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2011 Federal Tax Forms

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2011 Federal Tax Forms

2011 federal tax forms 6. 2011 federal tax forms   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 federal tax forms Free help with your return. 2011 federal tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 federal tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 federal tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 federal tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 federal tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 federal tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 federal tax forms gov, download the IRS2Go app, or call 1-800-906-9887. 2011 federal tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 federal tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 federal tax forms aarp. 2011 federal tax forms org/money/taxaide or call 1-888-227-7669. 2011 federal tax forms For more information on these programs, go to IRS. 2011 federal tax forms gov and enter “VITA” in the search box. 2011 federal tax forms   For more information on these programs, go to IRS. 2011 federal tax forms gov and enter “VITA” in the search box. 2011 federal tax forms Internet. 2011 federal tax forms    IRS. 2011 federal tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 federal tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 federal tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 federal tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 federal tax forms gov or download the IRS2Go app and select the Refund Status option. 2011 federal tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 federal tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 federal tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 federal tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 federal tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 federal tax forms No need to wait on the phone or stand in line. 2011 federal tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 federal tax forms When you reach the response screen, you can print the entire interview and the final response for your records. 2011 federal tax forms New subject areas are added on a regular basis. 2011 federal tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 federal tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 federal tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 federal tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 federal tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 federal tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 federal tax forms You can also ask the IRS to mail a return or an account transcript to you. 2011 federal tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 federal tax forms gov or by calling 1-800-908-9946. 2011 federal tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 federal tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 federal tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 federal tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 federal tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 federal tax forms gov and enter Where's My Amended Return? in the search box. 2011 federal tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 federal tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 federal tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 federal tax forms gov. 2011 federal tax forms Select the Payment tab on the front page of IRS. 2011 federal tax forms gov for more information. 2011 federal tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 federal tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 federal tax forms gov. 2011 federal tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 federal tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 federal tax forms gov. 2011 federal tax forms Request an Electronic Filing PIN by going to IRS. 2011 federal tax forms gov and entering Electronic Filing PIN in the search box. 2011 federal tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 federal tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 federal tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 federal tax forms An employee can answer questions about your tax account or help you set up a payment plan. 2011 federal tax forms Before you visit, check the Office Locator on IRS. 2011 federal tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 federal tax forms If you have a special need, such as a disability, you can request an appointment. 2011 federal tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 federal tax forms Apply for an Employer Identification Number (EIN). 2011 federal tax forms Go to IRS. 2011 federal tax forms gov and enter Apply for an EIN in the search box. 2011 federal tax forms Read the Internal Revenue Code, regulations, or other official guidance. 2011 federal tax forms Read Internal Revenue Bulletins. 2011 federal tax forms Sign up to receive local and national tax news and more by email. 2011 federal tax forms Just click on “subscriptions” above the search box on IRS. 2011 federal tax forms gov and choose from a variety of options. 2011 federal tax forms Phone. 2011 federal tax forms    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 federal tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 federal tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 federal tax forms gov, or download the IRS2Go app. 2011 federal tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 federal tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 federal tax forms Most VITA and TCE sites offer free electronic filing. 2011 federal tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 federal tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 federal tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 federal tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 federal tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 federal tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 federal tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 federal tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 federal tax forms Note, the above information is for our automated hotline. 2011 federal tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 federal tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 federal tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 federal tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 federal tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 federal tax forms You should receive your order within 10 business days. 2011 federal tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 federal tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 federal tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 federal tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 federal tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 federal tax forms Walk-in. 2011 federal tax forms   You can find a selection of forms, publications and services — in-person. 2011 federal tax forms Products. 2011 federal tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 federal tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 federal tax forms Services. 2011 federal tax forms You can walk in to your local TAC for face-to-face tax help. 2011 federal tax forms An employee can answer questions about your tax account or help you set up a payment plan. 2011 federal tax forms Before visiting, use the Office Locator tool on IRS. 2011 federal tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 federal tax forms Mail. 2011 federal tax forms   You can send your order for forms, instructions, and publications to the address below. 2011 federal tax forms You should receive a response within 10 business days after your request is received. 2011 federal tax forms Internal Revenue Service 1201 N. 2011 federal tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 federal tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 federal tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 federal tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 federal tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 federal tax forms You face (or your business is facing) an immediate threat of adverse action. 2011 federal tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 federal tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 federal tax forms Here's why we can help: TAS is an independent organization within the IRS. 2011 federal tax forms Our advocates know how to work with the IRS. 2011 federal tax forms Our services are free and tailored to meet your needs. 2011 federal tax forms We have offices in every state, the District of Columbia, and Puerto Rico. 2011 federal tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 federal tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 federal tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 federal tax forms Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 federal tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 federal tax forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 federal tax forms Prev  Up  Next   Home   More Online Publications
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Understanding your CP166 Notice

We were unable to process your monthly payment because there were insufficient funds in your bank account.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Make sure there’s enough money in your bank account to cover your monthly payment with us, plus any additional fees or penalty charges from your bank.

Answers to Common Questions

I sent my monthly payment in the mail this month. Why did the IRS attempt to debit my account?
Once you establish a Direct Debit Installment Agreement (DDIA), you have agreed to the IRS debiting the fixed payment on the established date every month. Unless you made other arrangements, your payment plan is by DDIA, so even if you mailed in a payment, we’ll still attempt to withdraw your monthly payment from your account.

I mailed the IRS my updated checking account information, but you tried to take the money out of my old account. How do I make sure you have the right account information?
If you think we haven’t updated your account information timely or accurately, please contact us at the toll free number on your notice to verify that we have the correct information on your Direct Debit Installment Agreement (DDIA). If your bank charged you a fee because we attempted to debit your old account, you will have to contact your bank for them to waive any fees they charged. Their fees are independent of any charges from the IRS.

I’m sure I had enough money in my account. Why did the bank tell you there were insufficient funds?
You’ll have to contact your bank to clarify the situation. In addition, if your installment agreement is now in default and you believe you had sufficient funds in your bank account on the payment due date, please write to the address shown on your notice. Be sure to include a signed statement of explanation along with proof you had sufficient funds. The lower portion of your notice must accompany any correspondence you send us.

How do I change my monthly payment date on my direct debit installment agreement?
Please call the toll-free number on your notice.

The notice I received mentioned that "interest may increase" if there are insufficient funds in my bank account. What’s the current interest, and how much will it increase?
Interest is charged on any unpaid balances on your account, so as long as you owe money, interest is charged and added to your account balance(s). The interest amount you owe on your unpaid balance will increase, but not the interest rate.

The rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

The 2011 Federal Tax Forms

2011 federal tax forms 4. 2011 federal tax forms   Filing U. 2011 federal tax forms S. 2011 federal tax forms Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. 2011 federal tax forms S. 2011 federal tax forms Tax ReturnU. 2011 federal tax forms S. 2011 federal tax forms Armed Forces. 2011 federal tax forms Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. 2011 federal tax forms S. 2011 federal tax forms income tax return is required for your situation. 2011 federal tax forms If a U. 2011 federal tax forms S. 2011 federal tax forms return is required, your next step is to see if you meet the filing requirements. 2011 federal tax forms If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. 2011 federal tax forms This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. 2011 federal tax forms Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. 2011 federal tax forms If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. 2011 federal tax forms S. 2011 federal tax forms tax return, your filing requirement may be less than the amount in Table 4-1. 2011 federal tax forms For details, see the information under Filing Requirement if Possession Income Is Excluded , later. 2011 federal tax forms Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. 2011 federal tax forms For more information, see the Form 1040 instructions. 2011 federal tax forms Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. 2011 federal tax forms S. 2011 federal tax forms tax return, you must determine your adjusted filing requirement. 2011 federal tax forms Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. 2011 federal tax forms Personal exemption. 2011 federal tax forms   When figuring your filing requirement, your personal exemption is allowed in full. 2011 federal tax forms Do not reduce it for this purpose. 2011 federal tax forms Do not include exemptions for your dependents. 2011 federal tax forms Allowable standard deduction. 2011 federal tax forms   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. 2011 federal tax forms Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. 2011 federal tax forms Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax     Gross income from all sources (including excluded possession income)   Example. 2011 federal tax forms Barbara Spruce, a U. 2011 federal tax forms S. 2011 federal tax forms citizen, is single, under 65, and a bona fide resident of American Samoa. 2011 federal tax forms During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax). 2011 federal tax forms Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. 2011 federal tax forms   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. 2011 federal tax forms You must file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. 2011 federal tax forms    1. 2011 federal tax forms Enter the allowable standard deduction you figured earlier under Allowable standard deduction . 2011 federal tax forms If your filing status is married filing separately, enter -0-   2. 2011 federal tax forms Personal exemption. 2011 federal tax forms If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. 2011 federal tax forms Add lines 1 and 2. 2011 federal tax forms You must file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. 2011 federal tax forms 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 2011 federal tax forms . 2011 federal tax forms . 2011 federal tax forms AND at the end of 2013 you were*. 2011 federal tax forms . 2011 federal tax forms . 2011 federal tax forms THEN file a return if your gross income** was at least. 2011 federal tax forms . 2011 federal tax forms . 2011 federal tax forms 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. 2011 federal tax forms ** 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 (even if you can exclude part or all of it). 2011 federal tax forms Do not include 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 is more than $25,000 ($32,000 if married filing jointly). 2011 federal tax forms If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 2011 federal tax forms *** 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. 2011 federal tax forms Example 1. 2011 federal tax forms James and Joan Thompson, one over 65, are U. 2011 federal tax forms S. 2011 federal tax forms citizens and bona fide residents of Puerto Rico during the entire tax year. 2011 federal tax forms They file a joint income tax return. 2011 federal tax forms During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax). 2011 federal tax forms Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return because their gross income subject to U. 2011 federal tax forms S. 2011 federal tax forms tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). 2011 federal tax forms Example 2. 2011 federal tax forms Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return because her gross income subject to U. 2011 federal tax forms S. 2011 federal tax forms tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). 2011 federal tax forms If you must file a U. 2011 federal tax forms S. 2011 federal tax forms income tax return, you may be able to file a paperless return using IRS e-file. 2011 federal tax forms See your form instructions or visit our website at IRS. 2011 federal tax forms gov. 2011 federal tax forms When To File If you file on a calendar year basis, the due date for filing your U. 2011 federal tax forms S. 2011 federal tax forms income tax return is April 15 following the end of your tax year. 2011 federal tax forms If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. 2011 federal tax forms If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. 2011 federal tax forms For your 2013 tax return, the due date is April 15, 2014. 2011 federal tax forms If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. 2011 federal tax forms If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. 2011 federal tax forms See your form instructions for a list of designated private delivery services. 2011 federal tax forms Extension of Time To File You can get an extension of time to file your U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms Special rules apply for those living outside the United States. 2011 federal tax forms Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. 2011 federal tax forms Example. 2011 federal tax forms If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. 2011 federal tax forms Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. 2011 federal tax forms If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. 2011 federal tax forms You may also be charged penalties (see the Instructions for Form 4868). 2011 federal tax forms How to get the automatic extension. 2011 federal tax forms   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. 2011 federal tax forms E-file Form 4868 using your personal computer or a tax professional. 2011 federal tax forms E-file and pay by credit or debit card. 2011 federal tax forms Your payment must be at least $1. 2011 federal tax forms You may pay by phone or over the Internet. 2011 federal tax forms Do not file Form 4868. 2011 federal tax forms File a paper Form 4868. 2011 federal tax forms If you are a fiscal year taxpayer, you must file a paper Form 4868. 2011 federal tax forms See Form 4868 for information on getting an extension using these options. 2011 federal tax forms When to file. 2011 federal tax forms   You must request the automatic extension by the due date for your return. 2011 federal tax forms You can file your return any time before the 6-month extension period ends. 2011 federal tax forms When you file your return. 2011 federal tax forms   Enter any payment you made related to the extension of time to file on Form 1040, line 68. 2011 federal tax forms If you file Form 1040A, U. 2011 federal tax forms S. 2011 federal tax forms Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. 2011 federal tax forms Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. 2011 federal tax forms You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. 2011 federal tax forms Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (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. 2011 federal tax forms S. 2011 federal tax forms citizen or resident, and On the due date of your return: You are living outside of 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. 2011 federal tax forms However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. 2011 federal tax forms If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. 2011 federal tax forms For more information, see Publication 3, Armed Forces' Tax Guide. 2011 federal tax forms Married taxpayers. 2011 federal tax forms   If you file a joint return, only one spouse has to qualify for this automatic extension. 2011 federal tax forms However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. 2011 federal tax forms How to get the extension. 2011 federal tax forms   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. 2011 federal tax forms (See the situations listed under (2), earlier. 2011 federal tax forms ) Extension beyond 2 months. 2011 federal tax forms   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. 2011 federal tax forms File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). 2011 federal tax forms Be sure to check the box on Form 4868, line 8, if appropriate. 2011 federal tax forms   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2011 federal tax forms   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2011 federal tax forms Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. 2011 federal tax forms Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. 2011 federal tax forms If you are not including a check or a money order, send your U. 2011 federal tax forms S. 2011 federal tax forms tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 2011 federal tax forms S. 2011 federal tax forms tax return and all attachments to:  Internal Revenue Service P. 2011 federal tax forms O. 2011 federal tax forms Box 1303 Charlotte, NC 28201-1303 USA Also send your U. 2011 federal tax forms S. 2011 federal tax forms return to these addresses if you are attaching Form 5074 or Form 8689. 2011 federal tax forms If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. 2011 federal tax forms Special Rules for Completing Your U. 2011 federal tax forms S. 2011 federal tax forms Tax Return If you are not excluding possession income from your U. 2011 federal tax forms S. 2011 federal tax forms tax return, follow the instructions for the specific forms you file. 2011 federal tax forms However, you may not qualify to claim the earned income credit (EIC). 2011 federal tax forms Earned income credit. 2011 federal tax forms   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. 2011 federal tax forms S. 2011 federal tax forms Armed Forces. 2011 federal tax forms U. 2011 federal tax forms S. 2011 federal tax forms Armed Forces. 2011 federal tax forms   U. 2011 federal tax forms S. 2011 federal tax forms military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. 2011 federal tax forms Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. 2011 federal tax forms Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. 2011 federal tax forms Income from American Samoa or Puerto Rico excluded. 2011 federal tax forms   You will not be allowed to take deductions and credits that apply to the excluded income. 2011 federal tax forms The additional information you need follows. 2011 federal tax forms Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. 2011 federal tax forms S. 2011 federal tax forms income tax return. 2011 federal tax forms Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). 2011 federal tax forms Figuring the deduction. 2011 federal tax forms   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. 2011 federal tax forms   Gross income subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). 2011 federal tax forms Moving expense deduction. 2011 federal tax forms   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. 2011 federal tax forms Likewise, the expenses of a move back to the United States are generally attributable to U. 2011 federal tax forms S. 2011 federal tax forms earned income. 2011 federal tax forms   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. 2011 federal tax forms   If you are claiming expenses for a move from a U. 2011 federal tax forms S. 2011 federal tax forms possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. 2011 federal tax forms For purposes of deducting moving expenses, the possessions are considered part of the United States. 2011 federal tax forms See Publication 521, Moving Expenses, for information about what expenses are deductible. 2011 federal tax forms Self-employment tax deduction. 2011 federal tax forms   Generally, if you are reporting self-employment income on your U. 2011 federal tax forms S. 2011 federal tax forms return, you can include the deductible part of your self-employment tax on Form 1040, line 27. 2011 federal tax forms This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). 2011 federal tax forms   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. 2011 federal tax forms   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. 2011 federal tax forms This would happen if, for instance, you have two businesses and only the income from one of them is excludable. 2011 federal tax forms   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. 2011 federal tax forms   Self-employment income subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. 2011 federal tax forms Include the deductible part of this amount on Form 1040, line 27. 2011 federal tax forms Individual retirement arrangement (IRA) deduction. 2011 federal tax forms   Do not take excluded income into account when figuring your deductible IRA contribution. 2011 federal tax forms Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. 2011 federal tax forms To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. 2011 federal tax forms Then multiply your full standard deduction by the following fraction. 2011 federal tax forms   Gross income subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). 2011 federal tax forms ” This calculation may not be the same as the one you used to determine if you need to file a U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms Itemized Deductions Most itemized deductions do not apply to a particular type of income. 2011 federal tax forms However, itemized deductions can be divided into three categories. 2011 federal tax forms Those that apply specifically to excluded income, such as employee business expenses, are not deductible. 2011 federal tax forms Those that apply specifically to income subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. 2011 federal tax forms Those that do not apply to specific income must be allocated between your gross income subject to U. 2011 federal tax forms S. 2011 federal tax forms income tax and your total gross income from all sources. 2011 federal tax forms The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. 2011 federal tax forms Example. 2011 federal tax forms In 2013, you and your spouse are both under 65 and U. 2011 federal tax forms S. 2011 federal tax forms citizens who are bona fide residents of Puerto Rico during the entire tax year. 2011 federal tax forms You file a joint income tax return. 2011 federal tax forms During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. 2011 federal tax forms S. 2011 federal tax forms gross income) and your spouse earned $60,000 from the U. 2011 federal tax forms S. 2011 federal tax forms Government. 2011 federal tax forms You have $16,000 of itemized deductions that do not apply to any specific type of income. 2011 federal tax forms These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). 2011 federal tax forms You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. 2011 federal tax forms   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. 2011 federal tax forms Overall limitation on itemized deductions. 2011 federal tax forms   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. 2011 federal tax forms Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. 2011 federal tax forms However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. 2011 federal tax forms See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. 2011 federal tax forms Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. 2011 federal tax forms S. 2011 federal tax forms tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. 2011 federal tax forms However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. 2011 federal tax forms S. 2011 federal tax forms tax return. 2011 federal tax forms The foreign tax credit is generally figured on Form 1116. 2011 federal tax forms If you have income, such as U. 2011 federal tax forms S. 2011 federal tax forms Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. 2011 federal tax forms You make this reduction for each separate income category. 2011 federal tax forms To find the amount of this reduction, use the following formula for each income category. 2011 federal tax forms Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. 2011 federal tax forms For more information on the foreign tax credit, see Publication 514. 2011 federal tax forms Example. 2011 federal tax forms Jason and Lynn Reddy are U. 2011 federal tax forms S. 2011 federal tax forms citizens who were bona fide residents of Puerto Rico during all of 2013. 2011 federal tax forms They file a joint tax return. 2011 federal tax forms The following table shows their excludable and taxable income for U. 2011 federal tax forms S. 2011 federal tax forms federal income tax purposes. 2011 federal tax forms   Taxable   Excludable Jason's wages from  U. 2011 federal tax forms S. 2011 federal tax forms Government $25,000     Lynn's wages from Puerto Rico  corp. 2011 federal tax forms     $15,000 Dividend from Puerto Rico corp. 2011 federal tax forms doing business in Puerto Rico     200 Dividend from U. 2011 federal tax forms S. 2011 federal tax forms  corp. 2011 federal tax forms doing business  in U. 2011 federal tax forms S. 2011 federal tax forms * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. 2011 federal tax forms   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. 2011 federal tax forms They have gross income of $26,000 for U. 2011 federal tax forms S. 2011 federal tax forms tax purposes. 2011 federal tax forms They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). 2011 federal tax forms They figure their foreign tax credit on two Forms 1116, which they must attach to their U. 2011 federal tax forms S. 2011 federal tax forms return. 2011 federal tax forms They fill out one Form 1116 for wages and one Form 1116 for the dividend. 2011 federal tax forms Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. 2011 federal tax forms   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. 2011 federal tax forms Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. 2011 federal tax forms A U. 2011 federal tax forms S. 2011 federal tax forms citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. 2011 federal tax forms This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. 2011 federal tax forms S. 2011 federal tax forms income tax return must otherwise be filed). 2011 federal tax forms Bona fide residents of the possessions discussed in this publication are considered U. 2011 federal tax forms S. 2011 federal tax forms residents for this purpose and are subject to the self-employment tax. 2011 federal tax forms Forms to file. 2011 federal tax forms   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. 2011 federal tax forms If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. 2011 federal tax forms If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. 2011 federal tax forms If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. 2011 federal tax forms Do not file forms 1040-SS or 1040-PR with Form 1040. 2011 federal tax forms If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. 2011 federal tax forms Chapter 11 Bankruptcy cases. 2011 federal tax forms   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. 2011 federal tax forms S. 2011 federal tax forms Income Tax Return for Estates and Trusts) of the bankruptcy estate. 2011 federal tax forms However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. 2011 federal tax forms   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. 2011 federal tax forms   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. 2011 federal tax forms Additional Medicare Tax Beginning in 2013, a 0. 2011 federal tax forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). 2011 federal tax forms Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 2011 federal tax forms A self-employment loss should not be considered for purposes of this tax. 2011 federal tax forms RRTA compensation should be separately compared to the threshold. 2011 federal tax forms Your employer is responsible for withholding the 0. 2011 federal tax forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. 2011 federal tax forms You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. 2011 federal tax forms There are no special rules for U. 2011 federal tax forms S. 2011 federal tax forms citizens and nonresident aliens living abroad for purposes of this provision. 2011 federal tax forms Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. 2011 federal tax forms For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. 2011 federal tax forms irs. 2011 federal tax forms gov and enter the following words in the search box: Additional Medicare Tax. 2011 federal tax forms You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. 2011 federal tax forms Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. 2011 federal tax forms 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. 2011 federal tax forms Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. 2011 federal tax forms The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2011 federal tax forms Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. 2011 federal tax forms Forms to file. 2011 federal tax forms   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. 2011 federal tax forms For more information, see Form 8960 and its instructions. 2011 federal tax forms Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. 2011 federal tax forms This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. 2011 federal tax forms In this situation, you may need to make estimated tax payments. 2011 federal tax forms Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. 2011 federal tax forms Include the Additional Medicare Tax and Net Investment Income Tax if applicable. 2011 federal tax forms If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. 2011 federal tax forms Or, you can make your payments electronically and not have to file any paper forms. 2011 federal tax forms See the Form 1040-ES instructions for information on making payments. 2011 federal tax forms Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. 2011 federal tax forms American Samoa. 2011 federal tax forms The Commonwealth of Puerto Rico. 2011 federal tax forms The Commonwealth of the Northern Mariana Islands. 2011 federal tax forms Guam. 2011 federal tax forms The U. 2011 federal tax forms S. 2011 federal tax forms Virgin Islands. 2011 federal tax forms These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. 2011 federal tax forms Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. 2011 federal tax forms How to make your request. 2011 federal tax forms   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. 2011 federal tax forms R. 2011 federal tax forms B. 2011 federal tax forms 900 available at www. 2011 federal tax forms irs. 2011 federal tax forms gov/pub/irs-irbs/irb06-49. 2011 federal tax forms pdf. 2011 federal tax forms    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2011 federal tax forms S. 2011 federal tax forms competent authority assistance under tax treaties. 2011 federal tax forms As noted, an update to Revenue Procedure 2006-23 will be published in the future. 2011 federal tax forms   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. 2011 federal tax forms It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. 2011 federal tax forms You (or a person having authority to sign your federal return) must sign and date the request. 2011 federal tax forms    Send your written request for U. 2011 federal tax forms S. 2011 federal tax forms assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. 2011 federal tax forms W. 2011 federal tax forms  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. 2011 federal tax forms Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. 2011 federal tax forms S. 2011 federal tax forms tax paid on the income in question, you should file a claim on Form 1040X, Amended U. 2011 federal tax forms S. 2011 federal tax forms Individual Income Tax Return. 2011 federal tax forms Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. 2011 federal tax forms Attach a copy of the request to the form. 2011 federal tax forms Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. 2011 federal tax forms See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. 2011 federal tax forms Prev  Up  Next   Home   More Online Publications