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Tax Forms 1040ez

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Tax Forms 1040ez

Tax forms 1040ez 11. Tax forms 1040ez   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. Tax forms 1040ez Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. Tax forms 1040ez Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). Tax forms 1040ez Cómo declarar los beneficios sujetos a impuestos. Tax forms 1040ez Cómo tratar reintegros superiores a los beneficios recibidos durante el año. Tax forms 1040ez Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. Tax forms 1040ez Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. Tax forms 1040ez Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. Tax forms 1040ez Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. Tax forms 1040ez Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Tax forms 1040ez Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. Tax forms 1040ez Tal vez reciba más de uno de estos formularios para el mismo año. Tax forms 1040ez Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. Tax forms 1040ez Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. Tax forms 1040ez Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. Tax forms 1040ez Lo que no cubre este capítulo. Tax forms 1040ez   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. Tax forms 1040ez Beneficios de nivel 2. Tax forms 1040ez Beneficios dobles adquiridos. Tax forms 1040ez Beneficios suplementarios de anualidad. Tax forms 1040ez Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. Tax forms 1040ez   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Tax forms 1040ez Para información sobre estos beneficios, vea la Publicación 519, U. Tax forms 1040ez S. Tax forms 1040ez Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. Tax forms 1040ez   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. Tax forms 1040ez Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. Tax forms 1040ez Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. Tax forms 1040ez Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. Tax forms 1040ez Beneficios por hijos. Tax forms 1040ez   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. Tax forms 1040ez Vea A quién se le cobran impuestos , más adelante. Tax forms 1040ez Cómo calcular el ingreso total. Tax forms 1040ez   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. Tax forms 1040ez Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. Tax forms 1040ez    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. Tax forms 1040ez Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. Tax forms 1040ez    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. Tax forms 1040ez Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. Tax forms 1040ez Cantidad base. Tax forms 1040ez   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Tax forms 1040ez Hoja de Trabajo 11-1. Tax forms 1040ez    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. Tax forms 1040ez Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. Tax forms 1040ez Hoja de Trabajo 11-1. Tax forms 1040ez Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Tax forms 1040ez Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Tax forms 1040ez Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Tax forms 1040ez Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Tax forms 1040ez A. Tax forms 1040ez   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Tax forms 1040ez B. Tax forms 1040ez Anote la mitad de la cantidad de la línea A B. Tax forms 1040ez   C. Tax forms 1040ez Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Tax forms 1040ez   D. Tax forms 1040ez Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . Tax forms 1040ez D. Tax forms 1040ez   E. Tax forms 1040ez Sume las líneas B, C y D E. Tax forms 1040ez   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Tax forms 1040ez Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Tax forms 1040ez Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Tax forms 1040ez Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Tax forms 1040ez Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Tax forms 1040ez Ejemplo. Tax forms 1040ez Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. Tax forms 1040ez En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. Tax forms 1040ez Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. Tax forms 1040ez Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. Tax forms 1040ez No tuvo ningún ingreso de intereses exentos de impuestos. Tax forms 1040ez Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. Tax forms 1040ez Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. Tax forms 1040ez Hoja de Trabajo 11-1 completada. Tax forms 1040ez Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Tax forms 1040ez Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Tax forms 1040ez Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Tax forms 1040ez Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Tax forms 1040ez A. Tax forms 1040ez $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Tax forms 1040ez B. Tax forms 1040ez Anote la mitad de la cantidad de la línea A B. Tax forms 1040ez 5,500 C. Tax forms 1040ez Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Tax forms 1040ez 23,300 D. Tax forms 1040ez Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). Tax forms 1040ez D. Tax forms 1040ez -0- E. Tax forms 1040ez Sume las líneas B, C y D E. Tax forms 1040ez $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Tax forms 1040ez Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Tax forms 1040ez Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Tax forms 1040ez Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Tax forms 1040ez Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Tax forms 1040ez A quién se le cobran impuestos. Tax forms 1040ez   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. Tax forms 1040ez Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. Tax forms 1040ez La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. Tax forms 1040ez Reintegro de beneficios. Tax forms 1040ez   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. Tax forms 1040ez No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. Tax forms 1040ez Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. Tax forms 1040ez   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. Tax forms 1040ez Los reintegros aparecen en el recuadro 4. Tax forms 1040ez La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). Tax forms 1040ez Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. Tax forms 1040ez Retención de impuestos e impuesto estimado. Tax forms 1040ez   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. Tax forms 1040ez Si opta por hacerlo, tiene que completar un Formulario W-4V. Tax forms 1040ez   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. Tax forms 1040ez Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. Tax forms 1040ez Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. Tax forms 1040ez No puede usar el Formulario 1040EZ. Tax forms 1040ez Cómo hacer la declaración en el Formulario 1040. Tax forms 1040ez   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. Tax forms 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. Tax forms 1040ez Cómo hacer la declaración en el Formulario 1040A. Tax forms 1040ez   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. Tax forms 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. Tax forms 1040ez Beneficios no sujetos a impuestos. Tax forms 1040ez   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. Tax forms 1040ez Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 1040ez Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 1040ez ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. Tax forms 1040ez Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. Tax forms 1040ez Máxima parte sujeta a impuestos. Tax forms 1040ez   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. Tax forms 1040ez Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). Tax forms 1040ez Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Tax forms 1040ez Qué hoja de trabajo debe usar. Tax forms 1040ez   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. Tax forms 1040ez Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. Tax forms 1040ez En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. Tax forms 1040ez La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. Tax forms 1040ez En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. Tax forms 1040ez Recibió un pago de suma global por un año anterior. Tax forms 1040ez En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. Tax forms 1040ez Consulte Elección de suma global , tema que aparece a continuación. Tax forms 1040ez Elección de suma global. Tax forms 1040ez   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. Tax forms 1040ez    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. Tax forms 1040ez Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. Tax forms 1040ez   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. Tax forms 1040ez Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. Tax forms 1040ez Puede optar por este método si eso reduce los beneficios sujetos a impuestos. Tax forms 1040ez Cómo elegir su opción. Tax forms 1040ez   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. Tax forms 1040ez Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. Tax forms 1040ez    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. Tax forms 1040ez No presente una declaración enmendada del año anterior. Tax forms 1040ez Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. Tax forms 1040ez Ejemplo 1. Tax forms 1040ez Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. Tax forms 1040ez Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. Tax forms 1040ez El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. Tax forms 1040ez Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. Tax forms 1040ez Hoja de Trabajo 1 completada. Tax forms 1040ez Cómo Calcular los Beneficios Sujetos a Impuestos 1. Tax forms 1040ez Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Tax forms 1040ez Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 1040ez $5,980 2. Tax forms 1040ez Anote la mitad de la línea 1. Tax forms 1040ez 2,990 3. Tax forms 1040ez Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Tax forms 1040ez     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. Tax forms 1040ez Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Tax forms 1040ez -0- 5. Tax forms 1040ez Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Tax forms 1040ez . Tax forms 1040ez -0- 6. Tax forms 1040ez Sume las líneas 2, 3, 4 y 5 31,980 7. Tax forms 1040ez Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Tax forms 1040ez     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Tax forms 1040ez -0- 8. Tax forms 1040ez ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Tax forms 1040ez Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Tax forms 1040ez Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 1040ez   Sí. Tax forms 1040ez Reste la línea 7 de la línea 6 31,980 9. Tax forms 1040ez Si es: Casado que presenta una declaración conjunta, anote $32,000. Tax forms 1040ez Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Tax forms 1040ez 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Tax forms 1040ez 85) y anote el resultado en la línea 17. Tax forms 1040ez Luego, pase a la línea 18. Tax forms 1040ez   10. Tax forms 1040ez ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Tax forms 1040ez Ninguna parte de los beneficios está sujeta a impuestos. Tax forms 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Tax forms 1040ez     Sí. Tax forms 1040ez Reste la línea 9 de la línea 8 6,980 11. Tax forms 1040ez Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Tax forms 1040ez 9,000 12. Tax forms 1040ez Reste la línea 11 de la línea 10. Tax forms 1040ez Si el resultado es cero o menos, anote “-0-”. Tax forms 1040ez -0- 13. Tax forms 1040ez De las líneas 10 y 11, anote la que sea menor 6,980 14. Tax forms 1040ez Anote la mitad de la línea 13. Tax forms 1040ez 3,490 15. Tax forms 1040ez De las líneas 2 y 14, anote la que sea menor 2,990 16. Tax forms 1040ez Multiplique la línea 12 por 85% (0. Tax forms 1040ez 85). Tax forms 1040ez Si la línea 12 es cero, anote “-0-”. Tax forms 1040ez -0- 17. Tax forms 1040ez Sume las líneas 15 y 16. Tax forms 1040ez 2,990 18. Tax forms 1040ez Multiplique la línea 1 por 85% (0. Tax forms 1040ez 85). Tax forms 1040ez 5,083 19. Tax forms 1040ez Beneficios sujetos a impuestos. Tax forms 1040ez De las líneas 17 y 18, anote la que sea menor. Tax forms 1040ez Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Tax forms 1040ez $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. Tax forms 1040ez En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. Tax forms 1040ez En la línea 20b, anota beneficios sujetos a impuestos de $2,990. Tax forms 1040ez   Ejemplo 2. Tax forms 1040ez Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. Tax forms 1040ez Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. Tax forms 1040ez Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. Tax forms 1040ez Alicia trabajó durante el año y tuvo un salario de $14,000. Tax forms 1040ez Ella efectuó un pago deducible a su arreglo IRA de $1,000. Tax forms 1040ez Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. Tax forms 1040ez Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. Tax forms 1040ez Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. Tax forms 1040ez En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. Tax forms 1040ez Hoja de Trabajo 1 completada. Tax forms 1040ez Cómo Calcular los Beneficios Sujetos a Impuestos 1. Tax forms 1040ez Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Tax forms 1040ez Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 1040ez $5,600 2. Tax forms 1040ez Anote la mitad de la línea 1. Tax forms 1040ez 2,800 3. Tax forms 1040ez Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. Tax forms 1040ez     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. Tax forms 1040ez Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Tax forms 1040ez -0- 5. Tax forms 1040ez Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. Tax forms 1040ez Sume las líneas 2, 3, 4 y 5 32,550 7. Tax forms 1040ez Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Tax forms 1040ez     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Tax forms 1040ez 1,000 8. Tax forms 1040ez ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Tax forms 1040ez Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Tax forms 1040ez Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 1040ez   Sí. Tax forms 1040ez Reste la línea 7 de la línea 6 31,550 9. Tax forms 1040ez Si es: Casado que presenta una declaración conjunta, anote $32,000. Tax forms 1040ez Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Tax forms 1040ez 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Tax forms 1040ez 85) y anote el resultado en la línea 17. Tax forms 1040ez Luego, pase a la línea 18. Tax forms 1040ez   10. Tax forms 1040ez ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Tax forms 1040ez Ninguna parte de los beneficios está sujeta a impuestos. Tax forms 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Tax forms 1040ez     Sí. Tax forms 1040ez Reste la línea 9 de la línea 8   11. Tax forms 1040ez Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Tax forms 1040ez   12. Tax forms 1040ez Reste la línea 11 de la línea 10. Tax forms 1040ez Si el resultado es cero o menos, anote “-0-”. Tax forms 1040ez   13. Tax forms 1040ez De las líneas 10 y 11, anote la que sea menor   14. Tax forms 1040ez Anote la mitad de la línea 13. Tax forms 1040ez   15. Tax forms 1040ez De las líneas 2 y 14, anote la que sea menor   16. Tax forms 1040ez Multiplique la línea 12 por 85% (0. Tax forms 1040ez 85). Tax forms 1040ez Si la línea 12 es cero, anote “-0-”. Tax forms 1040ez   17. Tax forms 1040ez Sume las líneas 15 y 16. Tax forms 1040ez   18. Tax forms 1040ez Multiplique la línea 1 por 85% (0. Tax forms 1040ez 85). Tax forms 1040ez   19. Tax forms 1040ez Beneficios sujetos a impuestos. Tax forms 1040ez De las líneas 17 y 18, anote la que sea menor. Tax forms 1040ez Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Tax forms 1040ez   Ejemplo 3. Tax forms 1040ez José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. Tax forms 1040ez José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. Tax forms 1040ez El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. Tax forms 1040ez Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. Tax forms 1040ez Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. Tax forms 1040ez Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. Tax forms 1040ez Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. Tax forms 1040ez Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. Tax forms 1040ez En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). Tax forms 1040ez Hoja de Trabajo 1 completada. Tax forms 1040ez Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 1040ez • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). Tax forms 1040ez Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. Tax forms 1040ez Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . Tax forms 1040ez • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. Tax forms 1040ez S. Tax forms 1040ez Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. Tax forms 1040ez En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. Tax forms 1040ez       1. Tax forms 1040ez Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Tax forms 1040ez Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 1040ez $10,000 2. Tax forms 1040ez Anote la mitad de la línea 1. Tax forms 1040ez 5,000 3. Tax forms 1040ez Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Tax forms 1040ez     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. Tax forms 1040ez Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Tax forms 1040ez -0- 5. Tax forms 1040ez Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Tax forms 1040ez . Tax forms 1040ez -0- 6. Tax forms 1040ez Sume las líneas 2, 3, 4 y 5 45,500 7. Tax forms 1040ez Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Tax forms 1040ez     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Tax forms 1040ez -0- 8. Tax forms 1040ez ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Tax forms 1040ez Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Tax forms 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 1040ez   Sí. Tax forms 1040ez Reste la línea 7 de la línea 6 45,500 9. Tax forms 1040ez Si es: Casado que presenta una declaración conjunta, anote $32,000. Tax forms 1040ez Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Tax forms 1040ez 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Tax forms 1040ez 85) y anote el resultado en la línea 17. Tax forms 1040ez Luego, pase a la línea 18. Tax forms 1040ez   10. Tax forms 1040ez ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Tax forms 1040ez Ninguna parte de los beneficios está sujeta a impuestos. Tax forms 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Tax forms 1040ez     Sí. Tax forms 1040ez Reste la línea 9 de la línea 8 13,500 11. Tax forms 1040ez Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Tax forms 1040ez 12,000 12. Tax forms 1040ez Reste la línea 11 de la línea 10. Tax forms 1040ez Si el resultado es cero o menos, anote “-0-”. Tax forms 1040ez 1,500 13. Tax forms 1040ez De las líneas 10 y 11, anote la que sea menor 12,000 14. Tax forms 1040ez Anote la mitad de la línea 13. Tax forms 1040ez 6,000 15. Tax forms 1040ez De las líneas 2 y 14, anote la que sea menor 5,000 16. Tax forms 1040ez Multiplique la línea 12 por 85% (0. Tax forms 1040ez 85). Tax forms 1040ez Si la línea 12 es cero, anote “-0-”. Tax forms 1040ez 1,275 17. Tax forms 1040ez Sume las líneas 15 y 16. Tax forms 1040ez 6,275 18. Tax forms 1040ez Multiplique la línea 1 por 85% (0. Tax forms 1040ez 85). Tax forms 1040ez 8,500 19. Tax forms 1040ez Beneficios sujetos a impuestos. Tax forms 1040ez De las líneas 17 y 18, anote la que sea menor. Tax forms 1040ez Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Tax forms 1040ez $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. Tax forms 1040ez José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. Tax forms 1040ez Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. Tax forms 1040ez Pagos por incapacidad. Tax forms 1040ez   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. Tax forms 1040ez Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. Tax forms 1040ez Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. Tax forms 1040ez Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. Tax forms 1040ez Gastos por asuntos legales. Tax forms 1040ez   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. Tax forms 1040ez   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Tax forms 1040ez Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. Tax forms 1040ez Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. Tax forms 1040ez No use una hoja de trabajo en este caso. Tax forms 1040ez Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. Tax forms 1040ez Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. Tax forms 1040ez Declaración conjunta. Tax forms 1040ez   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. Tax forms 1040ez Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. Tax forms 1040ez Ejemplo. Tax forms 1040ez Juan y María presentan una declaración conjunta para el año 2013. Tax forms 1040ez Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. Tax forms 1040ez María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). Tax forms 1040ez Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. Tax forms 1040ez Reintegro de beneficios recibidos en un año anterior. Tax forms 1040ez   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. Tax forms 1040ez Deducción de $3,000 o menos. Tax forms 1040ez   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. Tax forms 1040ez Reclámela en la línea 23 del Anexo A (Formulario 1040). Tax forms 1040ez Deducción de más de $3,000. Tax forms 1040ez    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. Tax forms 1040ez Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. Tax forms 1040ez Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. Tax forms 1040ez Luego, vuelva a calcular el impuesto para ese año. Tax forms 1040ez Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. Tax forms 1040ez Reste el resultado del apartado (c) del resultado del apartado (a). Tax forms 1040ez Compare el impuesto calculado con los métodos (1) y (2). Tax forms 1040ez Su impuesto para el año 2013 es la menor de las dos cantidades. Tax forms 1040ez Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). Tax forms 1040ez Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. Tax forms 1040ez Marque el recuadro d y escriba “ I. Tax forms 1040ez R. Tax forms 1040ez C. Tax forms 1040ez 1341 ” en el espacio al lado de ese recuadro. Tax forms 1040ez Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). Tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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The Tax Forms 1040ez

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