications Example. Irs forms and publications The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. Irs forms and publications He began making payments as required. Irs forms and publications In September 2013, Roger enrolled in graduate school on a full-time basis. Irs forms and publications He applied for and was granted deferment of his loan payments while in graduate school. Irs forms and publications Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. Irs forms and publications Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. Irs forms and publications Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. Irs forms and publications To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. Irs forms and publications Example. Irs forms and publications In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. Irs forms and publications The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. Irs forms and publications The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. Irs forms and publications At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. Irs forms and publications The loan is payable over 60 months, with a payment of $200. Irs forms and publications 51 due on the first of each month, beginning November 2013. Irs forms and publications Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. Irs forms and publications However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). Irs forms and publications Payment Date   Payment   Stated Interest   Principal November 2013   $200. Irs forms and publications 51   $44. Irs forms and publications 27   $156. Irs forms and publications 24 December 2013   $200. Irs forms and publications 51   $43. Irs forms and publications 62   $156. Irs forms and publications 89 Totals   $401. Irs forms and publications 02   $87. Irs forms and publications 89   $313. Irs forms and publications 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. Irs forms and publications 89. Irs forms and publications Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). Irs forms and publications A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. Irs forms and publications Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. Irs forms and publications Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. Irs forms and publications 02 ($87. Irs forms and publications 89 + $10 + $303. Irs forms and publications 13). Irs forms and publications For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. Irs forms and publications She also will apply the remaining amount of capitalized interest ($625 − $303. Irs forms and publications 13 = $321. Irs forms and publications 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. Irs forms and publications Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. Irs forms and publications Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Irs forms and publications Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Irs forms and publications Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Irs forms and publications For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. Irs forms and publications When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. Irs forms and publications Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Irs forms and publications Your filing status is any filing status except married filing separately. Irs forms and publications No one else is claiming an exemption for you on his or her tax return. Irs forms and publications You are legally obligated to pay interest on a qualified student loan. Irs forms and publications You paid interest on a qualified student loan. Irs forms and publications Claiming an exemption for you. Irs forms and publications   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. Irs forms and publications Example 1. Irs forms and publications During 2013, Josh paid $600 interest on his qualified student loan. Irs forms and publications Only he is legally obligated to make the payments. Irs forms and publications No one claimed an exemption for Josh for 2013. Irs forms and publications Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. Irs forms and publications Example 2. Irs forms and publications During 2013, Jo paid $1,100 interest on her qualified student loan. Irs forms and publications Only she is legally obligated to make the payments. Irs forms and publications Jo's parents claimed an exemption for her on their 2013 tax return. Irs forms and publications In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. Irs forms and publications Interest paid by others. Irs forms and publications   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Irs forms and publications Example 1. Irs forms and publications Darla obtained a qualified student loan to attend college. Irs forms and publications After Darla's graduation from college, she worked as an intern for a nonprofit organization. Irs forms and publications As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. Irs forms and publications This payment was treated as additional compensation and reported in box 1 of her Form W-2. Irs forms and publications Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. Irs forms and publications Example 2. Irs forms and publications Ethan obtained a qualified student loan to attend college. Irs forms and publications After graduating from college, the first monthly payment on his loan was due in December. Irs forms and publications As a gift, Ethan's mother made this payment for him. Irs forms and publications No one is claiming a dependency exemption for Ethan on his or her tax return. Irs forms and publications Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. Irs forms and publications No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). Irs forms and publications Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Irs forms and publications However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. Irs forms and publications You can use Worksheet 4-1. Irs forms and publications Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. Irs forms and publications Form 1098-E. Irs forms and publications   To help you figure your student loan interest deduction, you should receive Form 1098-E. Irs forms and publications Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Irs forms and publications   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Irs forms and publications Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Irs forms and publications However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Irs forms and publications See Allocating Payments Between Interest and Principal , earlier. Irs forms and publications    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. Irs forms and publications The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. Irs forms and publications Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Irs forms and publications You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Irs forms and publications Modified adjusted gross income (MAGI). Irs forms and publications   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. Irs forms and publications However, as discussed below, there may be other modifications. Irs forms and publications Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. Irs forms and publications Table 4-2. Irs forms and publications Effect of MAGI on Student Loan Interest Deduction IF your filing status is. Irs forms and publications . Irs forms and publications . Irs forms and publications AND your MAGI is. Irs forms and publications . Irs forms and publications . Irs forms and publications THEN your student loan interest deduction is. Irs forms and publications . Irs forms and publications . Irs forms and publications single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. Irs forms and publications more than $60,000  but less than $75,000 reduced because of the phaseout. Irs forms and publications $75,000 or more eliminated by the phaseout. Irs forms and publications married filing joint return not more than $125,000 not affected by the phaseout. Irs forms and publications more than $125,000 but less than $155,000 reduced because of the phaseout. Irs forms and publications $155,000 or more eliminated by the phaseout. Irs forms and publications MAGI when using Form 1040A. Irs forms and publications   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Irs forms and publications MAGI when using Form 1040. Irs forms and publications   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs forms and publications MAGI when using Form 1040NR. Irs forms and publications   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). Irs forms and publications MAGI when using Form 1040NR-EZ. Irs forms and publications   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). Irs forms and publications Phaseout. Irs forms and publications   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. Irs forms and publications To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. Irs forms and publications The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). Irs forms and publications The denominator is $15,000 ($30,000 in the case of a joint return). Irs forms and publications Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. Irs forms and publications Example 1. Irs forms and publications During 2013 you paid $800 interest on a qualified student loan. Irs forms and publications Your 2013 MAGI is $145,000 and you are filing a joint return. Irs forms and publications You must reduce your deduction by $533, figured as follows. Irs forms and publications   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). Irs forms and publications Example 2. Irs forms and publications The facts are the same as in Example 1 except that you paid $2,750 interest. Irs forms and publications Your maximum deduction for 2013 is $2,500. Irs forms and publications You must reduce your maximum deduction by $1,667, figured as follows. Irs forms and publications   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). Irs forms and publications Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. Irs forms and publications However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. Irs forms and publications Student Loan Interest Deduction Worksheet at the end of this chapter. Irs forms and publications Claiming the Deduction The student loan interest deduction is an adjustment to income. Irs forms and publications To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). Irs forms and publications Worksheet 4-1. Irs forms and publications Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Irs forms and publications Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. Irs forms and publications 1. Irs forms and publications Enter the total interest you paid in 2013 on qualified student loans. Irs forms and publications Do not enter  more than $2,500 1. Irs forms and publications   2. Irs forms and publications Enter the amount from Form 1040, line 22 2. Irs forms and publications       3. Irs forms and publications Enter the total of the amounts from Form 1040,  lines 23 through 32 3. Irs forms and publications           4. Irs forms and publications Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. Irs forms and publications           5. Irs forms and publications Add lines 3 and 4 5. Irs forms and publications       6. Irs forms and publications Subtract line 5 from line 2 6. Irs forms and publications       7. Irs forms and publications Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. Irs forms and publications       8. Irs forms and publications Enter any foreign housing deduction (Form 2555, line 50) 8. Irs forms and publications       9. Irs forms and publications Enter the amount of income from Puerto Rico you are excluding 9. Irs forms and publications       10. Irs forms and publications Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. Irs forms and publications       11. Irs forms and publications Add lines 6 through 10. Irs forms and publications This is your modified adjusted gross income 11. Irs forms and publications   12. Irs forms and publications Enter the amount shown below for your filing status 12. Irs forms and publications     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. Irs forms and publications Is the amount on line 11 more than the amount on line 12?       □ No. Irs forms and publications Skip lines 13 and 14, enter -0- on line 15, and go to line 16. Irs forms and publications       □ Yes. Irs forms and publications Subtract line 12 from line 11 13. Irs forms and publications   14. Irs forms and publications Divide line 13 by $15,000 ($30,000 if married filing jointly). Irs forms and publications Enter the result as a decimal  (rounded to at least three places). Irs forms and publications If the result is 1. Irs forms and publications 000 or more, enter 1. Irs forms and publications 000 14. Irs forms and publications . Irs forms and publications 15. Irs forms and publications Multiply line 1 by line 14 15. Irs forms and publications   16. Irs forms and publications Student loan interest deduction. Irs forms and publications Subtract line 15 from line 1. Irs forms and publications Enter the result here  and on Form 1040, line 33. Irs forms and publications Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. Irs forms and publications ) 16. Irs forms and publications   Prev  Up  Next   Home   More Online Publications