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Student Tax Returns

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Student Tax Returns

Student tax returns 2. Student tax returns   American Opportunity Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible StudentException. Student tax returns Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Refundable Part of Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. Student tax returns They are the American opportunity credit (this chapter) and the lifetime learning credit ( chapter 3 ). Student tax returns This chapter explains: Who can claim the American opportunity credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. Student tax returns What is the tax benefit of the American opportunity credit. Student tax returns   For the tax year, you may be able to claim an American opportunity credit of up to $2,500 for qualified education expenses paid for each eligible student. Student tax returns   A tax credit reduces the amount of income tax you may have to pay. Student tax returns Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Student tax returns Forty percent of the American opportunity credit may be refundable. Student tax returns This means that if the refundable portion of your credit is more than your tax, the excess will be refunded to you. Student tax returns   Your allowable American opportunity credit may be limited by the amount of your income. Student tax returns Also, the nonrefundable part of the credit may be limited by the amount of your tax. Student tax returns Overview of the American opportunity credit. Student tax returns   See Table 2-1, Overview of the American Opportunity Credit , for the basics of this credit. Student tax returns The details are discussed in this chapter. Student tax returns Can you claim more than one education credit this year. Student tax returns   For each student, you can elect for any year only one of the credits. Student tax returns For example, if you elect to take the American opportunity credit for a child on your 2013 tax return, you cannot use that same child's qualified education expenses to figure the lifetime learning credit for 2013. Student tax returns   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity credit on a per-student, per-year basis. Student tax returns If you pay qualified education expenses for a student (or students) for whom you do not claim the American opportunity credit, you can use the adjusted qualified education expenses of that student (or those students) in figuring your lifetime learning credit. Student tax returns This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Student tax returns Differences between the American opportunity and lifetime learning credits. Student tax returns   There are several differences between these two credits. Student tax returns For example, you can claim the American opportunity credit based on the same student's expenses for no more than 4 tax years, which includes any tax years you claimed the Hope Scholarship Credit for that student. Student tax returns However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. Student tax returns The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. Student tax returns If you claim the American opportunity credit for any student, you can choose between using that student's adjusted qualified education expenses for the American opportunity credit or the lifetime learning credit. Student tax returns If you have the choice, the American opportunity credit will always be greater than the lifetime learning credit. Student tax returns Table 2-1. Student tax returns Overview of the American Opportunity Credit Maximum credit Up to $2,500 credit per eligible student Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable; the rest is nonrefundable Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) Hope Scholarship Credit was claimed) Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period that begins during the tax year Felony drug conviction As of the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Can You Claim the Credit The following rules will help you determine if you are eligible to claim the American opportunity credit on your tax return. Student tax returns Who Can Claim the Credit Generally, you can claim the American opportunity credit if all three of the following requirements are met. Student tax returns You pay qualified education expenses of higher education. Student tax returns You pay the education expenses for an eligible student. Student tax returns The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Student tax returns Student qualifications. Student tax returns   Generally, you can take the American opportunity credit for a student only if all of the following four requirements are met. Student tax returns As of the beginning of 2013, the student had not completed the first four years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational institution. Student tax returns For this purpose, do not include academic credit awarded solely because of the student's performance on proficiency examinations. Student tax returns Neither the American opportunity credit nor the Hope Scholarship Credit has been claimed (by you or anyone else) for this student for any four tax years before 2013. Student tax returns If the American opportunity credit (and Hope Scholarship Credit) has been claimed for this student for any three or fewer tax years before 2013, this requirement is met. Student tax returns For at least one academic period beginning (or treated as beginning) in 2013, the student both: Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and Carried at least one-half the normal full-time workload for his or her course of study. Student tax returns The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Student tax returns However, the standard may not be lower than any of those established by the U. Student tax returns S. Student tax returns Department of Education under the Higher Education Act of 1965. Student tax returns For purposes of whether the student satisfies this third requirement for 2013, treat an academic period beginning in the first three months of 2014 as if it began in 2013 if qualified education expenses for the student were paid in 2013 for that academic period. Student tax returns See Prepaid expenses, later. Student tax returns As of the end of 2013, the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance. Student tax returns Example 1. Student tax returns Sharon was eligible for the Hope Scholarship Credit for 2007 and 2008 and for the American opportunity credit for 2010 and 2012. Student tax returns Her parents claimed the Hope Scholarship Credit for Sharon on their tax returns for 2007 and 2008 and claimed the American opportunity credit for Sharon on their 2010 tax return. Student tax returns Sharon claimed the American opportunity credit on her 2012 tax return. Student tax returns The American opportunity credit and Hope Scholarship Credit have been claimed for Sharon for four tax years before 2013. Student tax returns Therefore, the American opportunity credit cannot be claimed by Sharon for 2013. Student tax returns If Sharon were to file Form 8863 for 2013, she would check “Yes” for Part III, line 23, and would be eligible to claim only the lifetime learning credit. Student tax returns Example 2. Student tax returns Wilbert was eligible for the American opportunity credit for 2009, 2010, 2011, and 2013. Student tax returns His parents claimed the American opportunity credit for Wilbert on their tax returns for 2009, 2010, and 2011. Student tax returns No one claimed an American opportunity credit or Hope Scholarship Credit for Wilbert for any other tax year. Student tax returns The American opportunity credit and Hope Scholarship Credit have been claimed for Wilbert for only three tax years before 2013. Student tax returns Therefore, Wilbert meets the second requirement to be eligible for the American opportunity credit. Student tax returns If Wilbert were to file Form 8863 for 2013, he would check “No” for Part III, line 23. Student tax returns If Wilbert meets all of the other requirements, he is eligible for the American opportunity credit. Student tax returns Example 3. Student tax returns Glenda enrolls on a full-time basis in a degree program for the 2014 Spring semester, which begins in January 2014. Student tax returns Glenda pays her tuition for the 2014 Spring semester in December 2013. Student tax returns Because the tuition Glenda paid in 2013 relates to an academic period that begins in the first 3 months of 2014, her eligibility to claim an American opportunity credit in 2013 is determined as if the 2014 Spring semester began in 2013. Student tax returns If the requirements above are not met for any student, you cannot take the American opportunity credit for that student. Student tax returns You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Student tax returns Note. Student tax returns Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. Student tax returns “Qualified education expenses” are defined later under Qualified Education Expenses . Student tax returns “Eligible students” are defined later under Who Is an Eligible Student . Student tax returns A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . Student tax returns You may find Figure 2-1, Can You Claim the American Opportunity Credit for 2013 , later, helpful in determining if you can claim an American opportunity credit on your tax return. Student tax returns This image is too large to be displayed in the current screen. Student tax returns Please click the link to view the image. Student tax returns Figure 2-1 Can you claim the American opportunity credit for 2012? Who Cannot Claim the Credit You cannot claim the American opportunity credit for 2013 if any of the following apply. Student tax returns Your filing status is married filing separately. Student tax returns You are listed as a dependent on another person's tax return (such as your parents'). Student tax returns See Who Can Claim a Dependent's Expenses , later. Student tax returns Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more in the case of a joint return). Student tax returns MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . Student tax returns You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Student tax returns More information on nonresident aliens can be found in Publication 519, U. Student tax returns S. Student tax returns Tax Guide for Aliens. Student tax returns What Expenses Qualify The American opportunity credit is based on adjusted qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Student tax returns Generally, the credit is allowed for adjusted qualified education expenses paid in 2013 for an academic period beginning in 2013 or beginning in the first three months of 2014. Student tax returns For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning January 2014, you can use that $1,500 in figuring your 2013 credit. Student tax returns Academic period. Student tax returns   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. Student tax returns 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. Student tax returns Paid with borrowed funds. Student tax returns   You can claim an American opportunity credit for qualified education expenses paid with the proceeds of a loan. Student tax returns Use the expenses to figure the American opportunity credit for the year in which the expenses are paid, not the year in which the loan is repaid. Student tax returns Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Student tax returns Student withdraws from class(es). Student tax returns   You can claim an American opportunity credit for qualified education expenses not refunded when a student withdraws. Student tax returns Qualified Education Expenses For purposes of the American opportunity credit, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Student tax returns Eligible educational institution. Student tax returns   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. Student tax returns S. Student tax returns Department of Education. Student tax returns It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Student tax returns The educational institution should be able to tell you if it is an eligible educational institution. Student tax returns   Certain educational institutions located outside the United States also participate in the U. Student tax returns S. Student tax returns Department of Education's Federal Student Aid (FSA) programs. Student tax returns Related expenses. Student tax returns   Student-activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance. Student tax returns   However, expenses for books, supplies, and equipment needed for a course of study are included in qualified education expenses whether or not the materials are purchased from the educational institution. Student tax returns Prepaid expenses. Student tax returns   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Student tax returns See Academic period, earlier. Student tax returns For example, if you pay $2,000 in December 2013, for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Student tax returns    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Student tax returns   In the following examples, assume that each student is an eligible student at an eligible educational institution. Student tax returns Example 1. Student tax returns Jefferson is a sophomore in University V's degree program in dentistry. Student tax returns This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Student tax returns Because the equipment rental is needed for his course of study, Jefferson's equipment rental fee is a qualified expense. Student tax returns Example 2. Student tax returns Grace and William, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Student tax returns The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Student tax returns William bought his books from a friend; Grace bought hers at College W's bookstore. Student tax returns Both are qualified education expenses for the American opportunity credit. Student tax returns Example 3. Student tax returns When Kelly enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Student tax returns This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Student tax returns No portion of the fee covers personal expenses. Student tax returns Although labeled as a student activity fee, the fee is required for Kelly's enrollment and attendance at College X and is a qualified expense. Student tax returns No Double Benefit Allowed You cannot do any of the following. Student tax returns Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an American opportunity credit based on those same expenses. Student tax returns Claim an American opportunity credit in the same year that you are claiming a tuition and fees deduction for the same student. Student tax returns Claim an American opportunity credit for any student and use any of that student's expenses in figuring your lifetime learning credit. Student tax returns Figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP) using the same expenses you used to figure the American opportunity credit. Student tax returns See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. Student tax returns Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Student tax returns See Adjustments to Qualified Education Expenses, next. Student tax returns Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Student tax returns The result is the amount of adjusted qualified education expenses for each student. Student tax returns Tax-free educational assistance. Student tax returns   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Student tax returns See Academic period, earlier. Student tax returns   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Student tax returns This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Student tax returns   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Student tax returns If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Student tax returns   Tax-free educational assistance includes: The tax-free parts of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Student tax returns Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Student tax returns Generally, any scholarship or fellowship is treated as tax free. Student tax returns However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Student tax returns The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Student tax returns The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Student tax returns You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Student tax returns For examples, see Coordination with Pell grants and other scholarships, later. Student tax returns Refunds. Student tax returns   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Student tax returns Some tax-free educational assistance received after 2013 may be treated as a refund. Student tax returns See Tax-free educational assistance, earlier. Student tax returns Refunds received in 2013. Student tax returns   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Student tax returns Refunds received after 2013 but before your income tax return is filed. Student tax returns   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Student tax returns Refunds received after 2013 and after your income tax return is filed. Student tax returns   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Student tax returns See Credit recapture, next. Student tax returns Credit recapture. Student tax returns    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Student tax returns You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Student tax returns You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you claimed the refigured credit(s). Student tax returns Include that amount as an additional tax for the year the refund or tax-free assistance was received. Student tax returns Example. Student tax returns   You paid $7,000 tuition and fees in August 2013, and your child began college in September 2013. Student tax returns You filed your 2013 tax return on February 17, 2014, and claimed an American opportunity credit of $2,500. Student tax returns After you filed your return, you received a refund of $4,000. Student tax returns You must refigure your 2013 American opportunity credit using $3,000 of qualified education expenses instead of $7,000. Student tax returns The refigured credit is $2,250. Student tax returns The increase to your tax liability is also $250. Student tax returns Include the difference of $250 as additional tax on your 2014 tax return. Student tax returns See the instructions for your 2014 income tax return to determine where to include this tax. Student tax returns If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Student tax returns Amounts that do not reduce qualified education expenses. Student tax returns   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Student tax returns   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Student tax returns The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Student tax returns The use of the money is not restricted. Student tax returns Example 1. Student tax returns Joan paid $3,000 for tuition and $5,000 for room and board at University X. Student tax returns The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Student tax returns To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Student tax returns The terms of the scholarship state that it can be used to pay any of Joan's college expenses. Student tax returns University X applies the $2,000 scholarship against Joan's $8,000 total bill, and Joan pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Student tax returns Joan does not report any portion of the scholarship as income on her tax return. Student tax returns In figuring the amount of either education credit (American opportunity or lifetime learning), Joan must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Student tax returns The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Student tax returns Joan is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship). Student tax returns Example 2. Student tax returns The facts are the same as in Example 1, except that Joan reports her entire scholarship as income on her tax return. Student tax returns Because Joan reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Student tax returns Joan is treated as having paid $3,000 in qualified education expenses. Student tax returns Coordination with Pell grants and other scholarships. Student tax returns   In some cases, you may be able to reduce your tax liability by including scholarships in income. Student tax returns If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. Student tax returns The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. Student tax returns Example 1—No scholarship. Student tax returns Bill Pass, age 28 and unmarried, enrolled full-time in 2013 as a first-year student at a local college to earn a degree in law enforcement. Student tax returns This was his first year of postsecondary education. Student tax returns During 2013, he paid $5,600 for his qualified education expenses and $4,400 for his room and board for the fall 2013 semester. Student tax returns He and the college meet all the requirements for the American opportunity credit. Student tax returns Bill's AGI and his MAGI, for purposes of figuring his credit, are $30,000. Student tax returns Bill takes the standard deduction of $5,950 and personal exemption of $3,800, reducing his AGI to taxable income of $20,250. Student tax returns His income tax liability, before credits, is $2,599 and Bill claims no credits other than the American opportunity credit. Student tax returns He figures his American opportunity credit based on qualified education expenses of $4,000, which results in a credit of $2,500 and tax after credits of $99. Student tax returns Example 2—Scholarship excluded from income. Student tax returns The facts are the same as in Example 1—No scholarship, except that Bill was awarded a $5,600 scholarship. Student tax returns Under the terms of his scholarship, it may be used to pay any educational expenses, including room and board. Student tax returns If Bill excludes the scholarship from income, he will be deemed (for purposes of computing his education credit) to have used the scholarship to pay for tuition, required fees, and course materials. Student tax returns His adjusted qualified education expenses will be zero and he will not have an education credit. Student tax returns Therefore, Bill's tax after credits would be $2,599. Student tax returns Example 3—Scholarship partially included in income. Student tax returns The facts are the same as in Example 2—Scholarship excluded from income. Student tax returns If, unlike Example 2, Bill includes $4,000 of the scholarship in income, he will be deemed to have used that amount to pay for room and board. Student tax returns The remaining $1,600 of the $5,600 scholarship will reduce his qualified education expenses and his adjusted qualified education expenses will be $4,000. Student tax returns Bill's AGI will increase to $34,000, his taxable income will increase to $24,250, and his tax before credits will increase to $3,199. Student tax returns Based on his adjusted qualified education expenses of $4,000, Bill would be able to claim an American opportunity tax credit of $2,500 and his tax after credits would be $699. Student tax returns Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Student tax returns This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Student tax returns Sports, games, hobbies, and noncredit courses. Student tax returns   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Student tax returns However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Student tax returns Comprehensive or bundled fees. Student tax returns   Some eligible educational institutions combine all of their fees for an academic period into one amount. Student tax returns If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed earlier, contact the institution. Student tax returns The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. Student tax returns See Figuring the Credit , later, for more information about Form 1098-T. Student tax returns Who Is an Eligible Student To claim the American opportunity credit, the student for whom you pay qualified education expenses must be an eligible student. Student tax returns This is a student who meets all of the following requirements. Student tax returns The student did not have expenses that were used to figure an American opportunity credit in any 4 earlier tax years. Student tax returns This includes any tax year(s) in which you claimed the Hope Scholarship Credit for the same student. Student tax returns The student had not completed the first 4 years of postsecondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2013. Student tax returns For at least one academic period beginning in 2013, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Student tax returns The student has not been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2013. Student tax returns These requirements are also shown in Figure 2-2, Who is an Eligible Student for the American Opportunity Credit , later. Student tax returns Completion of first 4 years. Student tax returns   A student has completed the first 4 years of postsecondary education if the institution at which the student is enrolled awards the student 4 years of academic credit at that institution for coursework completed by the student before 2013. Student tax returns This student generally would not be an eligible student for purposes of the American opportunity credit. Student tax returns Exception. Student tax returns   Any academic credit awarded solely on the basis of the student's performance on proficiency examinations is disregarded in determining whether the student has completed 4 years of postsecondary education. Student tax returns Enrolled at least half-time. Student tax returns   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. Student tax returns   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Student tax returns However, the standard may not be lower than any of those established by the U. Student tax returns S. Student tax returns Department of Education under the Higher Education Act of 1965. Student tax returns Please click here for the text description of the image. Student tax returns Figure 2-2 Example 1. Student tax returns Mack graduated from high school in June 2012. Student tax returns In September, he enrolled in an undergraduate degree program at College U, and attended full-time for both the 2012 fall and 2013 spring semesters. Student tax returns For the 2013 fall semester, Mack was enrolled less than half-time. Student tax returns Because Mack was enrolled in an undergraduate degree program on at least a half-time basis for at least one academic period that began during 2012 and at least one academic period that began during 2013, he is an eligible student for tax years 2012 and 2013 (including the 2013 fall semester when he enrolled at College U on less than a half-time basis). Student tax returns Example 2. Student tax returns After taking classes at College V on a part-time basis for a few years, Shelly became a full-time student for the 2013 spring semester. Student tax returns College V classified Shelly as a second-semester senior (fourth year) for the 2013 spring semester and as a first-semester graduate student (fifth year) for the 2013 fall semester. Student tax returns Because College V did not classify Shelly as having completed the first 4 years of postsecondary education as of the beginning of 2013, Shelly is an eligible student for tax year 2013. Student tax returns Therefore, the qualified education expenses paid for the 2013 spring semester and the 2013 fall semester are taken into account in calculating the American opportunity credit for 2013. Student tax returns Example 3. Student tax returns During the 2012 fall semester, Larry was a high school student who took classes on a half-time basis at College X. Student tax returns Larry was not enrolled as part of a degree program at College X because College X only admits students to a degree program if they have a high school diploma or equivalent. Student tax returns Because Larry was not enrolled in a degree program at College X during 2012, Larry was not an eligible student for tax year 2012. Student tax returns Example 4. Student tax returns The facts are the same as in Example 3. Student tax returns During the 2013 spring semester, Larry again attended College X but not as part of a degree program. Student tax returns Larry graduated from high school in June 2013. Student tax returns For the 2013 fall semester, Larry enrolled as a full-time student in College X as part of a degree program, and College X awarded Larry credit for his prior coursework at College X. Student tax returns Because Larry was enrolled in a degree program at College X for the 2013 fall term on at least a half-time basis, Larry is an eligible student for all of tax year 2013. Student tax returns Therefore, the qualified education expenses paid for classes taken at College X during both the 2013 spring semester (during which Larry was not enrolled in a degree program) and the 2013 fall semester are taken into account in computing any American opportunity credit. Student tax returns Example 5. Student tax returns Dee graduated from high school in June 2012. Student tax returns In January 2013, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a travel agent. Student tax returns Dee completed the program in December 2013, and was awarded a certificate. Student tax returns In January 2014, she enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a computer programmer. Student tax returns Dee is an eligible student for both tax years 2013 and 2014 because she meets the degree requirement, the work load requirement, and the year of study requirement for those years. Student tax returns Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim an American opportunity credit for your dependent's expenses for that year. Student tax returns For you to claim an American opportunity credit for your dependent's expenses, you must also claim an exemption for your dependent. Student tax returns You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Student tax returns IF you. Student tax returns . Student tax returns . Student tax returns THEN only. Student tax returns . Student tax returns . Student tax returns claim an exemption on  your tax return for a  dependent who is an  eligible student you can claim the American opportunity credit based on that dependent's expenses. Student tax returns The dependent cannot claim the credit. Student tax returns do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the American opportunity credit. Student tax returns You cannot claim the credit based on this dependent's expenses. Student tax returns Expenses paid by dependent. Student tax returns   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Student tax returns Include these expenses when figuring the amount of your American opportunity credit. Student tax returns    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. Student tax returns Expenses paid by you. Student tax returns   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the American opportunity credit. Student tax returns If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the American opportunity credit. Student tax returns Expenses paid by others. Student tax returns   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Student tax returns In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Student tax returns If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. Student tax returns Example. Student tax returns In 2013, Ms. Student tax returns Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. Student tax returns For purposes of claiming an American opportunity credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. Student tax returns Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim an American opportunity credit. Student tax returns If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim an American opportunity credit. Student tax returns If anyone else claims an exemption for Todd, Todd cannot claim an American opportunity credit. Student tax returns Tuition reduction. Student tax returns    When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Student tax returns If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Student tax returns For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Student tax returns Figuring the Credit The amount of the American opportunity credit (per eligible student) is the sum of: 100% of the first $2,000 of qualified education expenses you paid for the eligible student, and 25% of the next $2,000 of qualified education expenses you paid for that student. Student tax returns The maximum amount of American opportunity credit you can claim in 2013 is $2,500 multiplied by the number of eligible students. Student tax returns You can claim the full $2,500 for each eligible student for whom you paid at least $4,000 of adjusted qualified education expenses. Student tax returns However, the credit may be reduced based on your MAGI. Student tax returns See Effect of the Amount of Your Income on the Amount of Your Credit , later. Student tax returns Example. Student tax returns Jack and Kay Ford are married and file a joint tax return. Student tax returns For 2013, they claim an exemption for their dependent daughter on their tax return. Student tax returns Their MAGI is $70,000. Student tax returns Their daughter is in her junior (third) year of studies at the local university. Student tax returns Jack and Kay paid qualified education expenses of $4,300 in 2013. Student tax returns Jack and Kay, their daughter, and the local university meet all of the requirements for the American opportunity credit. Student tax returns Jack and Kay can claim a $2,500 American opportunity credit in 2013. Student tax returns This is 100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000. Student tax returns Form 1098-T. Student tax returns   To help you figure your American opportunity credit, the student should receive Form 1098-T, Tuition Statement. Student tax returns Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Student tax returns An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Student tax returns However, the amounts in boxes 1 and 2 of Form 1098-T might be different than what you paid. Student tax returns When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. Student tax returns   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Student tax returns    The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Student tax returns Effect of the Amount of Your Income on the Amount of Your Credit The amount of your American opportunity credit is phased out (gradually reduced) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). Student tax returns You cannot claim an American opportunity credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return). Student tax returns Modified adjusted gross income (MAGI). Student tax returns   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Student tax returns MAGI when using Form 1040A. Student tax returns   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Student tax returns MAGI when using Form 1040. Student tax returns   If you file Form 1040, your MAGI is the AGI on line 38 of that form, 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. Student tax returns You can use Worksheet 2-1, next, to figure your MAGI. Student tax returns    Worksheet 2-1. Student tax returns MAGI for the American Opportunity Credit 1. Student tax returns Enter your adjusted gross income  (Form 1040, line 38)   1. Student tax returns   2. Student tax returns Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Student tax returns       3. Student tax returns Enter your foreign housing deduction (Form 2555, line 50)   3. Student tax returns       4. Student tax returns Enter the amount of income from Puerto Rico you are excluding   4. Student tax returns       5. Student tax returns Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Student tax returns       6. Student tax returns Add the amounts on lines 2, 3, 4, and 5   6. Student tax returns   7. Student tax returns Add the amounts on lines 1 and 6. Student tax returns  This is your modified adjusted  gross income. Student tax returns Enter here and  on Form 8863, line 3   7. Student tax returns   Phaseout. Student tax returns   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 2-7, of Form 8863, Part I. Student tax returns The same method is shown in the following example. Student tax returns Example. Student tax returns You are filing a joint return and your MAGI is $165,000. Student tax returns In 2013, you paid $5,000 of qualified education expenses. Student tax returns You figure a tentative American opportunity credit of $2,500 (100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000 of qualified education expenses). Student tax returns Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($2,500) by a fraction. Student tax returns The numerator of the fraction is $180,000 (the upper limit for those filing a joint return) minus your MAGI. Student tax returns The denominator is $20,000, the range of incomes for the phaseout ($160,000 to $180,000). Student tax returns The result is the amount of your phased out (reduced) American opportunity credit ($1,875). Student tax returns      $2,500 × $180,000 − $165,000  $20,000 = $1,875   Refundable Part of Credit Forty percent of the American opportunity credit is refundable for most taxpayers. Student tax returns However, if you were under age 24 at the end of 2013 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Student tax returns Instead, your allowed credit (figured on Form 8863, Part II) will be used to reduce your tax as a nonrefundable credit only. Student tax returns You do not qualify for a refund if items 1 (a, b, or c), 2, and 3 below apply to you. Student tax returns You were: Under age 18 at the end of 2013, or Age 18 at the end of 2013 and your earned income (defined below) was less than one-half of your support (defined below), or Over age 18 and under age 24 at the end of 2013 and a full-time student (defined below) and your earned income (defined below) was less than one-half of your support (defined below). Student tax returns At least one of your parents was alive at the end of 2013. Student tax returns You are filing a return as single, head of household, qualifying widow(er), or married filing separately for 2013. Student tax returns Earned income. Student tax returns   Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. Student tax returns Earned income includes the part of any scholarship or fellowship that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship. Student tax returns Earned income does not include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. Student tax returns   If you are a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). Student tax returns However, if capital is not an income-producing factor and your personal services produced the business income, the 30% limit does not apply. Student tax returns Support. Student tax returns   Your support includes food, shelter, clothing, medical and dental care, education, and the like. Student tax returns Generally, the amount of the item of support will be the amount of expenses incurred by the one furnishing such item. Student tax returns If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. Student tax returns However, a scholarship received by you is not considered support if you are a full-time student. Student tax returns See Publication 501 for details. Student tax returns Full-time student. Student tax returns   You are a full-time student for 2013 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution (defined earlier), or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency. Student tax returns Claiming the Credit You claim the American opportunity credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Student tax returns Enter the nonrefundable part of the credit on Form 1040, line 49, or on Form 1040A, line 31. Student tax returns Enter the refundable part of the credit on Form 1040, line 66, or on Form 1040A, line 40. Student tax returns A filled-in Form 8863 is shown at the end of this publication. Student tax returns Note. Student tax returns In Appendix A. Student tax returns at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. Student tax returns Prev  Up  Next   Home   More Online Publications
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Health Insurance

Learn about your health insurance options. Get information about the Health Insurance Marketplace, Medicare, Medicaid, and other programs to help you pay for your medical expenses.

Health Insurance Overview

Health care is expensive and few individuals can afford to pay the full costs. Having health insurance allows you to get the treatment you need without incurring huge medical bills. 

Most Americans have private health insurance or participate in public programs, such as Medicare or Medicaid, but many Americans are uninsured due to finances and/or pre-existing conditions.

Under the Affordable Care Act, all Americans will be able to get health insurance regardless of income or health history.

Affordable Care Act

The Affordable Care Act allows all Americans to get comprehensive health insurance and offers new rights and protections. Some provisions of the law have already taken effect while others will be implemented in the coming years.

You can now enroll in health insurance through your state's Health Insurance Marketplace. The Marketplace can help you compare plans and find one that fits your needs and budget.

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Medicaid

States decide on the benefits provided under Medicaid, but Medicaid usually provides health care for low-income children and families, and people with disabilities. Covered services usually include doctor visits, hospital care, vaccinations, prescription drugs, vision, hearing, long-term care, and preventive care for children.

  • State Medicaid Programs – Learn about the Medicaid program in your state, and how to apply. Note that if you're not eligible for Medicaid now, you may qualify in 2014, when new rules take effect in most states. 
  • Medicaid and the Health Insurance Marketplace – If you are eligible for Medicaid, you don't need to buy coverage through the Health Insurance Marketplace.

Medicare

Medicare is a government health insurance plan for people 65 or older, people under 65 with certain disabilities, and people with end-stage renal disease. Medicare helps to pay for care in hospitals, skilled nursing facilities, hospice care, and some home health care. Coverage can also include doctors’ services and prescription drugs.

Under the health care law, Medicare benefits have been expanded for preventive care and drug coverage. Medicare is not part of the Health Insurance Marketplace, so—if you have Medicare—you will not need to take any action as a result of the new Marketplace. 

  • Medicare – Learn about the Medicare program; enroll online; and find a Medicare-enrolled doctor or health care facility.
  • Replace Your Medicare Card – If your Medicare card is lost, stolen, or damaged, you can ask for a new one online.

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COBRA: Keep Your Insurance If You Leave Your Job

The Consolidated Omnibus Budget Reconciliation Act (COBRA) can help you temporarily keep your health insurance even though you left your job. Eligibility for the program is based on the reason you left your job, and even if you get to keep your insurance, you may be required to pay the entire premium for coverage.

  • COBRA – Learn more about the costs and benefits of the COBRA program.
  • An Employee's Guide to Health Benefits Under COBRA – This booklet explains your rights under COBRA to a temporary extension of employer-provided group health coverage, called COBRA continuation coverage.

Starting in 2014, you may change from COBRA coverage to Marketplace health insurance coverage. Losing your COBRA coverage qualifies you to buy health insurance in the Marketplace, even if it's not during open enrollment. This is true whether your coverage runs out, or you choose to end it.

Health Insurance for Children: CHIP

The Children’s Health Insurance Program (CHIP) provides free or low-cost health coverage for low-income children. Each state decides on the benefits provided under CHIP, but all states cover routine check-ups, immunizations, hospital care, dental care, and lab and x-ray services.

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How to Appeal a Health Insurance Claim

If your health insurer has denied coverage for medical care you received, you have the right to appeal the claim, and ask that the company reverse that decision. You can be your own health care advocate. Follow these five steps:

  1. Review your policy and explanation of benefits.
  2. Contact your insurer and keep detailed records of your contacts (copies of letters, time and date of conversations).
  3. Request documentation from your doctor or employer to support your case.
  4. Write a formal complaint letter explaining what care was denied and why you are appealing through use of the company's internal review process.
  5. If the internal appeal is not granted through step four, file a claim with your state's insurance department.

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The Student Tax Returns

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