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E File Form 1040ez

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E File Form 1040ez

E file form 1040ez 6. E file form 1040ez   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. E file form 1040ez Reporting Tips to Your EmployerElectronic tip statement. E file form 1040ez Final report. E file form 1040ez Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. E file form 1040ez All tips you receive are income and are subject to federal income tax. E file form 1040ez You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. E file form 1040ez The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. E file form 1040ez Reporting your tip income correctly is not difficult. E file form 1040ez You must do three things. E file form 1040ez Keep a daily tip record. E file form 1040ez Report tips to your employer. E file form 1040ez Report all your tips on your income tax return. E file form 1040ez  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. E file form 1040ez This chapter will also show you how to treat allocated tips. E file form 1040ez For information on special tip programs and agreements, see Publication 531. E file form 1040ez Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. E file form 1040ez   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. E file form 1040ez How to keep a daily tip record. E file form 1040ez   There are two ways to keep a daily tip record. E file form 1040ez You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. E file form 1040ez You should keep your daily tip record with your tax or other personal records. E file form 1040ez You must keep your records for as long as they are important for administration of the federal tax law. E file form 1040ez For information on how long to keep records, see How long to keep records in chapter 1. E file form 1040ez    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. E file form 1040ez To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. E file form 1040ez Also, Publication 1244 is available online at www. E file form 1040ez irs. E file form 1040ez gov/pub/irs-pdf/p1244. E file form 1040ez pdf. E file form 1040ez Publication 1244 includes a 1-year supply of Form 4070A. E file form 1040ez Each day, write in the information asked for on the form. E file form 1040ez   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. E file form 1040ez Although you do not report these tips to your employer, you must report them on your tax return. E file form 1040ez   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). E file form 1040ez Then, each workday, write the date and the following information. E file form 1040ez Cash tips you get directly from customers or from other employees. E file form 1040ez Tips from credit and debit card charge customers that your employer pays you. E file form 1040ez The value of any noncash tips you get, such as tickets, passes, or other items of value. E file form 1040ez The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. E file form 1040ez Electronic tip record. E file form 1040ez   You can use an electronic system provided by your employer to record your daily tips. E file form 1040ez If you do, you must receive and keep a paper copy of this record. E file form 1040ez Service charges. E file form 1040ez    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. E file form 1040ez This is part of your wages, not a tip. E file form 1040ez See examples below. E file form 1040ez Example 1. E file form 1040ez Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. E file form 1040ez Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. E file form 1040ez Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. E file form 1040ez Do not include the 18% charge in your tip diary. E file form 1040ez Service charges that are paid to you are considered wages, not tips. E file form 1040ez Example 2. E file form 1040ez Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. E file form 1040ez David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. E file form 1040ez Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. E file form 1040ez Be sure to include this amount in your tip diary. E file form 1040ez Reporting Tips to Your Employer Why report tips to your employer. E file form 1040ez   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). E file form 1040ez What tips to report. E file form 1040ez   Report to your employer only cash, check, and debit and credit card tips you receive. E file form 1040ez   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. E file form 1040ez   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. E file form 1040ez Do not report to your employer any portion of the tips you receive that you pass on to other employees. E file form 1040ez However, you must report tips you receive from other employees. E file form 1040ez    Do not report the value of any noncash tips, such as tickets or passes, to your employer. E file form 1040ez You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. E file form 1040ez How to report. E file form 1040ez    If your employer does not give you any other way to report tips, you can use Form 4070. E file form 1040ez Fill in the information asked for on the form, sign and date the form, and give it to your employer. E file form 1040ez To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. E file form 1040ez   If you do not use Form 4070, give your employer a statement with the following information. E file form 1040ez Your name, address, and social security number. E file form 1040ez Your employer's name, address, and business name (if it is different from your employer's name). E file form 1040ez The month (or the dates of any shorter period) in which you received tips. E file form 1040ez The total tips required to be reported for that period. E file form 1040ez You must sign and date the statement. E file form 1040ez Be sure to keep a copy with your tax or other personal records. E file form 1040ez   Your employer may require you to report your tips more than once a month. E file form 1040ez However, the statement cannot cover a period of more than 1 calendar month. E file form 1040ez Electronic tip statement. E file form 1040ez   Your employer can have you furnish your tip statements electronically. E file form 1040ez When to report. E file form 1040ez   Give your report for each month to your employer by the 10th of the next month. E file form 1040ez If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. E file form 1040ez Example. E file form 1040ez You must report your tips received in September 2014 by October 10, 2014. E file form 1040ez Final report. E file form 1040ez   If your employment ends during the month, you can report your tips when your employment ends. E file form 1040ez Penalty for not reporting tips. E file form 1040ez   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. E file form 1040ez (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. E file form 1040ez ) The penalty amount is in addition to the taxes you owe. E file form 1040ez   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. E file form 1040ez To do so, attach a statement to your return explaining why you did not report them. E file form 1040ez Giving your employer money for taxes. E file form 1040ez   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. E file form 1040ez If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. E file form 1040ez   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. E file form 1040ez All taxes on your regular pay. E file form 1040ez Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. E file form 1040ez Federal, state, and local income taxes on your reported tips. E file form 1040ez    Any taxes that remain unpaid can be collected by your employer from your next paycheck. E file form 1040ez If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. E file form 1040ez See Publication 505, Tax Withholding and Estimated Tax, for more information. E file form 1040ez    Uncollected taxes. E file form 1040ez You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. E file form 1040ez These uncollected taxes will be shown on your 2013 Form W-2. E file form 1040ez See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. E file form 1040ez Reporting Tips on Your Tax Return How to report tips. E file form 1040ez    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. E file form 1040ez What tips to report. E file form 1040ez   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. E file form 1040ez Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. E file form 1040ez Add to the amount in box 1 only the tips you did not report to your employer. E file form 1040ez    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. E file form 1040ez    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. E file form 1040ez   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. E file form 1040ez Cash and charge tips you received that totaled less than $20 for any month. E file form 1040ez The value of noncash tips, such as tickets, passes, or other items of value. E file form 1040ez Example. E file form 1040ez Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. E file form 1040ez Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. E file form 1040ez He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. E file form 1040ez Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. E file form 1040ez He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. E file form 1040ez Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. E file form 1040ez    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. E file form 1040ez To report these taxes, you must file a return even if you would not otherwise have to file. E file form 1040ez You must use Form 1040. E file form 1040ez (You cannot file Form 1040EZ or Form 1040A. E file form 1040ez )    Use Form 4137 to figure social security and Medicare taxes. E file form 1040ez Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. E file form 1040ez Use Form 8959 to figure Additional Medicare Tax. E file form 1040ez    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. E file form 1040ez To get railroad retirement credit, you must report tips to your employer. E file form 1040ez Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. E file form 1040ez   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. E file form 1040ez For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. E file form 1040ez   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). E file form 1040ez You must report these amounts as additional tax on your return. E file form 1040ez Unlike the uncollected portion of the regular (1. E file form 1040ez 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. E file form 1040ez    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. E file form 1040ez You must report these taxes on Form 1040, line 60. E file form 1040ez See the instructions for Form 1040, line 60. E file form 1040ez (You cannot file Form 1040EZ or Form 1040A. E file form 1040ez ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. E file form 1040ez They are not included in box 1 with your wages and reported tips. E file form 1040ez If box 8 is blank, this discussion does not apply to you. E file form 1040ez What are allocated tips. E file form 1040ez   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. E file form 1040ez Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. E file form 1040ez No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. E file form 1040ez How were your allocated tips figured. E file form 1040ez   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). E file form 1040ez Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. E file form 1040ez For information about the exact allocation method used, ask your employer. E file form 1040ez Must you report your allocated tips on your tax return. E file form 1040ez   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. E file form 1040ez Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. E file form 1040ez Add to the amount in box 1 only the tips you did not report to your employer. E file form 1040ez This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. E file form 1040ez   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. E file form 1040ez How to report allocated tips. E file form 1040ez   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. E file form 1040ez (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. E file form 1040ez )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. E file form 1040ez Complete Form 4137, and include the allocated tips on line 1 of the form. E file form 1040ez See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. E file form 1040ez Prev  Up  Next   Home   More Online Publications
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The E File Form 1040ez

E file form 1040ez 1. E file form 1040ez   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. E file form 1040ez Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. E file form 1040ez S. E file form 1040ez Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. E file form 1040ez S. E file form 1040ez Individual Income Tax Return 2350 Application for Extension of Time To File U. E file form 1040ez S. E file form 1040ez Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. E file form 1040ez S. E file form 1040ez Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. E file form 1040ez Filing Requirements If you are a U. E file form 1040ez S. E file form 1040ez citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. E file form 1040ez Your income, filing status, and age generally determine whether you must file an income tax return. E file form 1040ez Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. E file form 1040ez Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. E file form 1040ez Gross income. E file form 1040ez   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. E file form 1040ez   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. E file form 1040ez If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. E file form 1040ez Self-employed individuals. E file form 1040ez   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. E file form 1040ez Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. E file form 1040ez 65 or older. E file form 1040ez   You are considered to be age 65 on the day before your 65th birthday. E file form 1040ez For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. E file form 1040ez Residents of U. E file form 1040ez S. E file form 1040ez possessions. E file form 1040ez   If you are (or were) a bona fide resident of a U. E file form 1040ez S. E file form 1040ez possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. E file form 1040ez S. E file form 1040ez Possession. E file form 1040ez See the instructions for the form for more information. E file form 1040ez When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. E file form 1040ez If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. E file form 1040ez In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. E file form 1040ez When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. E file form 1040ez — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. E file form 1040ez A tax return delivered by the U. E file form 1040ez S. E file form 1040ez mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. E file form 1040ez See your Form 1040 or Form 1040A instructions for a list of designated delivery services. E file form 1040ez Foreign wire transfers. E file form 1040ez   If you have a U. E file form 1040ez S. E file form 1040ez bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). E file form 1040ez If you do not have a U. E file form 1040ez S. E file form 1040ez bank account, ask if your financial institution has a U. E file form 1040ez S. E file form 1040ez affiliate that can help you make same-day wire transfers. E file form 1040ez   For more information, visit www. E file form 1040ez eftps. E file form 1040ez gov. E file form 1040ez Extensions You can get an extension of time to file your return. E file form 1040ez In some circumstances, you also can get an extension of time to file and pay any tax due. E file form 1040ez However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. E file form 1040ez This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. E file form 1040ez If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. E file form 1040ez Automatic 2-month extension. E file form 1040ez   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. E file form 1040ez S. E file form 1040ez citizen or resident alien, and on the regular 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. E file form 1040ez   If you use a calendar year, the regular due date of your return is April 15. E file form 1040ez Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. E file form 1040ez Married taxpayers. E file form 1040ez   If you file a joint return, either you or your spouse can qualify for the automatic extension. E file form 1040ez If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. E file form 1040ez How to get the extension. E file form 1040ez   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. E file form 1040ez Automatic 6-month extension. E file form 1040ez   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). E file form 1040ez To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). E file form 1040ez For more information about filing electronically, see E-file options , later. E file form 1040ez   The form must show your properly estimated tax liability based on the information available to you. E file form 1040ez    You may not be eligible. E file form 1040ez You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. E file form 1040ez E-file options. E file form 1040ez    You can use e-file to get an extension of time to file. E file form 1040ez You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. E file form 1040ez   First, complete Form 4868 to use as a worksheet. E file form 1040ez If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. E file form 1040ez    Then, do one of the following. E file form 1040ez E-file Form 4868. E file form 1040ez You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. E file form 1040ez You will need to provide certain information from your tax return for 2012. E file form 1040ez If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. E file form 1040ez If you e-file Form 4868, do not also send a paper Form 4868. E file form 1040ez E-file and pay by credit or debit card. E file form 1040ez You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. E file form 1040ez You can do this by phone or over the Internet. E file form 1040ez If you do this, you do not file Form 4868. E file form 1040ez For more information, see the instructions for your tax return. E file form 1040ez When to file. E file form 1040ez   Generally, you must request the 6-month extension by the regular due date of your return. E file form 1040ez Previous 2-month extension. E file form 1040ez   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. E file form 1040ez The 2-month period and the 6-month period start at the same time. E file form 1040ez You have to request the additional 4 months by the new due date allowed by the 2-month extension. E file form 1040ez   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. E file form 1040ez You must make an accurate estimate of your tax based on the information available to you. E file form 1040ez If you find you cannot pay the full amount due with Form 4868, you can still get the extension. E file form 1040ez You will owe interest on the unpaid amount from the original due date of the return. E file form 1040ez   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. E file form 1040ez Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. E file form 1040ez In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). E file form 1040ez Additional extension of time for taxpayers out of the country. E file form 1040ez   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). E file form 1040ez   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. E file form 1040ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. E file form 1040ez   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. E file form 1040ez Extension of time to meet tests. E file form 1040ez   You generally cannot get an extension of more than 6 months. E file form 1040ez However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. E file form 1040ez   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. E file form 1040ez The tests, the exclusions, and the deduction are explained in chapter 4. E file form 1040ez   You should request an extension if all three of the following apply. E file form 1040ez You are a U. E file form 1040ez S. E file form 1040ez citizen or resident alien. E file form 1040ez You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. E file form 1040ez Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. E file form 1040ez   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. E file form 1040ez However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. E file form 1040ez How to get an extension. E file form 1040ez   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. E file form 1040ez Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. E file form 1040ez What if tests are not met. E file form 1040ez   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). E file form 1040ez    You should make any request for an extension early, so that if it is denied you still can file your return on time. E file form 1040ez Otherwise, if you file late and additional tax is due, you may be subject to a penalty. E file form 1040ez Return filed before test is met. E file form 1040ez   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. E file form 1040ez S. E file form 1040ez and foreign sources and pay the tax on that income. E file form 1040ez If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. E file form 1040ez Foreign Currency You must express the amounts you report on your U. E file form 1040ez S. E file form 1040ez tax return in U. E file form 1040ez S. E file form 1040ez dollars. E file form 1040ez If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. E file form 1040ez S. E file form 1040ez dollars. E file form 1040ez How you do this depends on your functional currency. E file form 1040ez Your functional currency generally is the U. E file form 1040ez S. E file form 1040ez dollar unless you are required to use the currency of a foreign country. E file form 1040ez You must make all federal income tax determinations in your functional currency. E file form 1040ez The U. E file form 1040ez S. E file form 1040ez dollar is the functional currency for all taxpayers except some qualified business units (QBUs). E file form 1040ez A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. E file form 1040ez Even if you have a QBU, your functional currency is the dollar if any of the following apply. E file form 1040ez You conduct the business in U. E file form 1040ez S. E file form 1040ez dollars. E file form 1040ez The principal place of business is located in the United States. E file form 1040ez You choose to or are required to use the U. E file form 1040ez S. E file form 1040ez dollar as your functional currency. E file form 1040ez The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. E file form 1040ez Make all income tax determinations in your functional currency. E file form 1040ez If your functional currency is the U. E file form 1040ez S. E file form 1040ez dollar, you must immediately translate into U. E file form 1040ez S. E file form 1040ez dollars all items of income, expense, etc. E file form 1040ez (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. E file form 1040ez Use the exchange rate prevailing when you receive, pay, or accrue the item. E file form 1040ez If there is more than one exchange rate, use the one that most properly reflects your income. E file form 1040ez You can generally get exchange rates from banks and U. E file form 1040ez S. E file form 1040ez Embassies. E file form 1040ez If your functional currency is not the U. E file form 1040ez S. E file form 1040ez dollar, make all income tax determinations in your functional currency. E file form 1040ez At the end of the year, translate the results, such as income or loss, into U. E file form 1040ez S. E file form 1040ez dollars to report on your income tax return. E file form 1040ez Blocked Income You generally must report your foreign income in terms of U. E file form 1040ez S. E file form 1040ez dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. E file form 1040ez S. E file form 1040ez dollars. E file form 1040ez If, because of restrictions in a foreign country, your income is not readily convertible into U. E file form 1040ez S. E file form 1040ez dollars or into other money or property that is readily convertible into U. E file form 1040ez S. E file form 1040ez dollars, your income is “blocked” or “deferrable” income. E file form 1040ez You can report this income in one of two ways: Report the income and pay your federal income tax with U. E file form 1040ez S. E file form 1040ez dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. E file form 1040ez If you choose to postpone the reporting of the income, you must file an information return with your tax return. E file form 1040ez For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. E file form 1040ez Rul. E file form 1040ez 74-351. E file form 1040ez ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. E file form 1040ez You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. E file form 1040ez You must report your income on your information return using the foreign currency in which you received that income. E file form 1040ez If you have blocked income from more than one foreign country, include a separate information return for each country. E file form 1040ez Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. E file form 1040ez S. E file form 1040ez dollars or into other money or property that is convertible into U. E file form 1040ez S. E file form 1040ez currency. E file form 1040ez Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. E file form 1040ez If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. E file form 1040ez If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. E file form 1040ez If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. E file form 1040ez To apply for permission, file Form 3115, Application for Change in Accounting Method. E file form 1040ez You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. E file form 1040ez See the instructions for Form 3115 for information on changing your accounting method. E file form 1040ez Fulbright Grant All income must be reported in U. E file form 1040ez S. E file form 1040ez dollars. E file form 1040ez In most cases, the tax also must be paid in U. E file form 1040ez S. E file form 1040ez dollars. E file form 1040ez If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. E file form 1040ez S. E file form 1040ez tax that is based on the blocked income. E file form 1040ez Paying U. E file form 1040ez S. E file form 1040ez tax in foreign currency. E file form 1040ez   To qualify for this method of payment, you must prepare a statement that shows the following information. E file form 1040ez You were a Fulbright grantee and were paid in nonconvertible foreign currency. E file form 1040ez The total grant you received during the year and the amount you received in nonconvertible foreign currency. E file form 1040ez At least 70% of the grant was paid in nonconvertible foreign currency. E file form 1040ez The statement must be certified by the U. E file form 1040ez S. E file form 1040ez educational foundation or commission paying the grant or other person having control of grant payments to you. E file form 1040ez   You should prepare at least two copies of this statement. E file form 1040ez Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. E file form 1040ez Figuring actual tax. E file form 1040ez   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. E file form 1040ez If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. E file form 1040ez   Adjusted gross income that is blocked income × Total U. E file form 1040ez S. E file form 1040ez tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. E file form 1040ez A copy of the certified statement discussed earlier. E file form 1040ez A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. E file form 1040ez S. E file form 1040ez dollars. E file form 1040ez The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. E file form 1040ez Figuring estimated tax on nonconvertible foreign currency. E file form 1040ez   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. E file form 1040ez   Adjusted gross income that is blocked income × Total estimated U. E file form 1040ez S. E file form 1040ez tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. E file form 1040ez Deposit of foreign currency with disbursing officer. E file form 1040ez   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. E file form 1040ez Estimated tax installments. E file form 1040ez   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. E file form 1040ez See Estimated Tax , later. E file form 1040ez Deposit receipt. E file form 1040ez   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. E file form 1040ez The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. E file form 1040ez S. E file form 1040ez dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. E file form 1040ez Keep the copy for your records. E file form 1040ez Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. E file form 1040ez IRS e-file offers accurate, safe, and fast alternatives to filing on paper. E file form 1040ez IRS computers quickly and automatically check for errors or other missing information. E file form 1040ez Even returns with a foreign address can be e-filed! How to e-file. E file form 1040ez   There are three ways you can e-file. E file form 1040ez Use your personal computer. E file form 1040ez Use a volunteer. E file form 1040ez Many programs offering free tax help can e-file your return. E file form 1040ez Use a tax professional. E file form 1040ez Most tax professionals can e-file your return. E file form 1040ez These methods are explained in detail in the instructions for your tax return. E file form 1040ez Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. E file form 1040ez You claim the foreign earned income exclusion. E file form 1040ez You claim the foreign housing exclusion or deduction. E file form 1040ez You live in a foreign country. E file form 1040ez Instead, use one of the following special addresses. E file form 1040ez If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. E file form 1040ez O. E file form 1040ez Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. E file form 1040ez However, you should not file with the addresses listed above if you are a bona fide resident of the U. E file form 1040ez S. E file form 1040ez Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. E file form 1040ez Resident of U. E file form 1040ez S. E file form 1040ez Virgin Islands (USVI). E file form 1040ez   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. E file form 1040ez S. E file form 1040ez return. E file form 1040ez However, you must file a return with the USVI. E file form 1040ez    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. E file form 1040ez Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. E file form 1040ez   If you are a U. E file form 1040ez S. E file form 1040ez citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. E file form 1040ez File the original return with the United States and file a signed copy of the U. E file form 1040ez S. E file form 1040ez return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. E file form 1040ez   You must complete Form 8689, Allocation of Individual Income Tax to the U. E file form 1040ez S. E file form 1040ez Virgin Islands, and attach a copy to both your U. E file form 1040ez S. E file form 1040ez return and your USVI return. E file form 1040ez You should file your U. E file form 1040ez S. E file form 1040ez return with the address listed under Where To File. E file form 1040ez   See Publication 570, Tax Guide for Individuals With Income From U. E file form 1040ez S. E file form 1040ez Possessions, for information about filing Virgin Islands returns. E file form 1040ez Resident of Guam. E file form 1040ez   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. E file form 1040ez    Send your return to the:     Department of Revenue and Taxation Government of Guam P. E file form 1040ez O. E file form 1040ez Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. E file form 1040ez S. E file form 1040ez citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. E file form 1040ez Send your return to the address listed under Where To File. E file form 1040ez   See Publication 570 for information about filing Guam returns. E file form 1040ez Resident of the Commonwealth of the Northern Mariana Islands. E file form 1040ez   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. E file form 1040ez    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. E file form 1040ez O. E file form 1040ez Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. E file form 1040ez S. E file form 1040ez citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. E file form 1040ez Send your return to the address listed under Where To File. E file form 1040ez   See Publication 570 for information about filing Northern Mariana Islands returns. E file form 1040ez Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. E file form 1040ez S. E file form 1040ez citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. E file form 1040ez S. E file form 1040ez resident. E file form 1040ez This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. E file form 1040ez If you make this choice, the following two rules apply. E file form 1040ez You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. E file form 1040ez You must file a joint income tax return for the year you make the choice. E file form 1040ez This means that neither of you can claim under any tax treaty not to be a U. E file form 1040ez S. E file form 1040ez resident for a tax year for which the choice is in effect. E file form 1040ez You can file joint or separate returns in years after the year in which you make the choice. E file form 1040ez Example 1. E file form 1040ez Pat Smith, a U. E file form 1040ez S. E file form 1040ez citizen, is married to Norman, a nonresident alien. E file form 1040ez Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. E file form 1040ez Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. E file form 1040ez Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. E file form 1040ez Example 2. E file form 1040ez When Bob and Sharon Williams got married, both were nonresident aliens. E file form 1040ez In June of last year, Bob became a resident alien and remained a resident for the rest of the year. E file form 1040ez Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. E file form 1040ez Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. E file form 1040ez Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. E file form 1040ez If you do not choose to treat your nonresident alien spouse as a U. E file form 1040ez S. E file form 1040ez resident, you may be able to use head of household filing status. E file form 1040ez To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. E file form 1040ez For more information, see Publication 501. E file form 1040ez Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. E file form 1040ez S. E file form 1040ez resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). E file form 1040ez To get an SSN for a nonresident alien spouse, apply at an office of the U. E file form 1040ez S. E file form 1040ez Social Security Administration (SSA) or U. E file form 1040ez S. E file form 1040ez consulate. E file form 1040ez You must complete Form SS-5, Application for a Social Security Card, available at www. E file form 1040ez socialsecurity. E file form 1040ez gov or by calling 1-800-772-1213. E file form 1040ez You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. E file form 1040ez If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. E file form 1040ez How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. E file form 1040ez It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. E file form 1040ez S. E file form 1040ez citizen or resident alien on the last day of your tax year and that you choose to be treated as U. E file form 1040ez S. E file form 1040ez residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. E file form 1040ez (If one spouse died, include the name and address of the person making the choice for the deceased spouse. E file form 1040ez ) You generally make this choice when you file your joint return. E file form 1040ez However, you also can make the choice by filing a joint amended return on Form 1040X. E file form 1040ez Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. E file form 1040ez If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. E file form 1040ez You generally must file the amended joint return within 3 years from the date you filed your original U. E file form 1040ez S. E file form 1040ez income tax return or 2 years from the date you paid your income tax for that year, whichever is later. E file form 1040ez Table 1–1. E file form 1040ez Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. E file form 1040ez   • The revocation must be made by the due date for filing the tax return for that tax year. E file form 1040ez   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. E file form 1040ez The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. E file form 1040ez     • The name and address of any person who is revoking the choice for a deceased spouse. E file form 1040ez     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. E file form 1040ez   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. E file form 1040ez Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. E file form 1040ez   • If the surviving spouse is a U. E file form 1040ez S. E file form 1040ez citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. E file form 1040ez   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. E file form 1040ez Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. E file form 1040ez Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. E file form 1040ez Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. E file form 1040ez S. E file form 1040ez citizen or resident alien at any time during the later tax year. E file form 1040ez Example. E file form 1040ez Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. E file form 1040ez They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. E file form 1040ez On January 10, 2012, Dick became a nonresident alien. E file form 1040ez Judy had remained a nonresident alien. E file form 1040ez Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. E file form 1040ez Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. E file form 1040ez For 2013, both are treated as nonresident aliens. E file form 1040ez If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. E file form 1040ez Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. E file form 1040ez If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. E file form 1040ez Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. E file form 1040ez S. E file form 1040ez citizen or resident abroad as for a taxpayer in the United States. E file form 1040ez For current instructions on making estimated tax payments, see Form 1040-ES. E file form 1040ez If you had a tax liability for 2013, you may have to pay estimated tax for 2014. E file form 1040ez Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. E file form 1040ez (The return must cover all 12 months. E file form 1040ez ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). E file form 1040ez See Publication 505 for more information. E file form 1040ez The first installment of estimated tax is due on April 15, 2014. E file form 1040ez Foreign earned income exclusion. E file form 1040ez   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. E file form 1040ez In addition, you can reduce your income by your estimated foreign housing deduction. E file form 1040ez However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. E file form 1040ez If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. E file form 1040ez   For more information about figuring your estimated tax, see Publication 505. E file form 1040ez Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. E file form 1040ez 1). E file form 1040ez   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. E file form 1040ez 1. E file form 1040ez Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). E file form 1040ez See the filing instructions at www. E file form 1040ez bsaefiling. E file form 1040ez fincen. E file form 1040ez treas. E file form 1040ez gov/main. E file form 1040ez html. E file form 1040ez   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. E file form 1040ez You do not need to file the report if the assets are with a U. E file form 1040ez S. E file form 1040ez military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. E file form 1040ez   More information about the filing of Form 114 can be found in the instructions for the form. E file form 1040ez FinCEN Form 105. E file form 1040ez   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. E file form 1040ez Certain recipients of currency or monetary instruments also must file Form 105. E file form 1040ez   More information about the filing of Form 105 can be found in the instructions on the back of the form. E file form 1040ez Form 8938. E file form 1040ez   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). E file form 1040ez The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. E file form 1040ez Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. E file form 1040ez S. E file form 1040ez person. E file form 1040ez   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. E file form 1040ez   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. E file form 1040ez Prev  Up  Next   Home   More Online Publications