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Federal 1040x

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Federal 1040x

Federal 1040x 1. Federal 1040x   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. Federal 1040x 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. Federal 1040x S. Federal 1040x Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Federal 1040x S. Federal 1040x Individual Income Tax Return 2350 Application for Extension of Time To File U. Federal 1040x S. Federal 1040x Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Federal 1040x S. Federal 1040x Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Federal 1040x Filing Requirements If you are a U. Federal 1040x S. Federal 1040x 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. Federal 1040x Your income, filing status, and age generally determine whether you must file an income tax return. Federal 1040x 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. Federal 1040x 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. Federal 1040x Gross income. Federal 1040x   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Federal 1040x   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. Federal 1040x 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. Federal 1040x Self-employed individuals. Federal 1040x   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. Federal 1040x Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Federal 1040x 65 or older. Federal 1040x   You are considered to be age 65 on the day before your 65th birthday. Federal 1040x For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Federal 1040x Residents of U. Federal 1040x S. Federal 1040x possessions. Federal 1040x   If you are (or were) a bona fide resident of a U. Federal 1040x S. Federal 1040x possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Federal 1040x S. Federal 1040x Possession. Federal 1040x See the instructions for the form for more information. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Federal 1040x — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Federal 1040x A tax return delivered by the U. Federal 1040x S. Federal 1040x 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. Federal 1040x See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Federal 1040x Foreign wire transfers. Federal 1040x   If you have a U. Federal 1040x S. Federal 1040x bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Federal 1040x If you do not have a U. Federal 1040x S. Federal 1040x bank account, ask if your financial institution has a U. Federal 1040x S. Federal 1040x affiliate that can help you make same-day wire transfers. Federal 1040x   For more information, visit www. Federal 1040x eftps. Federal 1040x gov. Federal 1040x Extensions You can get an extension of time to file your return. Federal 1040x In some circumstances, you also can get an extension of time to file and pay any tax due. Federal 1040x 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. Federal 1040x 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. Federal 1040x If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Federal 1040x Automatic 2-month extension. Federal 1040x   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Federal 1040x S. Federal 1040x 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. Federal 1040x   If you use a calendar year, the regular due date of your return is April 15. Federal 1040x 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. Federal 1040x Married taxpayers. Federal 1040x   If you file a joint return, either you or your spouse can qualify for the automatic extension. Federal 1040x If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Federal 1040x How to get the extension. Federal 1040x   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. Federal 1040x Automatic 6-month extension. Federal 1040x   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). Federal 1040x To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Federal 1040x For more information about filing electronically, see E-file options , later. Federal 1040x   The form must show your properly estimated tax liability based on the information available to you. Federal 1040x    You may not be eligible. Federal 1040x 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. Federal 1040x E-file options. Federal 1040x    You can use e-file to get an extension of time to file. Federal 1040x 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. Federal 1040x   First, complete Form 4868 to use as a worksheet. Federal 1040x If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Federal 1040x    Then, do one of the following. Federal 1040x E-file Form 4868. Federal 1040x You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Federal 1040x You will need to provide certain information from your tax return for 2012. Federal 1040x If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Federal 1040x If you e-file Form 4868, do not also send a paper Form 4868. Federal 1040x E-file and pay by credit or debit card. Federal 1040x You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Federal 1040x You can do this by phone or over the Internet. Federal 1040x If you do this, you do not file Form 4868. Federal 1040x For more information, see the instructions for your tax return. Federal 1040x When to file. Federal 1040x   Generally, you must request the 6-month extension by the regular due date of your return. Federal 1040x Previous 2-month extension. Federal 1040x   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. Federal 1040x The 2-month period and the 6-month period start at the same time. Federal 1040x You have to request the additional 4 months by the new due date allowed by the 2-month extension. Federal 1040x   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Federal 1040x You must make an accurate estimate of your tax based on the information available to you. Federal 1040x If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Federal 1040x You will owe interest on the unpaid amount from the original due date of the return. Federal 1040x   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Federal 1040x 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. Federal 1040x In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Federal 1040x Additional extension of time for taxpayers out of the country. Federal 1040x   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). Federal 1040x   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Federal 1040x 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. Federal 1040x   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. Federal 1040x Extension of time to meet tests. Federal 1040x   You generally cannot get an extension of more than 6 months. Federal 1040x However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Federal 1040x   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. Federal 1040x The tests, the exclusions, and the deduction are explained in chapter 4. Federal 1040x   You should request an extension if all three of the following apply. Federal 1040x You are a U. Federal 1040x S. Federal 1040x citizen or resident alien. Federal 1040x You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Federal 1040x Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Federal 1040x   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. Federal 1040x 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. Federal 1040x How to get an extension. Federal 1040x   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. Federal 1040x 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. Federal 1040x What if tests are not met. Federal 1040x   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). Federal 1040x    You should make any request for an extension early, so that if it is denied you still can file your return on time. Federal 1040x Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Federal 1040x Return filed before test is met. Federal 1040x   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. Federal 1040x S. Federal 1040x and foreign sources and pay the tax on that income. Federal 1040x 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. Federal 1040x Foreign Currency You must express the amounts you report on your U. Federal 1040x S. Federal 1040x tax return in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x 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. Federal 1040x S. Federal 1040x dollars. Federal 1040x How you do this depends on your functional currency. Federal 1040x Your functional currency generally is the U. Federal 1040x S. Federal 1040x dollar unless you are required to use the currency of a foreign country. Federal 1040x You must make all federal income tax determinations in your functional currency. Federal 1040x The U. Federal 1040x S. Federal 1040x dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Federal 1040x A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Federal 1040x Even if you have a QBU, your functional currency is the dollar if any of the following apply. Federal 1040x You conduct the business in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x The principal place of business is located in the United States. Federal 1040x You choose to or are required to use the U. Federal 1040x S. Federal 1040x dollar as your functional currency. Federal 1040x 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. Federal 1040x Make all income tax determinations in your functional currency. Federal 1040x If your functional currency is the U. Federal 1040x S. Federal 1040x dollar, you must immediately translate into U. Federal 1040x S. Federal 1040x dollars all items of income, expense, etc. Federal 1040x (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Federal 1040x Use the exchange rate prevailing when you receive, pay, or accrue the item. Federal 1040x If there is more than one exchange rate, use the one that most properly reflects your income. Federal 1040x You can generally get exchange rates from banks and U. Federal 1040x S. Federal 1040x Embassies. Federal 1040x If your functional currency is not the U. Federal 1040x S. Federal 1040x dollar, make all income tax determinations in your functional currency. Federal 1040x At the end of the year, translate the results, such as income or loss, into U. Federal 1040x S. Federal 1040x dollars to report on your income tax return. Federal 1040x Blocked Income You generally must report your foreign income in terms of U. Federal 1040x S. Federal 1040x dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x If, because of restrictions in a foreign country, your income is not readily convertible into U. Federal 1040x S. Federal 1040x dollars or into other money or property that is readily convertible into U. Federal 1040x S. Federal 1040x dollars, your income is “blocked” or “deferrable” income. Federal 1040x You can report this income in one of two ways: Report the income and pay your federal income tax with U. Federal 1040x S. Federal 1040x dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Federal 1040x If you choose to postpone the reporting of the income, you must file an information return with your tax return. Federal 1040x For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Federal 1040x Rul. Federal 1040x 74-351. Federal 1040x ” 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. Federal 1040x You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Federal 1040x You must report your income on your information return using the foreign currency in which you received that income. Federal 1040x If you have blocked income from more than one foreign country, include a separate information return for each country. Federal 1040x Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Federal 1040x S. Federal 1040x dollars or into other money or property that is convertible into U. Federal 1040x S. Federal 1040x currency. Federal 1040x 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. Federal 1040x If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Federal 1040x 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. Federal 1040x 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. Federal 1040x To apply for permission, file Form 3115, Application for Change in Accounting Method. Federal 1040x 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. Federal 1040x See the instructions for Form 3115 for information on changing your accounting method. Federal 1040x Fulbright Grant All income must be reported in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x In most cases, the tax also must be paid in U. Federal 1040x S. Federal 1040x dollars. Federal 1040x 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. Federal 1040x S. Federal 1040x tax that is based on the blocked income. Federal 1040x Paying U. Federal 1040x S. Federal 1040x tax in foreign currency. Federal 1040x   To qualify for this method of payment, you must prepare a statement that shows the following information. Federal 1040x You were a Fulbright grantee and were paid in nonconvertible foreign currency. Federal 1040x The total grant you received during the year and the amount you received in nonconvertible foreign currency. Federal 1040x At least 70% of the grant was paid in nonconvertible foreign currency. Federal 1040x The statement must be certified by the U. Federal 1040x S. Federal 1040x educational foundation or commission paying the grant or other person having control of grant payments to you. Federal 1040x   You should prepare at least two copies of this statement. Federal 1040x 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. Federal 1040x Figuring actual tax. Federal 1040x   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Federal 1040x If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Federal 1040x   Adjusted gross income that is blocked income × Total U. Federal 1040x S. Federal 1040x tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Federal 1040x A copy of the certified statement discussed earlier. Federal 1040x 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. Federal 1040x S. Federal 1040x dollars. Federal 1040x The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Federal 1040x Figuring estimated tax on nonconvertible foreign currency. Federal 1040x   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. Federal 1040x   Adjusted gross income that is blocked income × Total estimated U. Federal 1040x S. Federal 1040x 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. Federal 1040x Deposit of foreign currency with disbursing officer. Federal 1040x   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. Federal 1040x Estimated tax installments. Federal 1040x   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. Federal 1040x See Estimated Tax , later. Federal 1040x Deposit receipt. Federal 1040x   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Federal 1040x The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Federal 1040x S. Federal 1040x dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Federal 1040x Keep the copy for your records. Federal 1040x 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. Federal 1040x IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Federal 1040x IRS computers quickly and automatically check for errors or other missing information. Federal 1040x Even returns with a foreign address can be e-filed! How to e-file. Federal 1040x   There are three ways you can e-file. Federal 1040x Use your personal computer. Federal 1040x Use a volunteer. Federal 1040x Many programs offering free tax help can e-file your return. Federal 1040x Use a tax professional. Federal 1040x Most tax professionals can e-file your return. Federal 1040x These methods are explained in detail in the instructions for your tax return. Federal 1040x 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. Federal 1040x You claim the foreign earned income exclusion. Federal 1040x You claim the foreign housing exclusion or deduction. Federal 1040x You live in a foreign country. Federal 1040x Instead, use one of the following special addresses. Federal 1040x 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. Federal 1040x O. Federal 1040x 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. Federal 1040x However, you should not file with the addresses listed above if you are a bona fide resident of the U. Federal 1040x S. Federal 1040x Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Federal 1040x Resident of U. Federal 1040x S. Federal 1040x Virgin Islands (USVI). Federal 1040x   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Federal 1040x S. Federal 1040x return. Federal 1040x However, you must file a return with the USVI. Federal 1040x    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Federal 1040x Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Federal 1040x   If you are a U. Federal 1040x S. Federal 1040x 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. Federal 1040x File the original return with the United States and file a signed copy of the U. Federal 1040x S. Federal 1040x return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Federal 1040x   You must complete Form 8689, Allocation of Individual Income Tax to the U. Federal 1040x S. Federal 1040x Virgin Islands, and attach a copy to both your U. Federal 1040x S. Federal 1040x return and your USVI return. Federal 1040x You should file your U. Federal 1040x S. Federal 1040x return with the address listed under Where To File. Federal 1040x   See Publication 570, Tax Guide for Individuals With Income From U. Federal 1040x S. Federal 1040x Possessions, for information about filing Virgin Islands returns. Federal 1040x Resident of Guam. Federal 1040x   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Federal 1040x    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Federal 1040x O. Federal 1040x Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Federal 1040x S. Federal 1040x 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. Federal 1040x Send your return to the address listed under Where To File. Federal 1040x   See Publication 570 for information about filing Guam returns. Federal 1040x Resident of the Commonwealth of the Northern Mariana Islands. Federal 1040x   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. Federal 1040x    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Federal 1040x O. Federal 1040x Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Federal 1040x S. Federal 1040x 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. Federal 1040x Send your return to the address listed under Where To File. Federal 1040x   See Publication 570 for information about filing Northern Mariana Islands returns. Federal 1040x Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Federal 1040x S. Federal 1040x citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Federal 1040x S. Federal 1040x resident. Federal 1040x 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. Federal 1040x If you make this choice, the following two rules apply. Federal 1040x You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Federal 1040x You must file a joint income tax return for the year you make the choice. Federal 1040x This means that neither of you can claim under any tax treaty not to be a U. Federal 1040x S. Federal 1040x resident for a tax year for which the choice is in effect. Federal 1040x You can file joint or separate returns in years after the year in which you make the choice. Federal 1040x Example 1. Federal 1040x Pat Smith, a U. Federal 1040x S. Federal 1040x citizen, is married to Norman, a nonresident alien. Federal 1040x Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Federal 1040x 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. Federal 1040x 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. Federal 1040x Example 2. Federal 1040x When Bob and Sharon Williams got married, both were nonresident aliens. Federal 1040x In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Federal 1040x Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Federal 1040x Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Federal 1040x Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Federal 1040x If you do not choose to treat your nonresident alien spouse as a U. Federal 1040x S. Federal 1040x resident, you may be able to use head of household filing status. Federal 1040x 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. Federal 1040x For more information, see Publication 501. Federal 1040x Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Federal 1040x S. Federal 1040x resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Federal 1040x To get an SSN for a nonresident alien spouse, apply at an office of the U. Federal 1040x S. Federal 1040x Social Security Administration (SSA) or U. Federal 1040x S. Federal 1040x consulate. Federal 1040x You must complete Form SS-5, Application for a Social Security Card, available at www. Federal 1040x socialsecurity. Federal 1040x gov or by calling 1-800-772-1213. Federal 1040x You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Federal 1040x 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. Federal 1040x 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. Federal 1040x It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Federal 1040x S. Federal 1040x citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Federal 1040x S. Federal 1040x residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Federal 1040x (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Federal 1040x ) You generally make this choice when you file your joint return. Federal 1040x However, you also can make the choice by filing a joint amended return on Form 1040X. Federal 1040x Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Federal 1040x 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. Federal 1040x You generally must file the amended joint return within 3 years from the date you filed your original U. Federal 1040x S. Federal 1040x income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Federal 1040x Table 1–1. Federal 1040x Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Federal 1040x   • The revocation must be made by the due date for filing the tax return for that tax year. Federal 1040x   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Federal 1040x The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Federal 1040x     • The name and address of any person who is revoking the choice for a deceased spouse. Federal 1040x     • 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. Federal 1040x   • 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. Federal 1040x Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Federal 1040x   • If the surviving spouse is a U. Federal 1040x S. Federal 1040x 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. Federal 1040x   • 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x 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. Federal 1040x S. Federal 1040x citizen or resident alien at any time during the later tax year. Federal 1040x Example. Federal 1040x Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Federal 1040x They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Federal 1040x On January 10, 2012, Dick became a nonresident alien. Federal 1040x Judy had remained a nonresident alien. Federal 1040x Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Federal 1040x Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Federal 1040x For 2013, both are treated as nonresident aliens. Federal 1040x If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Federal 1040x 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. Federal 1040x 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. Federal 1040x Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Federal 1040x S. Federal 1040x citizen or resident abroad as for a taxpayer in the United States. Federal 1040x For current instructions on making estimated tax payments, see Form 1040-ES. Federal 1040x If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Federal 1040x 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. Federal 1040x (The return must cover all 12 months. Federal 1040x ) 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). Federal 1040x See Publication 505 for more information. Federal 1040x The first installment of estimated tax is due on April 15, 2014. Federal 1040x Foreign earned income exclusion. Federal 1040x   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Federal 1040x In addition, you can reduce your income by your estimated foreign housing deduction. Federal 1040x However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Federal 1040x 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. Federal 1040x   For more information about figuring your estimated tax, see Publication 505. Federal 1040x Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Federal 1040x 1). Federal 1040x   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Federal 1040x 1. Federal 1040x Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Federal 1040x See the filing instructions at www. Federal 1040x bsaefiling. Federal 1040x fincen. Federal 1040x treas. Federal 1040x gov/main. Federal 1040x html. Federal 1040x   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. Federal 1040x You do not need to file the report if the assets are with a U. Federal 1040x S. Federal 1040x 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. Federal 1040x   More information about the filing of Form 114 can be found in the instructions for the form. Federal 1040x FinCEN Form 105. Federal 1040x   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. Federal 1040x Certain recipients of currency or monetary instruments also must file Form 105. Federal 1040x   More information about the filing of Form 105 can be found in the instructions on the back of the form. Federal 1040x Form 8938. Federal 1040x   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 ”). Federal 1040x 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. Federal 1040x 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. Federal 1040x S. Federal 1040x person. Federal 1040x   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. Federal 1040x   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Federal 1040x Prev  Up  Next   Home   More Online Publications
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Understanding Your CP518 Business Notice

This is a final reminder notice that our records still indicate you haven't filed a business tax return.


What you need to do

  • File your required business return immediately.
  • If eligible, file your return electronically with all required schedules, using your e-file provider, or
  • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you already filed and it's been more than four weeks, or if you used a different name or employer ID number (EIN) than shown on the notice when filing.
  • If you filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

If we don't hear from you

  • We may determine your tax for you, and penalty and interest will continue to accrue.
  • If you are owed a refund for the current tax period, or any prior period, it may be delayed because of these unfiled return(s).

Answers to Common Questions

Why did I receive multiple CP 515 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an employer identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return isn't filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period, you aren't required to file a return for that tax period. You still need to respond to this notice. 

If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


  • Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP518B, Page 1

    Notice CP518B, Page 2

    Notice CP518B, Page 3

    Notice CP518B, Page 4

    Notice CP518B, Page 5

Page Last Reviewed or Updated: 09-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal 1040x

Federal 1040x Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications