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Where Do I Send My 2012 Federal Income Tax Return

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Where Do I Send My 2012 Federal Income Tax Return

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

Where do i send my 2012 federal income tax return 2. Where do i send my 2012 federal income tax return   Source of Income Table of Contents Introduction Topics - This chapter discusses: Resident Aliens Nonresident AliensInterest Income Dividends Guarantee of Indebtedness Personal Services Transportation Income Scholarships, Grants, Prizes, and Awards Pensions and Annuities Rents or Royalties Real Property Personal Property Community Income Introduction After you have determined your alien status, you must determine the source of your income. Where do i send my 2012 federal income tax return This chapter will help you determine the source of different types of income you may receive during the tax year. Where do i send my 2012 federal income tax return This chapter also discusses special rules for married individuals who are domiciled in a country with community property laws. Where do i send my 2012 federal income tax return Topics - This chapter discusses: Income source rules, and Community income. Where do i send my 2012 federal income tax return Resident Aliens A resident alien's income is generally subject to tax in the same manner as a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return citizen. Where do i send my 2012 federal income tax return If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return tax return. Where do i send my 2012 federal income tax return You must report these amounts from sources within and outside the United States. Where do i send my 2012 federal income tax return Nonresident Aliens A nonresident alien usually is subject to U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return income tax only on U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return Under limited circumstances, certain foreign source income is subject to U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return tax. Where do i send my 2012 federal income tax return See Foreign Income in chapter 4. Where do i send my 2012 federal income tax return The general rules for determining U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income that apply to most nonresident aliens are shown in Table 2-1. Where do i send my 2012 federal income tax return The following discussions cover the general rules as well as the exceptions to these rules. Where do i send my 2012 federal income tax return Not all items of U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income are taxable. Where do i send my 2012 federal income tax return See chapter 3. Where do i send my 2012 federal income tax return Interest Income Generally, U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source interest income includes the following items. Where do i send my 2012 federal income tax return Interest on bonds, notes, or other interest-bearing obligations of U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return residents or domestic corporations. Where do i send my 2012 federal income tax return Interest paid by a domestic or foreign partnership or foreign corporation engaged in a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return trade or business at any time during the tax year. Where do i send my 2012 federal income tax return Original issue discount. Where do i send my 2012 federal income tax return Interest from a state, the District of Columbia, or the U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return Government. Where do i send my 2012 federal income tax return The place or manner of payment is immaterial in determining the source of the income. Where do i send my 2012 federal income tax return A substitute interest payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as the interest on the transferred security. Where do i send my 2012 federal income tax return Exceptions. Where do i send my 2012 federal income tax return   U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source interest income does not include the following items. Where do i send my 2012 federal income tax return Interest paid by a resident alien or a domestic corporation on obligations issued before August 10, 2010, if for the 3-year period ending with the close of the payer's tax year preceding the interest payment, at least 80% of the payer's total gross income: Is from sources outside the United States, and Is attributable to the active conduct of a trade or business by the individual or corporation in a foreign country or a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return possession. Where do i send my 2012 federal income tax return However, the interest will be considered U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source interest income if either of the following apply. Where do i send my 2012 federal income tax return The recipient of the interest is related to the resident alien or domestic corporation. Where do i send my 2012 federal income tax return See section 954(d)(3) for the definition of related person. Where do i send my 2012 federal income tax return The terms of the obligation are significantly modified after August 9, 2010. Where do i send my 2012 federal income tax return Any extension of the term of the obligation is considered a significant modification. Where do i send my 2012 federal income tax return Interest paid by a foreign branch of a domestic corporation or a domestic partnership on deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law if the interest paid or credited can be deducted by the association. Where do i send my 2012 federal income tax return Interest on deposits with a foreign branch of a domestic corporation or domestic partnership, but only if the branch is in the commercial banking business. Where do i send my 2012 federal income tax return Dividends In most cases, dividend income received from domestic corporations is U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return Dividend income from foreign corporations is usually foreign source income. Where do i send my 2012 federal income tax return Exceptions to both of these rules are discussed below. Where do i send my 2012 federal income tax return A substitute dividend payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as a distribution on the transferred security. Where do i send my 2012 federal income tax return Dividend equivalent payments. Where do i send my 2012 federal income tax return   U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source dividends also include all dividend equivalent payments. Where do i send my 2012 federal income tax return Dividend equivalent payments include substitute dividends, payments made pursuant to a specified notional principal contract, and all similar payments that, directly or indirectly, are contingent on or determined by reference to, the payment of a dividend from U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return sources. Where do i send my 2012 federal income tax return    The Internal Revenue Service has issued final regulations that would affect the treatment of dividend equivalent payments and specified notional principal contracts. Where do i send my 2012 federal income tax return You can view this regulation at www. Where do i send my 2012 federal income tax return irs. Where do i send my 2012 federal income tax return gov/irb/2013-52_IRB/ar08. Where do i send my 2012 federal income tax return html. Where do i send my 2012 federal income tax return First exception. Where do i send my 2012 federal income tax return   Dividends received from a domestic corporation are not U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income if the corporation elects to take the American Samoa economic development credit. Where do i send my 2012 federal income tax return Second exception. Where do i send my 2012 federal income tax return   Part of the dividends received from a foreign corporation is U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income if 25% or more of its total gross income for the 3-year period ending with the close of its tax year preceding the declaration of dividends was effectively connected with a trade or business in the United States. Where do i send my 2012 federal income tax return If the corporation was formed less than 3 years before the declaration, use its total gross income from the time it was formed. Where do i send my 2012 federal income tax return Determine the part that is U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income by multiplying the dividend by the following fraction. Where do i send my 2012 federal income tax return   Foreign corporation's gross income connected with a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return trade or business for the 3-year period     Foreign corporation's gross income from all sources for that period   Guarantee of Indebtedness Certain amounts received directly or indirectly, for the provision of a guarantee of indebtedness issued after September 27, 2010, are U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return They must be paid by a noncorporate resident or U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return corporation or by any foreign person if the amounts are effectively connected with the conduct of a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return trade or business. Where do i send my 2012 federal income tax return For more information, see Internal Revenue Code sections 861(a)(9) and 862(a)(9). Where do i send my 2012 federal income tax return Personal Services All wages and any other compensation for services performed in the United States are considered to be from sources in the United States. Where do i send my 2012 federal income tax return The only exceptions to this rule are discussed in chapter 3 under Employees of foreign persons, organizations, or offices, and under Crew members. Where do i send my 2012 federal income tax return If you are an employee and receive compensation for labor or personal services performed both inside and outside the United States, special rules apply in determining the source of the compensation. Where do i send my 2012 federal income tax return Compensation (other than certain fringe benefits) is sourced on a time basis. Where do i send my 2012 federal income tax return Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Where do i send my 2012 federal income tax return Or, you may be permitted to use an alternative basis to determine the source of compensation. Where do i send my 2012 federal income tax return See Alternative Basis , later. Where do i send my 2012 federal income tax return Multi-level marketing. Where do i send my 2012 federal income tax return   Certain companies sell products through a multi-level marketing arrangement, such that an upper-tier distributor, who has sponsored a lower-tier distributor, is entitled to a payment from the company based on certain activities of that lower-tier distributor. Where do i send my 2012 federal income tax return Generally, depending on the facts, payments from such multi-level marketing companies to independent (non-employee) distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have sponsored (lower-tier distributors) constitute income for the performance of personal services in recruiting, training, and supporting the lower-tier distributors. Where do i send my 2012 federal income tax return The source of such income is generally based on where the services of the upper-tier distributor are performed, and may, depending on the facts, be considered multi-year compensation, with the source of income determined over the period to which such compensation is attributable. Where do i send my 2012 federal income tax return Self-employed individuals. Where do i send my 2012 federal income tax return   If you are self-employed, you determine the source of compensation for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Where do i send my 2012 federal income tax return In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Where do i send my 2012 federal income tax return Time Basis Use a time basis to figure your U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source compensation (other than the fringe benefits discussed later). Where do i send my 2012 federal income tax return Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed services in the United States during the year     Total number of days you performed services during the year   You can use a unit of time less than a day in the above fraction, if appropriate. Where do i send my 2012 federal income tax return The time period for which the compensation is made does not have to be a year. Where do i send my 2012 federal income tax return Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Where do i send my 2012 federal income tax return Example 1. Where do i send my 2012 federal income tax return Christina Brooks, a resident of the Netherlands, worked 240 days for a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return company during the tax year. Where do i send my 2012 federal income tax return She received $80,000 in compensation. Where do i send my 2012 federal income tax return None of it was for fringe benefits. Where do i send my 2012 federal income tax return Christina performed services in the United States for 60 days and performed services in the Netherlands for 180 days. Where do i send my 2012 federal income tax return Using the time basis for determining the source of compensation, $20,000 ($80,000 × 60/240) is her U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return Example 2. Where do i send my 2012 federal income tax return Rob Waters, a resident of South Africa, is employed by a corporation. Where do i send my 2012 federal income tax return His annual salary is $100,000. Where do i send my 2012 federal income tax return None of it is for fringe benefits. Where do i send my 2012 federal income tax return During the first quarter of the year he worked entirely within the United States. Where do i send my 2012 federal income tax return On April 1, Rob was transferred to Singapore for the remainder of the year. Where do i send my 2012 federal income tax return Rob is able to establish that the first quarter of the year and the last 3 quarters of the year are two separate, distinct, and continuous periods of time. Where do i send my 2012 federal income tax return Accordingly, $25,000 of Rob's annual salary is attributable to the first quarter of the year (. Where do i send my 2012 federal income tax return 25 × $100,000). Where do i send my 2012 federal income tax return All of it is U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income because he worked entirely within the United States during that quarter. Where do i send my 2012 federal income tax return The remaining $75,000 is attributable to the last three quarters of the year. Where do i send my 2012 federal income tax return During those quarters, he worked 150 days in Singapore and 30 days in the United States. Where do i send my 2012 federal income tax return His periodic performance of services in the United States did not result in distinct, separate, and continuous periods of time. Where do i send my 2012 federal income tax return Of this $75,000, $12,500 ($75,000 × 30/180) is U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return Multi-year compensation. Where do i send my 2012 federal income tax return   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Where do i send my 2012 federal income tax return Multi-year compensation is compensation that is included in your income in one tax year but that is attributable to a period that includes two or more tax years. Where do i send my 2012 federal income tax return   You determine the period to which the compensation is attributable based on the facts and circumstances of your case. Where do i send my 2012 federal income tax return For example, an amount of compensation that specifically relates to a period of time that includes several calendar years is attributable to the entire multi-year period. Where do i send my 2012 federal income tax return   The amount of compensation treated as from U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return sources is figured by multiplying the total multi-year compensation by a fraction. Where do i send my 2012 federal income tax return The numerator of the fraction is the number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in the United States in connection with the project. Where do i send my 2012 federal income tax return The denominator of the fraction is the total number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in connection with the project. Where do i send my 2012 federal income tax return Geographical Basis Compensation you receive as an employee in the form of the following fringe benefits is sourced on a geographical basis. Where do i send my 2012 federal income tax return Housing. Where do i send my 2012 federal income tax return Education. Where do i send my 2012 federal income tax return Local transportation. Where do i send my 2012 federal income tax return Tax reimbursement. Where do i send my 2012 federal income tax return Hazardous or hardship duty pay as defined in Regulations section 1. Where do i send my 2012 federal income tax return 861-4(b)(2)(ii)(D)(5). Where do i send my 2012 federal income tax return Moving expense reimbursement. Where do i send my 2012 federal income tax return The amount of fringe benefits must be reasonable and you must substantiate them by adequate records or by sufficient evidence. Where do i send my 2012 federal income tax return Principal place of work. Where do i send my 2012 federal income tax return   The above fringe benefits, except for tax reimbursement and hazardous or hardship duty pay, are sourced based on your principal place of work. Where do i send my 2012 federal income tax return Your principal place of work is usually the place where you spend most of your working time. Where do i send my 2012 federal income tax return This could be your office, plant, store, shop, or other location. Where do i send my 2012 federal income tax return If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Where do i send my 2012 federal income tax return   If you have more than one job at any time, your main job location depends on the facts in each case. Where do i send my 2012 federal income tax return The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Where do i send my 2012 federal income tax return Housing. Where do i send my 2012 federal income tax return   The source of a housing fringe benefit is determined based on the location of your principal place of work. Where do i send my 2012 federal income tax return A housing fringe benefit includes payments to you or on your behalf (and your family's if your family resides with you) only for the following. Where do i send my 2012 federal income tax return Rent. Where do i send my 2012 federal income tax return Utilities (except telephone charges). Where do i send my 2012 federal income tax return Real and personal property insurance. Where do i send my 2012 federal income tax return Occupancy taxes not deductible under section 164 or 216(a). Where do i send my 2012 federal income tax return Nonrefundable fees for securing a leasehold. Where do i send my 2012 federal income tax return Rental of furniture and accessories. Where do i send my 2012 federal income tax return Household repairs. Where do i send my 2012 federal income tax return Residential parking. Where do i send my 2012 federal income tax return Fair rental value of housing provided in kind by your employer. Where do i send my 2012 federal income tax return   A housing fringe benefit does not include: Deductible interest and taxes (including deductible interest and taxes of a tenant-stockholder in a cooperative housing corporation), The cost of buying property, including principal payments on a mortgage, The cost of domestic labor (maids, gardeners, etc. Where do i send my 2012 federal income tax return ), Pay television subscriptions, Improvements and other expenses that increase the value or appreciably prolong the life of property, Purchased furniture or accessories, Depreciation or amortization of property or improvements, The value of meals or lodging that you exclude from gross income, or The value of meals or lodging that you deduct as moving expenses. Where do i send my 2012 federal income tax return Education. Where do i send my 2012 federal income tax return   The source of an education fringe benefit for the education expenses of your dependents is determined based on the location of your principal place of work. Where do i send my 2012 federal income tax return An education fringe benefit includes payments only for the following expenses for education at an elementary or secondary school. Where do i send my 2012 federal income tax return Tuition, fees, academic tutoring, special needs services for a special needs student, books, supplies, and other equipment. Where do i send my 2012 federal income tax return Room and board and uniforms that are required or provided by the school in connection with enrollment or attendance. Where do i send my 2012 federal income tax return Local transportation. Where do i send my 2012 federal income tax return   The source of a local transportation fringe benefit is determined based on the location of your principal place of work. Where do i send my 2012 federal income tax return Your local transportation fringe benefit is the amount that you receive as compensation for local transportation for you or your spouse or dependents at the location of your principal place of work. Where do i send my 2012 federal income tax return The amount treated as a local transportation fringe benefit is limited to actual expenses incurred for local transportation and the fair rental value of any employer-provided vehicle used predominantly by you, your spouse, or your dependents for local transportation. Where do i send my 2012 federal income tax return Actual expenses do not include the cost (including interest) of any vehicle purchased by you or on your behalf. Where do i send my 2012 federal income tax return Tax reimbursement. Where do i send my 2012 federal income tax return   The source of a tax reimbursement fringe benefit is determined based on the location of the jurisdiction that imposed the tax for which you are reimbursed. Where do i send my 2012 federal income tax return Moving expense reimbursement. Where do i send my 2012 federal income tax return   The source of a moving expense reimbursement is generally based on the location of your new principal place of work. Where do i send my 2012 federal income tax return However, the source is determined based on the location of your former principal place of work if you provide sufficient evidence that such determination of source is more appropriate under the facts and circumstances of your case. Where do i send my 2012 federal income tax return Sufficient evidence generally requires an agreement between you and your employer, or a written statement of company policy, which is reduced to writing before the move and which is entered into or established to induce you or other employees to move to another country. Where do i send my 2012 federal income tax return The written statement or agreement must state that your employer will reimburse you for moving expenses that you incur to return to your former principal place of work regardless of whether you continue to work for your employer after returning to that location. Where do i send my 2012 federal income tax return It may contain certain conditions upon which the right to reimbursement is determined as long as those conditions set forth standards that are definitely ascertainable and can only be fulfilled prior to, or through completion of, your return move to your former principal place of work. Where do i send my 2012 federal income tax return Alternative Basis If you are an employee, you can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your compensation than the time or geographical basis. Where do i send my 2012 federal income tax return If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your compensation. Where do i send my 2012 federal income tax return Also, if your total compensation from all sources is $250,000 or more, check “Yes” to both questions on line K on page 5 of Form 1040NR, and attach a written statement to your tax return that sets forth all of the following. Where do i send my 2012 federal income tax return Your name and social security number (written across the top of the statement). Where do i send my 2012 federal income tax return The specific compensation income, or the specific fringe benefit, for which you are using the alternative basis. Where do i send my 2012 federal income tax return For each item in (2), the alternative basis of allocation of source used. Where do i send my 2012 federal income tax return For each item in (2), a computation showing how the alternative allocation was computed. Where do i send my 2012 federal income tax return A comparison of the dollar amount of the U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return compensation and foreign compensation sourced under both the alternative basis and the time or geographical basis discussed earlier. Where do i send my 2012 federal income tax return Transportation Income Transportation income is income from the use of a vessel or aircraft or for the performance of services directly related to the use of any vessel or aircraft. Where do i send my 2012 federal income tax return This is true whether the vessel or aircraft is owned, hired, or leased. Where do i send my 2012 federal income tax return The term “vessel or aircraft” includes any container used in connection with a vessel or aircraft. Where do i send my 2012 federal income tax return All income from transportation that begins and ends in the United States is treated as derived from sources in the United States. Where do i send my 2012 federal income tax return If the transportation begins or ends in the United States, 50% of the transportation income is treated as derived from sources in the United States. Where do i send my 2012 federal income tax return For transportation income from personal services, 50% of the income is U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income if the transportation is between the United States and a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return possession. Where do i send my 2012 federal income tax return For nonresident aliens, this only applies to income derived from, or in connection with, an aircraft. Where do i send my 2012 federal income tax return For information on how U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source transportation income is taxed, see chapter 4. Where do i send my 2012 federal income tax return Scholarships, Grants, Prizes, and Awards Generally, the source of scholarships, fellowship grants, grants, prizes, and awards is the residence of the payer regardless of who actually disburses the funds. Where do i send my 2012 federal income tax return However, see Activities to be performed outside the United States , later. Where do i send my 2012 federal income tax return For example, payments for research or study in the United States made by the United States, a noncorporate U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return resident, or a domestic corporation, are from U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return sources. Where do i send my 2012 federal income tax return Similar payments from a foreign government or foreign corporation are foreign source payments even though the funds may be disbursed through a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return agent. Where do i send my 2012 federal income tax return Payments made by an entity designated as a public international organization under the International Organizations Immunities Act are from foreign sources. Where do i send my 2012 federal income tax return Activities to be performed outside the United States. Where do i send my 2012 federal income tax return   Scholarships, fellowship grants, targeted grants, and achievement awards received by nonresident aliens for activities performed, or to be performed, outside the United States are not U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return    These rules do not apply to amounts paid as salary or other compensation for services. Where do i send my 2012 federal income tax return See Personal Services, earlier, for the source rules that apply. Where do i send my 2012 federal income tax return Pensions and Annuities If you receive a pension from a domestic trust for services performed both in and outside the United States, part of the pension payment is from U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return sources. Where do i send my 2012 federal income tax return That part is the amount attributable to earnings of the pension plan and the employer contributions made for services performed in the United States. Where do i send my 2012 federal income tax return This applies whether the distribution is made under a qualified or nonqualified stock bonus, pension, profit-sharing, or annuity plan (whether or not funded). Where do i send my 2012 federal income tax return If you performed services as an employee of the United States, you may receive a distribution from the U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return Government under a plan, such as the Civil Service Retirement System, that is treated as a qualified pension plan. Where do i send my 2012 federal income tax return Your U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income is the otherwise taxable amount of the distribution that is attributable to your total U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return Government basic pay other than tax-exempt pay for services performed outside the United States. Where do i send my 2012 federal income tax return Rents or Royalties Your U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income includes rent and royalty income received during the tax year from property located in the United States or from any interest in that property. Where do i send my 2012 federal income tax return U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income also includes rents or royalties for the use of, or for the privilege of using, in the United States, intangible property such as patents, copyrights, secret processes and formulas, goodwill, trademarks, franchises, and similar property. Where do i send my 2012 federal income tax return Real Property Real property is land and buildings and generally anything built on, growing on, or attached to land. Where do i send my 2012 federal income tax return Gross income from sources in the United States includes gains, profits, and income from the sale or other disposition of real property located in the United States. Where do i send my 2012 federal income tax return Natural resources. Where do i send my 2012 federal income tax return   The income from the sale of products of any farm, mine, oil or gas well, other natural deposit, or timber located in the United States and sold in a foreign country, or located in a foreign country and sold in the United States, is partly from sources in the United States. Where do i send my 2012 federal income tax return For information on determining that part, see section 1. Where do i send my 2012 federal income tax return 863-1(b) of the regulations. Where do i send my 2012 federal income tax return Table 2-1. Where do i send my 2012 federal income tax return Summary of Source Rules for Income of Nonresident Aliens Item of income Factor determining source Salaries, wages, other compensation Where services performed Business income:   Personal services Where services performed Sale of inventory—purchased Where sold Sale of inventory—produced Allocation Interest Residence of payer Dividends Whether a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return or foreign corporation* Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Where do i send my 2012 federal income tax return Where property is used Sale of real property Location of property Sale of personal property Seller's tax home (but see Personal Property , later, for exceptions) Pension distributions attributable to contributions Where services were performed that earned the pension Investment earnings on pension contributions Location of pension trust Sale of natural resources Allocation based on fair market value of product at export terminal. Where do i send my 2012 federal income tax return For more information, see section 1. Where do i send my 2012 federal income tax return 863-1(b) of the regulations. Where do i send my 2012 federal income tax return *Exceptions include: a) Dividends paid by a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return corporation are foreign source if the corporation elects the  American Samoa economic development credit. Where do i send my 2012 federal income tax return  b) Part of a dividend paid by a foreign corporation is U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source if at least 25% of the  corporation's gross income is effectively connected with a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return trade or business for the  3 tax years before the year in which the dividends are declared. Where do i send my 2012 federal income tax return Personal Property Personal property is property, such as machinery, equipment, or furniture, that is not real property. Where do i send my 2012 federal income tax return Gain or loss from the sale or exchange of personal property generally has its source in the United States if you have a tax home in the United States. Where do i send my 2012 federal income tax return If you do not have a tax home in the United States, the gain or loss generally is considered to be from sources outside the United States. Where do i send my 2012 federal income tax return Tax home. Where do i send my 2012 federal income tax return   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Where do i send my 2012 federal income tax return Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Where do i send my 2012 federal income tax return If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Where do i send my 2012 federal income tax return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Where do i send my 2012 federal income tax return Inventory property. Where do i send my 2012 federal income tax return   Inventory property is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Where do i send my 2012 federal income tax return Income from the sale of inventory that you purchased is sourced where the property is sold. Where do i send my 2012 federal income tax return Generally, this is where title to the property passes to the buyer. Where do i send my 2012 federal income tax return For example, income from the sale of inventory in the United States is U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income, whether you purchased it in the United States or in a foreign country. Where do i send my 2012 federal income tax return   Income from the sale of inventory property that you produced in the United States and sold outside the United States (or vice versa) is partly from sources in the United States and partly from sources outside the United States. Where do i send my 2012 federal income tax return For information on making this allocation, see section 1. Where do i send my 2012 federal income tax return 863-3 of the regulations. Where do i send my 2012 federal income tax return   These rules apply even if your tax home is not in the United States. Where do i send my 2012 federal income tax return Depreciable property. Where do i send my 2012 federal income tax return   To determine the source of any gain from the sale of depreciable personal property, you must first figure the part of the gain that is not more than the total depreciation adjustments on the property. Where do i send my 2012 federal income tax return You allocate this part of the gain to sources in the United States based on the ratio of U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return depreciation adjustments to total depreciation adjustments. Where do i send my 2012 federal income tax return The rest of this part of the gain is considered to be from sources outside the United States. Where do i send my 2012 federal income tax return   For this purpose, “U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return depreciation adjustments” are the depreciation adjustments to the basis of the property that are allowable in figuring taxable income from U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return sources. Where do i send my 2012 federal income tax return However, if the property is used predominantly in the United States during a tax year, all depreciation deductions allowable for that year are treated as U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return depreciation adjustments. Where do i send my 2012 federal income tax return But there are some exceptions for certain transportation, communications, and other property used internationally. Where do i send my 2012 federal income tax return   Gain from the sale of depreciable property that is more than the total depreciation adjustments on the property is sourced as if the property were inventory property, as discussed above. Where do i send my 2012 federal income tax return   A loss is sourced in the same way as the depreciation deductions were sourced. Where do i send my 2012 federal income tax return However, if the property was used predominantly in the United States, the entire loss reduces U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return   The basis of property usually means the cost (money plus the fair market value of other property or services) of property you acquire. Where do i send my 2012 federal income tax return Depreciation is an amount deducted to recover the cost or other basis of a trade or business asset. Where do i send my 2012 federal income tax return The amount you can deduct depends on the property's cost, when you began using the property, how long it will take to recover your cost, and which depreciation method you use. Where do i send my 2012 federal income tax return A depreciation deduction is any deduction for depreciation or amortization or any other allowable deduction that treats a capital expenditure as a deductible expense. Where do i send my 2012 federal income tax return Intangible property. Where do i send my 2012 federal income tax return   Intangible property includes patents, copyrights, secret processes or formulas, goodwill, trademarks, trade names, or other like property. Where do i send my 2012 federal income tax return The gain from the sale of amortizable or depreciable intangible property, up to the previously allowable amortization or depreciation deductions, is sourced in the same way as the original deductions were sourced. Where do i send my 2012 federal income tax return This is the same as the source rule for gain from the sale of depreciable property. Where do i send my 2012 federal income tax return See Depreciable property , earlier, for details on how to apply this rule. Where do i send my 2012 federal income tax return   Gain in excess of the amortization or depreciation deductions is sourced in the country where the property is used if the income from the sale is contingent on the productivity, use, or disposition of that property. Where do i send my 2012 federal income tax return If the income is not contingent on the productivity, use, or disposition of the property, the income is sourced according to your tax home as discussed earlier. Where do i send my 2012 federal income tax return If payments for goodwill do not depend on its productivity, use, or disposition, their source is the country in which the goodwill was generated. Where do i send my 2012 federal income tax return Sales through offices or fixed places of business. Where do i send my 2012 federal income tax return   Despite any of the earlier rules, if you do not have a tax home in the United States, but you maintain an office or other fixed place of business in the United States, treat the income from any sale of personal property (including inventory property) that is attributable to that office or place of business as U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return However, this rule does not apply to sales of inventory property for use, disposition, or consumption outside the United States if your office or other fixed place of business outside the United States materially participated in the sale. Where do i send my 2012 federal income tax return   If you have a tax home in the United States but maintain an office or other fixed place of business outside the United States, income from sales of personal property, other than inventory, depreciable property, or intangibles, that is attributable to that foreign office or place of business may be treated as U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income. Where do i send my 2012 federal income tax return The income is treated as U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return source income if an income tax of less than 10% of the income from the sale is paid to a foreign country. Where do i send my 2012 federal income tax return This rule also applies to losses if the foreign country would have imposed an income tax of less than 10% had the sale resulted in a gain. Where do i send my 2012 federal income tax return Community Income If you are married and you or your spouse is subject to the community property laws of a foreign country, a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return state, or a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return possession, you generally must follow those laws to determine the income of yourself and your spouse for U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return tax purposes. Where do i send my 2012 federal income tax return But you must disregard certain community property laws if: Both you and your spouse are nonresident aliens, or One of you is a nonresident alien and the other is a U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return citizen or resident and you do not both choose to be treated as U. Where do i send my 2012 federal income tax return S. Where do i send my 2012 federal income tax return residents as explained in chapter 1. Where do i send my 2012 federal income tax return In these cases, you and your spouse must report community income as explained later. Where do i send my 2012 federal income tax return Earned income. Where do i send my 2012 federal income tax return   Earned income of a spouse, other than trade or business income and a partner's distributive share of partnership income, is treated as the income of the spouse whose services produced the income. Where do i send my 2012 federal income tax return That spouse must report all of it on his or her separate return. Where do i send my 2012 federal income tax return Trade or business income. Where do i send my 2012 federal income tax return   Trade or business income, other than a partner's distributive share of partnership income, is treated as the income of the spouse carrying on the trade or business. Where do i send my 2012 federal income tax return That spouse must report all of it on his or her separate return. Where do i send my 2012 federal income tax return Partnership income (or loss). Where do i send my 2012 federal income tax return   A partner's distributive share of partnership income (or loss) is treated as the income (or loss) of the partner. Where do i send my 2012 federal income tax return The partner must report all of it on his or her separate return. Where do i send my 2012 federal income tax return Separate property income. Where do i send my 2012 federal income tax return   Income derived from the separate property of one spouse (and which is not earned income, trade or business income, or partnership distributive share income) is treated as the income of that spouse. Where do i send my 2012 federal income tax return That spouse must report all of it on his or her separate return. Where do i send my 2012 federal income tax return Use the appropriate community property law to determine what is separate property. Where do i send my 2012 federal income tax return Other community income. Where do i send my 2012 federal income tax return   All other community income is treated as provided by the applicable community property laws. Where do i send my 2012 federal income tax return Prev  Up  Next   Home   More Online Publications