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Cheap state taxes online 1. Cheap state taxes online   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. Cheap state taxes online 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. Cheap state taxes online   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. Cheap state taxes online See Publication 501 for more information. Cheap state taxes online Additional Medicare Tax. Cheap state taxes online  Beginning in 2013, a 0. Cheap state taxes online 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. Cheap state taxes online For more information, see the Instructions for Form 1040, line 60, and Form 8959. Cheap state taxes online Net Investment Income Tax. Cheap state taxes online  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Cheap state taxes online NIIT is a 3. Cheap state taxes online 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Cheap state taxes online For more information, see the Instructions for Form 1040, line 60, and Form 8960. Cheap state taxes online Refundable credit for prior year minimum tax. Cheap state taxes online  The refundable portion of the credit for prior year minimum tax is no longer available. Cheap state taxes online Who must file. Cheap state taxes online  Generally, the amount of income you can receive before you must file a return has been increased. Cheap state taxes online See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Cheap state taxes online Reminders File online. Cheap state taxes online  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Cheap state taxes online Create your own personal identification number (PIN) and file a completely paperless tax return. Cheap state taxes online For more information, see Does My Return Have To Be on Paper , later. Cheap state taxes online Change of address. Cheap state taxes online  If you change your address, you should notify the IRS. Cheap state taxes online You can use Form 8822 to notify the IRS of the change. Cheap state taxes online See Change of Address , later, under What Happens After I File. Cheap state taxes online Enter your social security number. Cheap state taxes online  You must enter your social security number (SSN) in the spaces provided on your tax return. Cheap state taxes online If you file a joint return, enter the SSNs in the same order as the names. Cheap state taxes online Direct deposit of refund. Cheap state taxes online  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. Cheap state taxes online See Direct Deposit under Refunds, later. Cheap state taxes online If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Cheap state taxes online Pay online or by phone. Cheap state taxes online  If you owe additional tax, you may be able to pay online or by phone. Cheap state taxes online See How To Pay , later. Cheap state taxes online Installment agreement. Cheap state taxes online  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Cheap state taxes online See Installment Agreement , later, under Amount You Owe. Cheap state taxes online You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Cheap state taxes online Automatic 6-month extension. Cheap state taxes online  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. Cheap state taxes online S. Cheap state taxes online Individual Income Tax Return. Cheap state taxes online See Automatic Extension , later. Cheap state taxes online Service in combat zone. Cheap state taxes online  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. Cheap state taxes online See Individuals Serving in Combat Zone , later, under When Do I Have To File. Cheap state taxes online Adoption taxpayer identification number. Cheap state taxes online  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). Cheap state taxes online For more information, see Social Security Number (SSN) , later. Cheap state taxes online Taxpayer identification number for aliens. Cheap state taxes online  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. Cheap state taxes online For more information, see Social Security Number (SSN) , later. Cheap state taxes online Frivolous tax submissions. Cheap state taxes online  The IRS has published a list of positions that are identified as frivolous. Cheap state taxes online The penalty for filing a frivolous tax return is $5,000. Cheap state taxes online Also, the $5,000 penalty will apply to other specified frivolous submissions. Cheap state taxes online For more information, see Civil Penalties , later. Cheap state taxes online Introduction This chapter discusses the following topics. Cheap state taxes online Whether you have to file a return. Cheap state taxes online Which form to use. Cheap state taxes online How to file electronically. Cheap state taxes online When, how, and where to file your return. Cheap state taxes online What happens if you pay too little or too much tax. Cheap state taxes online What records you should keep and how long you should keep them. Cheap state taxes online How you can change a return you have already filed. Cheap state taxes online 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. Cheap state taxes online Individuals in general. Cheap state taxes online (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Cheap state taxes online S. Cheap state taxes online citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Cheap state taxes online S. Cheap state taxes online possessions. Cheap state taxes online ) Dependents. Cheap state taxes online Certain children under age 19 or full-time students. Cheap state taxes online Self-employed persons. Cheap state taxes online Aliens. Cheap state taxes online The filing requirements for each category are explained in this chapter. Cheap state taxes online The filing requirements apply even if you do not owe tax. Cheap state taxes online Even if you do not have to file a return, it may be to your advantage to do so. Cheap state taxes online See Who Should File, later. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online Individuals—In General If you are a U. Cheap state taxes online S. Cheap state taxes online citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Cheap state taxes online To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Cheap state taxes online Even if no table shows that you must file, you may need to file to get money back. Cheap state taxes online (See Who Should File , later. Cheap state taxes online ) Gross income. Cheap state taxes online   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Cheap state taxes online 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). Cheap state taxes online 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). Cheap state taxes online 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. Cheap state taxes online   Common types of income are discussed in Part Two of this publication. Cheap state taxes online Community income. Cheap state taxes online   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. Cheap state taxes online This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Cheap state taxes online See Publication 555, Community Property, for more information. Cheap state taxes online Nevada, Washington, and California domestic partners. Cheap state taxes online   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. Cheap state taxes online See Publication 555. Cheap state taxes online Self-employed individuals. Cheap state taxes online   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. Cheap state taxes online See Self-Employed Persons , later, for more information about your filing requirements. Cheap state taxes online    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Cheap state taxes online Filing status. Cheap state taxes online   Your filing status depends on whether you are single or married and on your family situation. Cheap state taxes online Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Cheap state taxes online See chapter 2 for an explanation of each filing status. Cheap state taxes online Age. Cheap state taxes online   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. Cheap state taxes online See Table 1-1. Cheap state taxes online You are considered 65 on the day before your 65th birthday. Cheap state taxes online For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Cheap state taxes online Table 1-1. Cheap state taxes online 2013 Filing Requirements for Most Taxpayers IF your filing status is. Cheap state taxes online . Cheap state taxes online . Cheap state taxes online AND at the end of 2013 you  were. Cheap state taxes online . Cheap state taxes online . Cheap state taxes online * THEN file a return if  your gross income  was at least. Cheap state taxes online . Cheap state taxes online . Cheap state taxes online ** 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. Cheap state taxes online ** 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). Cheap state taxes online 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). Cheap state taxes online 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. Cheap state taxes online Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Cheap state taxes online Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Cheap state taxes online 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. Cheap state taxes online *** 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. Cheap state taxes online 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. Cheap state taxes online You are the surviving spouse, executor, administrator, or legal representative. Cheap state taxes online The decedent met the filing requirements at the date of death. Cheap state taxes online For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Cheap state taxes online U. Cheap state taxes online S. Cheap state taxes online 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. Cheap state taxes online For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Cheap state taxes online S. Cheap state taxes online Citizens and Resident Aliens Abroad. Cheap state taxes online It is available online and at most U. Cheap state taxes online S. Cheap state taxes online embassies and consulates. Cheap state taxes online See How To Get Tax Help in the back of this publication. Cheap state taxes online Residents of Puerto Rico If you are a U. Cheap state taxes online S. Cheap state taxes online citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Cheap state taxes online S. Cheap state taxes online income tax return for any year in which you meet the income requirements. Cheap state taxes online This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Cheap state taxes online If you are a bona fide resident of Puerto Rico for the entire year, your U. Cheap state taxes online S. Cheap state taxes online gross income does not include income from sources within Puerto Rico. Cheap state taxes online It does, however, include any income you received for your services as an employee of the United States or a U. Cheap state taxes online S. Cheap state taxes online agency. Cheap state taxes online If you receive income from Puerto Rican sources that is not subject to U. Cheap state taxes online S. Cheap state taxes online tax, you must reduce your standard deduction. Cheap state taxes online As a result, the amount of income you must have before you are required to file a U. Cheap state taxes online S. Cheap state taxes online income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Cheap state taxes online For more information, see Publication 570, Tax Guide for Individuals With Income From U. Cheap state taxes online S. Cheap state taxes online Possessions. Cheap state taxes online Individuals With Income From U. Cheap state taxes online S. Cheap state taxes online Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Cheap state taxes online S. Cheap state taxes online Virgin Islands, special rules may apply when determining whether you must file a U. Cheap state taxes online S. Cheap state taxes online federal income tax return. Cheap state taxes online In addition, you may have to file a return with the individual island government. Cheap state taxes online See Publication 570 for more information. Cheap state taxes online 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. Cheap state taxes online You also must file if your situation is described in Table 1-3. Cheap state taxes online Responsibility of parent. Cheap state taxes online   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online ” Child's earnings. Cheap state taxes online   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Cheap state taxes online This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Cheap state taxes online But if the child does not pay the tax due on this income, the parent is liable for the tax. Cheap state taxes online 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. Cheap state taxes online If this election is made, the child does not have to file a return. Cheap state taxes online See Parent's Election To Report Child's Interest and Dividends in chapter 31. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online 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). Cheap state taxes online 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. Cheap state taxes online 28 or more. Cheap state taxes online (See Table 1-3. Cheap state taxes online ) Use Schedule SE (Form 1040) to figure your self-employment tax. Cheap state taxes online Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Cheap state taxes online For more information about this tax, see Publication 334, Tax Guide for Small Business. Cheap state taxes online Employees of foreign governments or international organizations. Cheap state taxes online   If you are a U. Cheap state taxes online S. Cheap state taxes online 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. Cheap state taxes online Ministers. Cheap state taxes online   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. Cheap state taxes online This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Cheap state taxes online For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Cheap state taxes online Table 1-2. Cheap state taxes online 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Cheap state taxes online If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Cheap state taxes online (See Table 1-3 for other situations when you must file. Cheap state taxes online ) In this table, earned income includes salaries, wages, tips, and professional fees. Cheap state taxes online It also includes taxable scholarship and fellowship grants. Cheap state taxes online (See Scholarships and fellowships in chapter 12. Cheap state taxes online ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Cheap state taxes online It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Cheap state taxes online Gross income is the total of your earned and unearned income. Cheap state taxes online   Single dependents—Were you either age 65 or older or blind? □ No. Cheap state taxes online You must file a return if any of the following apply. Cheap state taxes online     • Your unearned income was more than $1,000. Cheap state taxes online     • Your earned income was more than $6,100. Cheap state taxes online     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Cheap state taxes online □ Yes. Cheap state taxes online You must file a return if any of the following apply. Cheap state taxes online     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Cheap state taxes online     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Cheap state taxes online     • 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). Cheap state taxes online Married dependents—Were you either age 65 or older or blind? □ No. Cheap state taxes online You must file a return if any of the following apply. Cheap state taxes online     • Your unearned income was more than $1,000. Cheap state taxes online     • Your earned income was more than $6,100. Cheap state taxes online     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Cheap state taxes online     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Cheap state taxes online □ Yes. Cheap state taxes online You must file a return if any of the following apply. Cheap state taxes online     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Cheap state taxes online     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Cheap state taxes online     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Cheap state taxes online     • 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). Cheap state taxes online Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Cheap state taxes online The rules used to determine your alien status are discussed in Publication 519, U. Cheap state taxes online S. Cheap state taxes online Tax Guide for Aliens. Cheap state taxes online Resident alien. Cheap state taxes online   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Cheap state taxes online S. Cheap state taxes online citizens. Cheap state taxes online Use the forms discussed in this publication. Cheap state taxes online Nonresident alien. Cheap state taxes online   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Cheap state taxes online S. Cheap state taxes online citizens and resident aliens. Cheap state taxes online See Publication 519 to find out if U. Cheap state taxes online S. Cheap state taxes online income tax laws apply to you and which forms you should file. Cheap state taxes online Dual-status taxpayer. Cheap state taxes online   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. Cheap state taxes online Different rules apply for each part of the year. Cheap state taxes online For information on dual-status taxpayers, see Publication 519. Cheap state taxes online Table 1-3. Cheap state taxes online Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Cheap state taxes online 1. Cheap state taxes online   You owe any special taxes, including any of the following. Cheap state taxes online   a. Cheap state taxes online Alternative minimum tax. Cheap state taxes online   b. Cheap state taxes online Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Cheap state taxes online But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Cheap state taxes online   c. Cheap state taxes online Household employment taxes. Cheap state taxes online But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Cheap state taxes online   d. Cheap state taxes online 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. Cheap state taxes online   e. Cheap state taxes online Recapture of first-time homebuyer credit. Cheap state taxes online   f. Cheap state taxes online 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. Cheap state taxes online   g. Cheap state taxes online Recapture taxes. Cheap state taxes online 2. Cheap state taxes online   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Cheap state taxes online 3. Cheap state taxes online   You had net earnings from self-employment of at least $400. Cheap state taxes online 4. Cheap state taxes online   You had wages of $108. Cheap state taxes online 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Cheap state taxes online 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. Cheap state taxes online You had federal income tax withheld or made estimated tax payments. Cheap state taxes online You qualify for the earned income credit. Cheap state taxes online See chapter 36 for more information. Cheap state taxes online You qualify for the additional child tax credit. Cheap state taxes online See chapter 34 for more information. Cheap state taxes online You qualify for the health coverage tax credit. Cheap state taxes online See chapter 37 for more information. Cheap state taxes online You qualify for the American opportunity credit. Cheap state taxes online See chapter 35 for more information. Cheap state taxes online You qualify for the credit for federal tax on fuels. Cheap state taxes online See chapter 37 for more information. Cheap state taxes online Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Cheap state taxes online (But also see Does My Return Have To Be on Paper , later. Cheap state taxes online ) See the discussion under Form 1040 for when you must use that form. Cheap state taxes online Form 1040EZ Form 1040EZ is the simplest form to use. Cheap state taxes online You can use Form 1040EZ if all of the following apply. Cheap state taxes online    Your filing status is single or married filing jointly. Cheap state taxes online If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Cheap state taxes online You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Cheap state taxes online If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Cheap state taxes online You do not claim any dependents. Cheap state taxes online Your taxable income is less than $100,000. Cheap state taxes online 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. Cheap state taxes online You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Cheap state taxes online You do not claim any credits other than the earned income credit. Cheap state taxes online You do not owe any household employment taxes on wages you paid to a household employee. Cheap state taxes online If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Cheap state taxes online You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Cheap state taxes online   You must meet all of these requirements to use Form 1040EZ. Cheap state taxes online If you do not, you must use Form 1040A or Form 1040. Cheap state taxes online Figuring tax. Cheap state taxes online   On Form 1040EZ, you can use only the tax table to figure your income tax. Cheap state taxes online You cannot use Form 1040EZ to report any other tax. Cheap state taxes online Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Cheap state taxes online You can use Form 1040A if all of the following apply. Cheap state taxes online    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. Cheap state taxes online 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. Cheap state taxes online You must use Form 1040. Cheap state taxes online Your taxable income is less than $100,000. Cheap state taxes online Your adjustments to income are for only the following items. Cheap state taxes online Educator expenses. Cheap state taxes online IRA deduction. Cheap state taxes online Student loan interest deduction. Cheap state taxes online Tuition and fees. Cheap state taxes online You do not itemize your deductions. Cheap state taxes online You claim only the following tax credits. Cheap state taxes online The credit for child and dependent care expenses. Cheap state taxes online (See chapter 32. Cheap state taxes online ) The credit for the elderly or the disabled. Cheap state taxes online (See chapter 33. Cheap state taxes online ) The education credits. Cheap state taxes online (See chapter 35. Cheap state taxes online ) The retirement savings contribution credit. Cheap state taxes online (See chapter 37. Cheap state taxes online ) The child tax credit. Cheap state taxes online (See chapter 34. Cheap state taxes online ) The earned income credit. Cheap state taxes online (See chapter 36. Cheap state taxes online ) The additional child tax credit. Cheap state taxes online (See chapter 34. Cheap state taxes online ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Cheap state taxes online (See Publication 525, Taxable and Nontaxable Income. Cheap state taxes online )   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. Cheap state taxes online   You must meet all these requirements to use Form 1040A. Cheap state taxes online If you do not, you must use Form 1040. Cheap state taxes online Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Cheap state taxes online You can use Form 1040 to report all types of income, deductions, and credits. Cheap state taxes online 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. Cheap state taxes online You must use Form 1040 if any of the following apply. Cheap state taxes online    Your taxable income is $100,000 or more. Cheap state taxes online You itemize your deductions on Schedule A. Cheap state taxes online 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. Cheap state taxes online You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Cheap state taxes online 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). Cheap state taxes online You received $20 or more in tips in any 1 month and did not report all of them to your employer. Cheap state taxes online (See chapter 6. Cheap state taxes online ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Cheap state taxes online You claim any credits other than the credits listed earlier under Form 1040A. Cheap state taxes online You owe the excise tax on insider stock compensation from an expatriated corporation. Cheap state taxes online Your Form W-2 shows an amount in box 12 with a code Z. Cheap state taxes online You had a qualified health savings account funding distribution from your IRA. Cheap state taxes online You are an employee and your employer did not withhold social security and Medicare tax. 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Cheap state taxes online gov, and Apply only to a federal tax return. Cheap state taxes online Electronic return signatures. Cheap state taxes online   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Cheap state taxes online If you are filing online, you must use a Self-Select PIN. Cheap state taxes online If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Cheap state taxes online Self-Select PIN. Cheap state taxes online   The Self-Select PIN method allows you to create your own PIN. Cheap state taxes online 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. Cheap state taxes online   A PIN is any combination of five digits you choose except five zeros. Cheap state taxes online If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Cheap state taxes online   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. Cheap state taxes online Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Cheap state taxes online AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Cheap state taxes online If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Cheap state taxes online Visit us at IRS. Cheap state taxes online gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Cheap state taxes online (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Cheap state taxes online The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Cheap state taxes online ) You will also be prompted to enter your date of birth. Cheap state taxes online Table 1-4. Cheap state taxes online Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Cheap state taxes online • Free File is available in English and Spanish. Cheap state taxes online • Free File is available online 24 hours a day, 7 days a week. Cheap state taxes online • Get your refund faster by e-filing using Direct Deposit. Cheap state taxes online • Sign electronically with a secure self-selected PIN and file a completely paperless return. Cheap state taxes online • Receive an acknowledgement that your return was received and accepted. Cheap state taxes online • 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. Cheap state taxes online You can also file a return early and pay the amount you owe by the due date of your return. Cheap state taxes online • Save time by preparing and e-filing federal and state returns together. Cheap state taxes online • IRS computers quickly and automatically check for errors or other missing information. Cheap state taxes online • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Cheap state taxes online You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Cheap state taxes online If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Cheap state taxes online This can be found at IRS. Cheap state taxes online gov. Cheap state taxes online Click on Request an Electronic Filing PIN. Cheap state taxes online Or you can call 1-866-704-7388. Cheap state taxes online Practitioner PIN. Cheap state taxes online   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Cheap state taxes online The practitioner can provide you with details. Cheap state taxes online Form 8453. Cheap state taxes online   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Cheap state taxes online For details, see Form 8453. Cheap state taxes online For more details, visit www. Cheap state taxes online irs. Cheap state taxes online gov/efile and click on “ Individuals. Cheap state taxes online ” Identity Protection PIN. Cheap state taxes online   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. Cheap state taxes online If the IRS has not given you this type of number, leave these spaces blank. Cheap state taxes online For more information, see the Instructions for Form 1040A or Form 1040. Cheap state taxes online Power of attorney. Cheap state taxes online   If an agent is signing your return for you, a power of attorney (POA) must be filed. Cheap state taxes online Attach the POA to Form 8453 and file it using that form's instructions. Cheap state taxes online See Signatures , later, for more information on POAs. Cheap state taxes online State returns. Cheap state taxes online   In most states, you can file an electronic state return simultaneously with your federal return. Cheap state taxes online For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Cheap state taxes online irs. Cheap state taxes online gov/efile. Cheap state taxes online Refunds. Cheap state taxes online   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. Cheap state taxes online With e-file, your refund will be issued faster than if you filed on paper. Cheap state taxes online   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. Cheap state taxes online See Offset against debts under Refunds, later. Cheap state taxes online Refund inquiries. Cheap state taxes online   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Cheap state taxes online See Refund Information , later. Cheap state taxes online Amount you owe. Cheap state taxes online   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Cheap state taxes online See How To Pay , later, for information on how to pay the amount you owe. Cheap state taxes online Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Cheap state taxes online A computer with Internet access and tax preparation software are all you need. Cheap state taxes online Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Cheap state taxes online IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Cheap state taxes online For information, visit www. Cheap state taxes online irs. Cheap state taxes online gov/efile. Cheap state taxes online Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Cheap state taxes online Others offer it for a fee. Cheap state taxes online Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Cheap state taxes online Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online To find a site near you, call 1-800-906-9887. Cheap state taxes online Or to find the nearest AARP TaxAide site, visit AARP's website at www. Cheap state taxes online aarp. Cheap state taxes online org/taxaide or call 1-888-227-7669. Cheap state taxes online For more information on these programs, go to IRS. Cheap state taxes online gov and enter keyword “VITA” in the search box. Cheap state taxes online Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Cheap state taxes online 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. Cheap state taxes online Note. Cheap state taxes online Tax professionals may charge a fee for IRS e-file. Cheap state taxes online Fees can vary depending on the professional and the specific services rendered. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online Table 1-5. Cheap state taxes online When To File Your 2013 Return For U. Cheap state taxes online S. Cheap state taxes online citizens and residents who file returns on a calendar year. Cheap state taxes online   For Most Taxpayers For Certain Taxpayers Outside the U. Cheap state taxes online S. Cheap state taxes online 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. Cheap state taxes online When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Cheap state taxes online —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Cheap state taxes online Filing paper returns on time. Cheap state taxes online   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. Cheap state taxes online If you send your return by registered mail, the date of the registration is the postmark date. Cheap state taxes online The registration is evidence that the return was delivered. Cheap state taxes online 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. Cheap state taxes online The postmarked certified mail receipt is evidence that the return was delivered. Cheap state taxes online Private delivery services. Cheap state taxes online   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. Cheap state taxes online The private delivery service can tell you how to get written proof of this date. Cheap state taxes online   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Cheap state taxes online gov and enter “private delivery service” in the search box. Cheap state taxes online   The following are designated private delivery services. Cheap state taxes online DHL Express (DHL): Same Day Service. Cheap state taxes online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Cheap state taxes online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Cheap state taxes online M. Cheap state taxes online , UPS Worldwide Express Plus, and UPS Worldwide Express. Cheap state taxes online Filing electronic returns on time. Cheap state taxes online   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. Cheap state taxes online An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Cheap state taxes online   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. Cheap state taxes online The date and time in your time zone controls whether your electronically filed return is timely. Cheap state taxes online Filing late. Cheap state taxes online   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Cheap state taxes online For more information, see Penalties , later. Cheap state taxes online Also see Interest under Amount You Owe. Cheap state taxes online   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. Cheap state taxes online Nonresident alien. Cheap state taxes online    If you are a nonresident alien and earn wages subject to U. Cheap state taxes online S. Cheap state taxes online income tax withholding, your 2013 U. Cheap state taxes online S. Cheap state taxes online 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. Cheap state taxes online   If you do not earn wages subject to U. Cheap state taxes online S. Cheap state taxes online 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. Cheap state taxes online See Publication 519 for more filing information. Cheap state taxes online Filing for a decedent. Cheap state taxes online   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. Cheap state taxes online See Publication 559. Cheap state taxes online Extensions of Time To File You may be able to get an extension of time to file your return. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online Example. Cheap state taxes online If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Cheap state taxes online If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Cheap state taxes online You may also be charged penalties, discussed later. Cheap state taxes online How to get the automatic extension. Cheap state taxes online   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Cheap state taxes online E-file options. Cheap state taxes online   There are two ways you can use e-file to get an extension of time to file. Cheap state taxes online Complete Form 4868, Application for Automatic Extension of Time To File U. Cheap state taxes online S. Cheap state taxes online Individual Income Tax Return, to use as a worksheet. Cheap state taxes online If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Cheap state taxes online If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Cheap state taxes online E-file using your personal computer or a tax professional. Cheap state taxes online    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Cheap state taxes online You will need to provide certain information from your tax return for 2012. Cheap state taxes online 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. Cheap state taxes online E-file and pay by credit or debit card or by direct transfer from your bank account. Cheap state taxes online   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. Cheap state taxes online You can do this by phone or over the Internet. Cheap state taxes online You do not file Form 4868. Cheap state taxes online See Pay online , under How To Pay, later in this chapter. Cheap state taxes online Filing a paper Form 4868. Cheap state taxes online   You can get an extension of time to file by filing a paper Form 4868. Cheap state taxes online Mail it to the address shown in the form instructions. Cheap state taxes online   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Cheap state taxes online ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Cheap state taxes online When to file. Cheap state taxes online   You must request the automatic extension by the due date for your return. Cheap state taxes online You can file your return any time before the 6-month extension period ends. Cheap state taxes online When you file your return. Cheap state taxes online   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Cheap state taxes online 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. Cheap state taxes online Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Cheap state taxes online 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. Cheap state taxes online S. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Cheap state taxes online See Individuals Serving in Combat Zone , later, for special rules that apply to you. Cheap state taxes online Married taxpayers. Cheap state taxes online   If you file a joint return, only one spouse has to qualify for this automatic extension. Cheap state taxes online If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Cheap state taxes online How to get the extension. Cheap state taxes online   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Cheap state taxes online (See the situations listed under (2), earlier. Cheap state taxes online ) Extensions beyond 2 months. Cheap state taxes online   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. Cheap state taxes online File Form 4868 and check the box on line 8. Cheap state taxes online No further extension. Cheap state taxes online   An extension of more than 6 months will generally not be granted. Cheap state taxes online However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Cheap state taxes online For more information, see When To File and Pay in Publication 54. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online Combat zone. Cheap state taxes online   For purposes of the automatic extension, the term “combat zone” includes the following areas. Cheap state taxes online The Arabian peninsula area, effective January 17, 1991. Cheap state taxes online The Kosovo area, effective March 24, 1999. Cheap state taxes online Afghanistan area, effective September 19, 2001. Cheap state taxes online   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Cheap state taxes online The publication also has information about other tax benefits available to military personnel serving in a combat zone. Cheap state taxes online Extension period. Cheap state taxes online   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. Cheap state taxes online   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. Cheap state taxes online For example, you have 3½ months (January 1 – April 15) to file your tax return. Cheap state taxes online 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. Cheap state taxes online See Extension of Deadlines in Publication 3 for more information. Cheap state taxes online   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. Cheap state taxes online 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. Cheap state taxes online It also explains how to complete certain sections of the form. Cheap state taxes online You may find Table 1-6 helpful when you prepare your paper return. Cheap state taxes online Table 1-6. Cheap state taxes online Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Cheap state taxes online 2 — Get the forms, schedules, and publications you need. Cheap state taxes online 3 — Fill in your return. Cheap state taxes online 4 — Check your return to make sure it is correct. Cheap state taxes online 5 — Sign and date your return. Cheap state taxes online 6 — Attach all required forms and schedules. Cheap state taxes online Electronic returns. Cheap state taxes online   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Cheap state taxes online Substitute tax forms. Cheap state taxes online   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. Cheap state taxes online Form W-2. Cheap state taxes online   If you were an employee, you should receive Form W-2 from your employer. Cheap state taxes online You will need the information from this form to prepare your return. Cheap state taxes online See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Cheap state taxes online   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 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Cheap state taxes online You choose a method when you file your first income tax return. Cheap state taxes online If you want to change your accounting method after that, you generally must get IRS approval. Cheap state taxes online Cash method. Cheap state taxes online   If you use this method, report all items of income in the year in which you actually or constructively receive them. Cheap state taxes online Generally, you deduct all expenses in the year you actually pay them. Cheap state taxes online This is the method most individual taxpayers use. Cheap state taxes online Constructive receipt. Cheap state taxes online   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Cheap state taxes online You do not need to have physical possession of it. Cheap state taxes online 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). Cheap state taxes online Garnisheed wages. Cheap state taxes online   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. Cheap state taxes online You must include these wages in income for the year you would have received them. Cheap state taxes online Debts paid for you. Cheap state taxes online   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. Cheap state taxes online See Canceled Debts in chapter 12 for more information. Cheap state taxes online Payment to third party. Cheap state taxes online   If a third party is paid income from property you own, you have constructively received the income. Cheap state taxes online It is the same as if you had actually received the income and paid it to the third party. Cheap state taxes online Payment to an agent. Cheap state taxes online   Income an agent receives for you is income you constructively received in the year the agent receives it. Cheap state taxes online 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. Cheap state taxes online Check received or available. Cheap state taxes online   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Cheap state taxes online A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online No constructive receipt. Cheap state taxes online   There may be facts to show that you did not constructively receive income. Cheap state taxes online Example. Cheap state taxes online 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. Cheap state taxes online Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Cheap state taxes online Accrual method. Cheap state taxes online   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Cheap state taxes online You generally deduct your expenses when you incur them, rather than when you pay them. Cheap state taxes online Income paid in advance. Cheap state taxes online   An advance payment of income is generally included in gross income in the year you receive it. Cheap state taxes online Your method of accounting does not matter as long as the income is available to you. Cheap state taxes online An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Cheap state taxes online   A limited deferral until the next tax year may be allowed for certain advance payments. Cheap state taxes online See Publication 538 for specific information. Cheap state taxes online Additional information. Cheap state taxes online   For more information on accounting methods, including how to change your accounting method, see Publication 538. Cheap state taxes online Social Security Number (SSN) You must enter your SSN on your return. Cheap state taxes online If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Cheap state taxes online If you are filing a joint return, include the SSNs in the same order as the names. Cheap state taxes online Use this same order in submitting other forms and documents to the IRS. Cheap state taxes online Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Cheap state taxes online 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. Cheap state taxes online 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. Cheap state taxes online If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Cheap state taxes online Name change. Cheap state taxes online   If you changed your name because of marriage, divorce, etc. Cheap state taxes online , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Cheap state taxes online This prevents delays in processing your return and issuing refunds. Cheap state taxes online It also safeguards your future social security benefits. Cheap state taxes online Dependent's SSN. Cheap state taxes online   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Cheap state taxes online This requirement applies to all dependents (not just your children) claimed on your tax return. Cheap state taxes online Exception. Cheap state taxes online    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. Cheap state taxes online The document must show that the child was born alive. Cheap state taxes online No SSN. Cheap state taxes online   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Cheap state taxes online It usually takes about 2 weeks to get an SSN. Cheap state taxes online If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Cheap state taxes online   If you are a U. Cheap state taxes online S. Cheap state taxes online citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Cheap state taxes online 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. Cheap state taxes online   Form SS-5 is available at any SSA office, on the Internet at www. Cheap state taxes online socialsecurity. Cheap state taxes online gov, or by calling 1-800-772-1213. Cheap state taxes online If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Cheap state taxes online   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 . Cheap state taxes online   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. Cheap state taxes online Adoption taxpayer identification number (ATIN). Cheap state taxes online   If you are in the process of adopting a child who is a U. Cheap state taxes online S. Cheap state taxes online 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. Cheap state taxes online    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Cheap state taxes online S. Cheap state taxes online Adoptions, with the IRS to get an ATIN if all of the following are true. Cheap state taxes online You have a child living with you who was placed in your home for legal adoption. Cheap state taxes online 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. Cheap state taxes online You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Cheap state taxes online You are eligible to claim the child as a dependent on your tax return. Cheap state taxes online After the adoption is final, you must apply for an SSN for the child. Cheap state taxes online You cannot continue using the ATIN. Cheap state taxes online   See Form W-7A for more information. Cheap state taxes online Nonresident alien spouse. Cheap state taxes online   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. Cheap state taxes online If your spouse is not eligible for an SSN, see the following discussion on ITINs. Cheap state taxes online Individual taxpayer identification number (ITIN). Cheap state taxes online   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. Cheap state taxes online This also applies to an alien spouse or dependent. Cheap state taxes online To apply for an ITIN, file Form W-7 with the IRS. Cheap state taxes online It usually takes about 6 to 10 weeks to get an ITIN. Cheap state taxes online Enter the ITIN on your tax return wherever an SSN is requested. Cheap state taxes online    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. Cheap state taxes online See the Form W-7 instructions for how and where to file. Cheap state taxes online 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. Cheap state taxes online ITIN for tax use only. Cheap state taxes online   An ITIN is for tax use only. Cheap state taxes online 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. Cheap state taxes online S. Cheap state taxes online law. Cheap state taxes online Penalty for not providing social security number. Cheap state taxes online   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Cheap state taxes online See the discussion on Penalties , later, for more information. Cheap state taxes online SSN on correspondence. Cheap state taxes online   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. Cheap state taxes online Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Cheap state taxes online Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Cheap state taxes online If you want $3 to go to this fund, check the box. Cheap state taxes online If you are filing a joint return, your spouse can also have $3 go to the fund. Cheap state taxes online If you check a box, your tax or refund will not change. Cheap state taxes online Computations The following information may be useful in making the return easier to complete. Cheap state taxes online Rounding off dollars. Cheap state taxes online   You can round off cents to whole dollars on your return and schedules. Cheap state taxes online If you do round to whole dollars, you must round all amounts. Cheap state taxes online To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Cheap state taxes online For example, $1. Cheap state taxes online 39 becomes $1 and $2. Cheap state taxes online 50 becomes $3. Cheap state taxes online   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. Cheap state taxes online Example. Cheap state taxes online You receive two Forms W-2: one showing wages of $5,000. Cheap state taxes online 55 and one showing wages of $18,500. Cheap state taxes online 73. Cheap state taxes online On Form 1040, line 7, you would enter $23,501 ($5,000. Cheap state taxes online 55 + $18,500. Cheap state taxes online 73 = $23,501. Cheap state taxes online 28), not $23,502 ($5,001 + $18,501). Cheap state taxes online Equal amounts. Cheap state taxes online   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Cheap state taxes online Example. Cheap state taxes online Line 1 is $500. Cheap state taxes online Line 3 is $500. Cheap state taxes online Line 5 asks you to enter the smaller of line 1 or 3. Cheap state taxes online Enter $500 on line 5. Cheap state taxes online Negative amounts. Cheap state taxes online   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. Cheap state taxes online To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Cheap state taxes online 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. Cheap state taxes online You may be able to file a paperless return using IRS e-file. Cheap state taxes online There's nothing to attach or mail, not even your Forms W-2. Cheap state taxes online See Does My Return Have To Be on Paper, earlier. Cheap state taxes online Form W-2. Cheap state taxes online   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Cheap state taxes online You should have a Form W-2 from each employer. Cheap state taxes online 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. Cheap state taxes online Attach it to the front page of your paper return, not to any attachments. Cheap state taxes online For more information, see Form W-2 in chapter 4. Cheap state taxes online   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Cheap state taxes online , 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. Cheap state taxes online Form 1040EZ. Cheap state taxes online   There are no additional schedules to file with Form 1040EZ. Cheap state taxes online Form 1040A. Cheap state taxes online   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. Cheap state taxes online Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Cheap state taxes online Do not attach items unless required to do so. Cheap state taxes online Form 1040. Cheap state taxes online   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. Cheap state taxes online Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Cheap state taxes online Do not attach items unless required to do so. Cheap state taxes online 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. Cheap state taxes online 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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Cheap state taxes online Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Cheap state taxes online Tax questions. Cheap state taxes online Useful Items - You may want to see: Reminders Future developments. Cheap state taxes online  For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. Cheap state taxes online irs. Cheap state taxes online gov/pub524. Cheap state taxes online Photographs of missing children. Cheap state taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Cheap state taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Cheap state taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Cheap state taxes online Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. Cheap state taxes online This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. Cheap state taxes online You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Cheap state taxes online Comments and suggestions. Cheap state taxes online   We welcome your comments about this publication and your suggestions for future editions. Cheap state taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Cheap state taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Cheap state taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Cheap state taxes online   You can send your comments from www. Cheap state taxes online irs. Cheap state taxes online gov/formspubs/. Cheap state taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications”. Cheap state taxes online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Cheap state taxes online Ordering forms and publications. Cheap state taxes online   Visit www. Cheap state taxes online irs. Cheap state taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Cheap state taxes online Internal Revenue Service 1201 N. Cheap state taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Cheap state taxes online   If you have a tax question, check the information available on IRS. Cheap state taxes online gov or call 1-800-829-1040. Cheap state taxes online We cannot answer tax questions sent to either of the above addresses. Cheap state taxes online Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. Cheap state taxes online Prev  Up  Next   Home   More Online Publications