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File 2012 Tax Return Free

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File 2012 Tax Return Free

File 2012 tax return free 1. File 2012 tax return free   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. File 2012 tax return free Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. File 2012 tax return free   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File 2012 tax return free See Publication 501 for more information. File 2012 tax return free Additional Medicare Tax. File 2012 tax return free  Beginning in 2013, a 0. File 2012 tax return free 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. File 2012 tax return free For more information, see the Instructions for Form 1040, line 60, and Form 8959. File 2012 tax return free Net Investment Income Tax. File 2012 tax return free  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File 2012 tax return free NIIT is a 3. File 2012 tax return free 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. File 2012 tax return free For more information, see the Instructions for Form 1040, line 60, and Form 8960. File 2012 tax return free Refundable credit for prior year minimum tax. File 2012 tax return free  The refundable portion of the credit for prior year minimum tax is no longer available. File 2012 tax return free Who must file. File 2012 tax return free  Generally, the amount of income you can receive before you must file a return has been increased. File 2012 tax return free See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. File 2012 tax return free Reminders File online. File 2012 tax return free  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. File 2012 tax return free Create your own personal identification number (PIN) and file a completely paperless tax return. File 2012 tax return free For more information, see Does My Return Have To Be on Paper , later. File 2012 tax return free Change of address. File 2012 tax return free  If you change your address, you should notify the IRS. File 2012 tax return free You can use Form 8822 to notify the IRS of the change. File 2012 tax return free See Change of Address , later, under What Happens After I File. File 2012 tax return free Enter your social security number. File 2012 tax return free  You must enter your social security number (SSN) in the spaces provided on your tax return. File 2012 tax return free If you file a joint return, enter the SSNs in the same order as the names. File 2012 tax return free Direct deposit of refund. File 2012 tax return free  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. File 2012 tax return free See Direct Deposit under Refunds, later. File 2012 tax return free If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. File 2012 tax return free Pay online or by phone. File 2012 tax return free  If you owe additional tax, you may be able to pay online or by phone. File 2012 tax return free See How To Pay , later. File 2012 tax return free Installment agreement. File 2012 tax return free  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. File 2012 tax return free See Installment Agreement , later, under Amount You Owe. File 2012 tax return free You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. File 2012 tax return free Automatic 6-month extension. File 2012 tax return free  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. File 2012 tax return free S. File 2012 tax return free Individual Income Tax Return. File 2012 tax return free See Automatic Extension , later. File 2012 tax return free Service in combat zone. File 2012 tax return free  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. File 2012 tax return free See Individuals Serving in Combat Zone , later, under When Do I Have To File. File 2012 tax return free Adoption taxpayer identification number. File 2012 tax return free  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). File 2012 tax return free For more information, see Social Security Number (SSN) , later. File 2012 tax return free Taxpayer identification number for aliens. File 2012 tax return free  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File 2012 tax return free For more information, see Social Security Number (SSN) , later. File 2012 tax return free Frivolous tax submissions. File 2012 tax return free  The IRS has published a list of positions that are identified as frivolous. File 2012 tax return free The penalty for filing a frivolous tax return is $5,000. File 2012 tax return free Also, the $5,000 penalty will apply to other specified frivolous submissions. File 2012 tax return free For more information, see Civil Penalties , later. File 2012 tax return free Introduction This chapter discusses the following topics. File 2012 tax return free Whether you have to file a return. File 2012 tax return free Which form to use. File 2012 tax return free How to file electronically. File 2012 tax return free When, how, and where to file your return. File 2012 tax return free What happens if you pay too little or too much tax. File 2012 tax return free What records you should keep and how long you should keep them. File 2012 tax return free How you can change a return you have already filed. File 2012 tax return free Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. File 2012 tax return free Individuals in general. File 2012 tax return free (There are special rules for surviving spouses, executors, administrators, legal representatives, U. File 2012 tax return free S. File 2012 tax return free citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. File 2012 tax return free S. File 2012 tax return free possessions. File 2012 tax return free ) Dependents. File 2012 tax return free Certain children under age 19 or full-time students. File 2012 tax return free Self-employed persons. File 2012 tax return free Aliens. File 2012 tax return free The filing requirements for each category are explained in this chapter. File 2012 tax return free The filing requirements apply even if you do not owe tax. File 2012 tax return free Even if you do not have to file a return, it may be to your advantage to do so. File 2012 tax return free See Who Should File, later. File 2012 tax return free File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. File 2012 tax return free Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. File 2012 tax return free Individuals—In General If you are a U. File 2012 tax return free S. File 2012 tax return free citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. File 2012 tax return free To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. File 2012 tax return free Even if no table shows that you must file, you may need to file to get money back. File 2012 tax return free (See Who Should File , later. File 2012 tax return free ) Gross income. File 2012 tax return free   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. File 2012 tax return free It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). File 2012 tax return free Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). File 2012 tax return free If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. File 2012 tax return free   Common types of income are discussed in Part Two of this publication. File 2012 tax return free Community income. File 2012 tax return free   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. File 2012 tax return free This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. File 2012 tax return free See Publication 555, Community Property, for more information. File 2012 tax return free Nevada, Washington, and California domestic partners. File 2012 tax return free   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. File 2012 tax return free See Publication 555. File 2012 tax return free Self-employed individuals. File 2012 tax return free   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. File 2012 tax return free See Self-Employed Persons , later, for more information about your filing requirements. File 2012 tax return free    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. File 2012 tax return free Filing status. File 2012 tax return free   Your filing status depends on whether you are single or married and on your family situation. File 2012 tax return free Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. File 2012 tax return free See chapter 2 for an explanation of each filing status. File 2012 tax return free Age. File 2012 tax return free   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. File 2012 tax return free See Table 1-1. File 2012 tax return free You are considered 65 on the day before your 65th birthday. File 2012 tax return free For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. File 2012 tax return free Table 1-1. File 2012 tax return free 2013 Filing Requirements for Most Taxpayers IF your filing status is. File 2012 tax return free . File 2012 tax return free . File 2012 tax return free AND at the end of 2013 you  were. File 2012 tax return free . File 2012 tax return free . File 2012 tax return free * THEN file a return if  your gross income  was at least. File 2012 tax return free . File 2012 tax return free . File 2012 tax return free ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File 2012 tax return free ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). File 2012 tax return free Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). File 2012 tax return free If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. File 2012 tax return free Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. File 2012 tax return free Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. File 2012 tax return free But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. File 2012 tax return free *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. File 2012 tax return free Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. File 2012 tax return free You are the surviving spouse, executor, administrator, or legal representative. File 2012 tax return free The decedent met the filing requirements at the date of death. File 2012 tax return free For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. File 2012 tax return free U. File 2012 tax return free S. File 2012 tax return free Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. File 2012 tax return free For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. File 2012 tax return free S. File 2012 tax return free Citizens and Resident Aliens Abroad. File 2012 tax return free It is available online and at most U. File 2012 tax return free S. File 2012 tax return free embassies and consulates. File 2012 tax return free See How To Get Tax Help in the back of this publication. File 2012 tax return free Residents of Puerto Rico If you are a U. File 2012 tax return free S. File 2012 tax return free citizen and also a bona fide resident of Puerto Rico, you generally must file a U. File 2012 tax return free S. File 2012 tax return free income tax return for any year in which you meet the income requirements. File 2012 tax return free This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. File 2012 tax return free If you are a bona fide resident of Puerto Rico for the entire year, your U. File 2012 tax return free S. File 2012 tax return free gross income does not include income from sources within Puerto Rico. File 2012 tax return free It does, however, include any income you received for your services as an employee of the United States or a U. File 2012 tax return free S. File 2012 tax return free agency. File 2012 tax return free If you receive income from Puerto Rican sources that is not subject to U. File 2012 tax return free S. File 2012 tax return free tax, you must reduce your standard deduction. File 2012 tax return free As a result, the amount of income you must have before you are required to file a U. File 2012 tax return free S. File 2012 tax return free income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. File 2012 tax return free For more information, see Publication 570, Tax Guide for Individuals With Income From U. File 2012 tax return free S. File 2012 tax return free Possessions. File 2012 tax return free Individuals With Income From U. File 2012 tax return free S. File 2012 tax return free Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. File 2012 tax return free S. File 2012 tax return free Virgin Islands, special rules may apply when determining whether you must file a U. File 2012 tax return free S. File 2012 tax return free federal income tax return. File 2012 tax return free In addition, you may have to file a return with the individual island government. File 2012 tax return free See Publication 570 for more information. File 2012 tax return free Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. File 2012 tax return free You also must file if your situation is described in Table 1-3. File 2012 tax return free Responsibility of parent. File 2012 tax return free   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. File 2012 tax return free If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. File 2012 tax return free If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. File 2012 tax return free ” Child's earnings. File 2012 tax return free   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. File 2012 tax return free This is true even if under local law the child's parent has the right to the earnings and may actually have received them. File 2012 tax return free But if the child does not pay the tax due on this income, the parent is liable for the tax. File 2012 tax return free Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. File 2012 tax return free If this election is made, the child does not have to file a return. File 2012 tax return free See Parent's Election To Report Child's Interest and Dividends in chapter 31. File 2012 tax return free Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. File 2012 tax return free Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. File 2012 tax return free You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). File 2012 tax return free Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. File 2012 tax return free 28 or more. File 2012 tax return free (See Table 1-3. File 2012 tax return free ) Use Schedule SE (Form 1040) to figure your self-employment tax. File 2012 tax return free Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. File 2012 tax return free For more information about this tax, see Publication 334, Tax Guide for Small Business. File 2012 tax return free Employees of foreign governments or international organizations. File 2012 tax return free   If you are a U. File 2012 tax return free S. File 2012 tax return free citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. File 2012 tax return free Ministers. File 2012 tax return free   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. File 2012 tax return free This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. File 2012 tax return free For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File 2012 tax return free Table 1-2. File 2012 tax return free 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. File 2012 tax return free If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. File 2012 tax return free (See Table 1-3 for other situations when you must file. File 2012 tax return free ) In this table, earned income includes salaries, wages, tips, and professional fees. File 2012 tax return free It also includes taxable scholarship and fellowship grants. File 2012 tax return free (See Scholarships and fellowships in chapter 12. File 2012 tax return free ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. File 2012 tax return free It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. File 2012 tax return free Gross income is the total of your earned and unearned income. File 2012 tax return free   Single dependents—Were you either age 65 or older or blind? □ No. File 2012 tax return free You must file a return if any of the following apply. File 2012 tax return free     • Your unearned income was more than $1,000. File 2012 tax return free     • Your earned income was more than $6,100. File 2012 tax return free     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. File 2012 tax return free □ Yes. File 2012 tax return free You must file a return if any of the following apply. File 2012 tax return free     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). File 2012 tax return free     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). File 2012 tax return free     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). File 2012 tax return free Married dependents—Were you either age 65 or older or blind? □ No. File 2012 tax return free You must file a return if any of the following apply. File 2012 tax return free     • Your unearned income was more than $1,000. File 2012 tax return free     • Your earned income was more than $6,100. File 2012 tax return free     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File 2012 tax return free     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. File 2012 tax return free □ Yes. File 2012 tax return free You must file a return if any of the following apply. File 2012 tax return free     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). File 2012 tax return free     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). File 2012 tax return free     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File 2012 tax return free     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). File 2012 tax return free Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. File 2012 tax return free The rules used to determine your alien status are discussed in Publication 519, U. File 2012 tax return free S. File 2012 tax return free Tax Guide for Aliens. File 2012 tax return free Resident alien. File 2012 tax return free   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. File 2012 tax return free S. File 2012 tax return free citizens. File 2012 tax return free Use the forms discussed in this publication. File 2012 tax return free Nonresident alien. File 2012 tax return free   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. File 2012 tax return free S. File 2012 tax return free citizens and resident aliens. File 2012 tax return free See Publication 519 to find out if U. File 2012 tax return free S. File 2012 tax return free income tax laws apply to you and which forms you should file. File 2012 tax return free Dual-status taxpayer. File 2012 tax return free   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. File 2012 tax return free Different rules apply for each part of the year. File 2012 tax return free For information on dual-status taxpayers, see Publication 519. File 2012 tax return free Table 1-3. File 2012 tax return free Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. File 2012 tax return free 1. File 2012 tax return free   You owe any special taxes, including any of the following. File 2012 tax return free   a. File 2012 tax return free Alternative minimum tax. File 2012 tax return free   b. File 2012 tax return free Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. File 2012 tax return free But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. File 2012 tax return free   c. File 2012 tax return free Household employment taxes. File 2012 tax return free But if you are filing a return only because you owe this tax, you can file Schedule H by itself. File 2012 tax return free   d. File 2012 tax return free Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. File 2012 tax return free   e. File 2012 tax return free Recapture of first-time homebuyer credit. File 2012 tax return free   f. File 2012 tax return free Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. File 2012 tax return free   g. File 2012 tax return free Recapture taxes. File 2012 tax return free 2. File 2012 tax return free   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. File 2012 tax return free 3. File 2012 tax return free   You had net earnings from self-employment of at least $400. File 2012 tax return free 4. File 2012 tax return free   You had wages of $108. File 2012 tax return free 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. File 2012 tax return free Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. File 2012 tax return free You had federal income tax withheld or made estimated tax payments. File 2012 tax return free You qualify for the earned income credit. File 2012 tax return free See chapter 36 for more information. File 2012 tax return free You qualify for the additional child tax credit. File 2012 tax return free See chapter 34 for more information. File 2012 tax return free You qualify for the health coverage tax credit. File 2012 tax return free See chapter 37 for more information. File 2012 tax return free You qualify for the American opportunity credit. File 2012 tax return free See chapter 35 for more information. File 2012 tax return free You qualify for the credit for federal tax on fuels. File 2012 tax return free See chapter 37 for more information. File 2012 tax return free Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. File 2012 tax return free (But also see Does My Return Have To Be on Paper , later. File 2012 tax return free ) See the discussion under Form 1040 for when you must use that form. File 2012 tax return free Form 1040EZ Form 1040EZ is the simplest form to use. File 2012 tax return free You can use Form 1040EZ if all of the following apply. File 2012 tax return free    Your filing status is single or married filing jointly. File 2012 tax return free If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. File 2012 tax return free You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. File 2012 tax return free If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File 2012 tax return free You do not claim any dependents. File 2012 tax return free Your taxable income is less than $100,000. File 2012 tax return free Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. File 2012 tax return free You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. File 2012 tax return free You do not claim any credits other than the earned income credit. File 2012 tax return free You do not owe any household employment taxes on wages you paid to a household employee. File 2012 tax return free If you earned tips, they are included in boxes 5 and 7 of your Form W-2. File 2012 tax return free You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. File 2012 tax return free   You must meet all of these requirements to use Form 1040EZ. File 2012 tax return free If you do not, you must use Form 1040A or Form 1040. File 2012 tax return free Figuring tax. File 2012 tax return free   On Form 1040EZ, you can use only the tax table to figure your income tax. File 2012 tax return free You cannot use Form 1040EZ to report any other tax. File 2012 tax return free Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. File 2012 tax return free You can use Form 1040A if all of the following apply. File 2012 tax return free    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. File 2012 tax return free If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. File 2012 tax return free You must use Form 1040. File 2012 tax return free Your taxable income is less than $100,000. File 2012 tax return free Your adjustments to income are for only the following items. File 2012 tax return free Educator expenses. File 2012 tax return free IRA deduction. File 2012 tax return free Student loan interest deduction. File 2012 tax return free Tuition and fees. File 2012 tax return free You do not itemize your deductions. File 2012 tax return free You claim only the following tax credits. File 2012 tax return free The credit for child and dependent care expenses. File 2012 tax return free (See chapter 32. File 2012 tax return free ) The credit for the elderly or the disabled. File 2012 tax return free (See chapter 33. File 2012 tax return free ) The education credits. File 2012 tax return free (See chapter 35. File 2012 tax return free ) The retirement savings contribution credit. File 2012 tax return free (See chapter 37. File 2012 tax return free ) The child tax credit. File 2012 tax return free (See chapter 34. File 2012 tax return free ) The earned income credit. File 2012 tax return free (See chapter 36. File 2012 tax return free ) The additional child tax credit. File 2012 tax return free (See chapter 34. File 2012 tax return free ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. File 2012 tax return free (See Publication 525, Taxable and Nontaxable Income. File 2012 tax return free )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. File 2012 tax return free   You must meet all these requirements to use Form 1040A. File 2012 tax return free If you do not, you must use Form 1040. File 2012 tax return free Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. File 2012 tax return free You can use Form 1040 to report all types of income, deductions, and credits. File 2012 tax return free You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. File 2012 tax return free You must use Form 1040 if any of the following apply. File 2012 tax return free    Your taxable income is $100,000 or more. File 2012 tax return free You itemize your deductions on Schedule A. File 2012 tax return free You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. File 2012 tax return free You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. File 2012 tax return free Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). File 2012 tax return free You received $20 or more in tips in any 1 month and did not report all of them to your employer. File 2012 tax return free (See chapter 6. File 2012 tax return free ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. File 2012 tax return free You claim any credits other than the credits listed earlier under Form 1040A. File 2012 tax return free You owe the excise tax on insider stock compensation from an expatriated corporation. File 2012 tax return free Your Form W-2 shows an amount in box 12 with a code Z. File 2012 tax return free You had a qualified health savings account funding distribution from your IRA. File 2012 tax return free You are an employee and your employer did not withhold social security and Medicare tax. File 2012 tax return free You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. File 2012 tax return free You are a debtor in a bankruptcy case filed after October 16, 2005. File 2012 tax return free You must repay the first-time homebuyer credit. File 2012 tax return free You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. File 2012 tax return free Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). File 2012 tax return free If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. File 2012 tax return free See your tax return instructions for details. File 2012 tax return free If you do not qualify for Free File, then you should check out IRS. File 2012 tax return free gov for low-cost e-file options or Free File Fillable Forms. File 2012 tax return free IRS e-file Table 1-4 lists the benefits of IRS e-file. File 2012 tax return free IRS e-file uses automation to replace most of the manual steps needed to process paper returns. File 2012 tax return free As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. File 2012 tax return free However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. File 2012 tax return free Using e-file does not affect your chances of an IRS examination of your return. File 2012 tax return free Free File Fillable Forms. File 2012 tax return free   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. File 2012 tax return free These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. File 2012 tax return free gov, and Apply only to a federal tax return. File 2012 tax return free Electronic return signatures. File 2012 tax return free   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). File 2012 tax return free If you are filing online, you must use a Self-Select PIN. File 2012 tax return free If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. File 2012 tax return free Self-Select PIN. File 2012 tax return free   The Self-Select PIN method allows you to create your own PIN. File 2012 tax return free If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. File 2012 tax return free   A PIN is any combination of five digits you choose except five zeros. File 2012 tax return free If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. File 2012 tax return free   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. File 2012 tax return free Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. File 2012 tax return free AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. File 2012 tax return free If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. File 2012 tax return free Visit us at IRS. File 2012 tax return free gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. File 2012 tax return free (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. File 2012 tax return free The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. File 2012 tax return free ) You will also be prompted to enter your date of birth. File 2012 tax return free Table 1-4. File 2012 tax return free Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. File 2012 tax return free • Free File is available in English and Spanish. File 2012 tax return free • Free File is available online 24 hours a day, 7 days a week. File 2012 tax return free • Get your refund faster by e-filing using Direct Deposit. File 2012 tax return free • Sign electronically with a secure self-selected PIN and file a completely paperless return. File 2012 tax return free • Receive an acknowledgement that your return was received and accepted. File 2012 tax return free • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. File 2012 tax return free You can also file a return early and pay the amount you owe by the due date of your return. File 2012 tax return free • Save time by preparing and e-filing federal and state returns together. File 2012 tax return free • IRS computers quickly and automatically check for errors or other missing information. File 2012 tax return free • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. File 2012 tax return free You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. File 2012 tax return free If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. File 2012 tax return free This can be found at IRS. File 2012 tax return free gov. File 2012 tax return free Click on Request an Electronic Filing PIN. File 2012 tax return free Or you can call 1-866-704-7388. File 2012 tax return free Practitioner PIN. File 2012 tax return free   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. File 2012 tax return free The practitioner can provide you with details. File 2012 tax return free Form 8453. File 2012 tax return free   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. File 2012 tax return free For details, see Form 8453. File 2012 tax return free For more details, visit www. File 2012 tax return free irs. File 2012 tax return free gov/efile and click on “ Individuals. File 2012 tax return free ” Identity Protection PIN. File 2012 tax return free   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. File 2012 tax return free If the IRS has not given you this type of number, leave these spaces blank. File 2012 tax return free For more information, see the Instructions for Form 1040A or Form 1040. File 2012 tax return free Power of attorney. File 2012 tax return free   If an agent is signing your return for you, a power of attorney (POA) must be filed. File 2012 tax return free Attach the POA to Form 8453 and file it using that form's instructions. File 2012 tax return free See Signatures , later, for more information on POAs. File 2012 tax return free State returns. File 2012 tax return free   In most states, you can file an electronic state return simultaneously with your federal return. File 2012 tax return free For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. File 2012 tax return free irs. File 2012 tax return free gov/efile. File 2012 tax return free Refunds. File 2012 tax return free   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. File 2012 tax return free With e-file, your refund will be issued faster than if you filed on paper. File 2012 tax return free   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. File 2012 tax return free See Offset against debts under Refunds, later. File 2012 tax return free Refund inquiries. File 2012 tax return free   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. File 2012 tax return free See Refund Information , later. File 2012 tax return free Amount you owe. File 2012 tax return free   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. File 2012 tax return free See How To Pay , later, for information on how to pay the amount you owe. File 2012 tax return free Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. File 2012 tax return free A computer with Internet access and tax preparation software are all you need. File 2012 tax return free Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. File 2012 tax return free IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. File 2012 tax return free For information, visit www. File 2012 tax return free irs. File 2012 tax return free gov/efile. File 2012 tax return free Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. File 2012 tax return free Others offer it for a fee. File 2012 tax return free Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. File 2012 tax return free Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. File 2012 tax return free The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. File 2012 tax return free Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. File 2012 tax return free To find a site near you, call 1-800-906-9887. File 2012 tax return free Or to find the nearest AARP TaxAide site, visit AARP's website at www. File 2012 tax return free aarp. File 2012 tax return free org/taxaide or call 1-888-227-7669. File 2012 tax return free For more information on these programs, go to IRS. File 2012 tax return free gov and enter keyword “VITA” in the search box. File 2012 tax return free Using a Tax Professional Many tax professionals electronically file tax returns for their clients. File 2012 tax return free You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. File 2012 tax return free Note. File 2012 tax return free Tax professionals may charge a fee for IRS e-file. File 2012 tax return free Fees can vary depending on the professional and the specific services rendered. File 2012 tax return free When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. File 2012 tax return free For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. File 2012 tax return free Table 1-5. File 2012 tax return free When To File Your 2013 Return For U. File 2012 tax return free S. File 2012 tax return free citizens and residents who file returns on a calendar year. File 2012 tax return free   For Most Taxpayers For Certain Taxpayers Outside the U. File 2012 tax return free S. File 2012 tax return free No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. File 2012 tax return free When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. File 2012 tax return free —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File 2012 tax return free Filing paper returns on time. File 2012 tax return free   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. File 2012 tax return free If you send your return by registered mail, the date of the registration is the postmark date. File 2012 tax return free The registration is evidence that the return was delivered. File 2012 tax return free If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. File 2012 tax return free The postmarked certified mail receipt is evidence that the return was delivered. File 2012 tax return free Private delivery services. File 2012 tax return free   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. File 2012 tax return free The private delivery service can tell you how to get written proof of this date. File 2012 tax return free   For the IRS mailing address to use if you are using a private delivery service, go to IRS. File 2012 tax return free gov and enter “private delivery service” in the search box. File 2012 tax return free   The following are designated private delivery services. File 2012 tax return free DHL Express (DHL): Same Day Service. File 2012 tax return free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File 2012 tax return free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File 2012 tax return free M. File 2012 tax return free , UPS Worldwide Express Plus, and UPS Worldwide Express. File 2012 tax return free Filing electronic returns on time. File 2012 tax return free   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. File 2012 tax return free An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. File 2012 tax return free   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. File 2012 tax return free The date and time in your time zone controls whether your electronically filed return is timely. File 2012 tax return free Filing late. File 2012 tax return free   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. File 2012 tax return free For more information, see Penalties , later. File 2012 tax return free Also see Interest under Amount You Owe. File 2012 tax return free   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. File 2012 tax return free Nonresident alien. File 2012 tax return free    If you are a nonresident alien and earn wages subject to U. File 2012 tax return free S. File 2012 tax return free income tax withholding, your 2013 U. File 2012 tax return free S. File 2012 tax return free income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. File 2012 tax return free   If you do not earn wages subject to U. File 2012 tax return free S. File 2012 tax return free income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. File 2012 tax return free See Publication 519 for more filing information. File 2012 tax return free Filing for a decedent. File 2012 tax return free   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. File 2012 tax return free See Publication 559. File 2012 tax return free Extensions of Time To File You may be able to get an extension of time to file your return. File 2012 tax return free There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. File 2012 tax return free Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. File 2012 tax return free Example. File 2012 tax return free If your return is due on April 15, 2014, you will have until October 15, 2014, to file. File 2012 tax return free If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. File 2012 tax return free You may also be charged penalties, discussed later. File 2012 tax return free How to get the automatic extension. File 2012 tax return free   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. File 2012 tax return free E-file options. File 2012 tax return free   There are two ways you can use e-file to get an extension of time to file. File 2012 tax return free Complete Form 4868, Application for Automatic Extension of Time To File U. File 2012 tax return free S. File 2012 tax return free Individual Income Tax Return, to use as a worksheet. File 2012 tax return free If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. File 2012 tax return free If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. File 2012 tax return free E-file using your personal computer or a tax professional. File 2012 tax return free    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. File 2012 tax return free You will need to provide certain information from your tax return for 2012. File 2012 tax return free If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. File 2012 tax return free E-file and pay by credit or debit card or by direct transfer from your bank account. File 2012 tax return free   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. File 2012 tax return free You can do this by phone or over the Internet. File 2012 tax return free You do not file Form 4868. File 2012 tax return free See Pay online , under How To Pay, later in this chapter. File 2012 tax return free Filing a paper Form 4868. File 2012 tax return free   You can get an extension of time to file by filing a paper Form 4868. File 2012 tax return free Mail it to the address shown in the form instructions. File 2012 tax return free   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. File 2012 tax return free ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. File 2012 tax return free When to file. File 2012 tax return free   You must request the automatic extension by the due date for your return. File 2012 tax return free You can file your return any time before the 6-month extension period ends. File 2012 tax return free When you file your return. File 2012 tax return free   Enter any payment you made related to the extension of time to file on Form 1040, line 68. File 2012 tax return free If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. File 2012 tax return free Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. File 2012 tax return free Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. File 2012 tax return free S. File 2012 tax return free citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. File 2012 tax return free However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. File 2012 tax return free If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. File 2012 tax return free See Individuals Serving in Combat Zone , later, for special rules that apply to you. File 2012 tax return free Married taxpayers. File 2012 tax return free   If you file a joint return, only one spouse has to qualify for this automatic extension. File 2012 tax return free If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. File 2012 tax return free How to get the extension. File 2012 tax return free   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. File 2012 tax return free (See the situations listed under (2), earlier. File 2012 tax return free ) Extensions beyond 2 months. File 2012 tax return free   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. File 2012 tax return free File Form 4868 and check the box on line 8. File 2012 tax return free No further extension. File 2012 tax return free   An extension of more than 6 months will generally not be granted. File 2012 tax return free However, if you are outside the United States and meet certain tests, you may be granted a longer extension. File 2012 tax return free For more information, see When To File and Pay in Publication 54. File 2012 tax return free Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. File 2012 tax return free This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. File 2012 tax return free Combat zone. File 2012 tax return free   For purposes of the automatic extension, the term “combat zone” includes the following areas. File 2012 tax return free The Arabian peninsula area, effective January 17, 1991. File 2012 tax return free The Kosovo area, effective March 24, 1999. File 2012 tax return free Afghanistan area, effective September 19, 2001. File 2012 tax return free   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. File 2012 tax return free The publication also has information about other tax benefits available to military personnel serving in a combat zone. File 2012 tax return free Extension period. File 2012 tax return free   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. File 2012 tax return free   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. File 2012 tax return free For example, you have 3½ months (January 1 – April 15) to file your tax return. File 2012 tax return free Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. File 2012 tax return free See Extension of Deadlines in Publication 3 for more information. File 2012 tax return free   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. File 2012 tax return free How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. File 2012 tax return free It also explains how to complete certain sections of the form. File 2012 tax return free You may find Table 1-6 helpful when you prepare your paper return. File 2012 tax return free Table 1-6. File 2012 tax return free Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. File 2012 tax return free 2 — Get the forms, schedules, and publications you need. File 2012 tax return free 3 — Fill in your return. File 2012 tax return free 4 — Check your return to make sure it is correct. File 2012 tax return free 5 — Sign and date your return. File 2012 tax return free 6 — Attach all required forms and schedules. File 2012 tax return free Electronic returns. File 2012 tax return free   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. File 2012 tax return free Substitute tax forms. File 2012 tax return free   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. File 2012 tax return free Form W-2. File 2012 tax return free   If you were an employee, you should receive Form W-2 from your employer. File 2012 tax return free You will need the information from this form to prepare your return. File 2012 tax return free See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. File 2012 tax return free   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. File 2012 tax return free If it is mailed, you should allow adequate time to receive it before contacting your employer. File 2012 tax return free If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. File 2012 tax return free When you request IRS help, be prepared to provide the following information. File 2012 tax return free Your name, address (including ZIP code), and phone number. File 2012 tax return free Your SSN. File 2012 tax return free Your dates of employment. File 2012 tax return free Your employer's name, address (including ZIP code), and phone number. File 2012 tax return free Form 1099. File 2012 tax return free   If you received certain types of income, you may receive a Form 1099. File 2012 tax return free For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). File 2012 tax return free If it is mailed, you should allow adequate time to receive it before contacting the payer. File 2012 tax return free If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. File 2012 tax return free When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. File 2012 tax return free A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. File 2012 tax return free You must account for your income and expenses in a way that clearly shows your taxable income. File 2012 tax return free The way you do this is called an accounting method. File 2012 tax return free This section explains which accounting periods and methods you can use. File 2012 tax return free Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. File 2012 tax return free If you do not use a calendar year, your accounting period is a fiscal year. File 2012 tax return free A regular fiscal year is a 12-month period that ends on the last day of any month except December. File 2012 tax return free A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. File 2012 tax return free You choose your accounting period (tax year) when you file your first income tax return. File 2012 tax return free It cannot be longer than 12 months. File 2012 tax return free More information. File 2012 tax return free   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. File 2012 tax return free Accounting Methods Your accounting method is the way you account for your income and expenses. File 2012 tax return free Most taxpayers use either the cash method or an accrual method. File 2012 tax return free You choose a method when you file your first income tax return. File 2012 tax return free If you want to change your accounting method after that, you generally must get IRS approval. File 2012 tax return free Cash method. File 2012 tax return free   If you use this method, report all items of income in the year in which you actually or constructively receive them. File 2012 tax return free Generally, you deduct all expenses in the year you actually pay them. File 2012 tax return free This is the method most individual taxpayers use. File 2012 tax return free Constructive receipt. File 2012 tax return free   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. File 2012 tax return free You do not need to have physical possession of it. File 2012 tax return free For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). File 2012 tax return free Garnisheed wages. File 2012 tax return free   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. File 2012 tax return free You must include these wages in income for the year you would have received them. File 2012 tax return free Debts paid for you. File 2012 tax return free   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. File 2012 tax return free See Canceled Debts in chapter 12 for more information. File 2012 tax return free Payment to third party. File 2012 tax return free   If a third party is paid income from property you own, you have constructively received the income. File 2012 tax return free It is the same as if you had actually received the income and paid it to the third party. File 2012 tax return free Payment to an agent. File 2012 tax return free   Income an agent receives for you is income you constructively received in the year the agent receives it. File 2012 tax return free If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. File 2012 tax return free Check received or available. File 2012 tax return free   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. File 2012 tax return free A check that was “made available to you” includes a check you have already received, but not cashed or deposited. File 2012 tax return free It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. File 2012 tax return free It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. File 2012 tax return free No constructive receipt. File 2012 tax return free   There may be facts to show that you did not constructively receive income. File 2012 tax return free Example. File 2012 tax return free Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. File 2012 tax return free Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. File 2012 tax return free Accrual method. File 2012 tax return free   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. File 2012 tax return free You generally deduct your expenses when you incur them, rather than when you pay them. File 2012 tax return free Income paid in advance. File 2012 tax return free   An advance payment of income is generally included in gross income in the year you receive it. File 2012 tax return free Your method of accounting does not matter as long as the income is available to you. File 2012 tax return free An advance payment may include rent or interest you receive in advance and pay for services you will perform later. File 2012 tax return free   A limited deferral until the next tax year may be allowed for certain advance payments. File 2012 tax return free See Publication 538 for specific information. File 2012 tax return free Additional information. File 2012 tax return free   For more information on accounting methods, including how to change your accounting method, see Publication 538. File 2012 tax return free Social Security Number (SSN) You must enter your SSN on your return. File 2012 tax return free If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. File 2012 tax return free If you are filing a joint return, include the SSNs in the same order as the names. File 2012 tax return free Use this same order in submitting other forms and documents to the IRS. File 2012 tax return free Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. File 2012 tax return free If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. File 2012 tax return free If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. File 2012 tax return free If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. File 2012 tax return free Name change. File 2012 tax return free   If you changed your name because of marriage, divorce, etc. File 2012 tax return free , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. File 2012 tax return free This prevents delays in processing your return and issuing refunds. File 2012 tax return free It also safeguards your future social security benefits. File 2012 tax return free Dependent's SSN. File 2012 tax return free   You must provide the SSN of each dependent you claim, regardless of the dependent's age. File 2012 tax return free This requirement applies to all dependents (not just your children) claimed on your tax return. File 2012 tax return free Exception. File 2012 tax return free    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. File 2012 tax return free The document must show that the child was born alive. File 2012 tax return free No SSN. File 2012 tax return free   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. File 2012 tax return free It usually takes about 2 weeks to get an SSN. File 2012 tax return free If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. File 2012 tax return free   If you are a U. File 2012 tax return free S. File 2012 tax return free citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. File 2012 tax return free If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. File 2012 tax return free   Form SS-5 is available at any SSA office, on the Internet at www. File 2012 tax return free socialsecurity. File 2012 tax return free gov, or by calling 1-800-772-1213. File 2012 tax return free If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. File 2012 tax return free   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . File 2012 tax return free   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. File 2012 tax return free Adoption taxpayer identification number (ATIN). File 2012 tax return free   If you are in the process of adopting a child who is a U. File 2012 tax return free S. File 2012 tax return free citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. File 2012 tax return free    File Form W-7A, Application for Taxpayer Identification Number for Pending U. File 2012 tax return free S. File 2012 tax return free Adoptions, with the IRS to get an ATIN if all of the following are true. File 2012 tax return free You have a child living with you who was placed in your home for legal adoption. File 2012 tax return free You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. File 2012 tax return free You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. File 2012 tax return free You are eligible to claim the child as a dependent on your tax return. File 2012 tax return free After the adoption is final, you must apply for an SSN for the child. File 2012 tax return free You cannot continue using the ATIN. File 2012 tax return free   See Form W-7A for more information. File 2012 tax return free Nonresident alien spouse. File 2012 tax return free   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. File 2012 tax return free If your spouse is not eligible for an SSN, see the following discussion on ITINs. File 2012 tax return free Individual taxpayer identification number (ITIN). File 2012 tax return free   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. File 2012 tax return free This also applies to an alien spouse or dependent. File 2012 tax return free To apply for an ITIN, file Form W-7 with the IRS. File 2012 tax return free It usually takes about 6 to 10 weeks to get an ITIN. File 2012 tax return free Enter the ITIN on your tax return wherever an SSN is requested. File 2012 tax return free    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. File 2012 tax return free See the Form W-7 instructions for how and where to file. File 2012 tax return free You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. File 2012 tax return free ITIN for tax use only. File 2012 tax return free   An ITIN is for tax use only. File 2012 tax return free It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. File 2012 tax return free S. File 2012 tax return free law. File 2012 tax return free Penalty for not providing social security number. File 2012 tax return free   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. File 2012 tax return free See the discussion on Penalties , later, for more information. File 2012 tax return free SSN on correspondence. File 2012 tax return free   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. File 2012 tax return free Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. File 2012 tax return free Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. File 2012 tax return free If you want $3 to go to this fund, check the box. File 2012 tax return free If you are filing a joint return, your spouse can also have $3 go to the fund. File 2012 tax return free If you check a box, your tax or refund will not change. File 2012 tax return free Computations The following information may be useful in making the return easier to complete. File 2012 tax return free Rounding off dollars. File 2012 tax return free   You can round off cents to whole dollars on your return and schedules. File 2012 tax return free If you do round to whole dollars, you must round all amounts. File 2012 tax return free To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. File 2012 tax return free For example, $1. File 2012 tax return free 39 becomes $1 and $2. File 2012 tax return free 50 becomes $3. File 2012 tax return free   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. File 2012 tax return free Example. File 2012 tax return free You receive two Forms W-2: one showing wages of $5,000. File 2012 tax return free 55 and one showing wages of $18,500. File 2012 tax return free 73. File 2012 tax return free On Form 1040, line 7, you would enter $23,501 ($5,000. File 2012 tax return free 55 + $18,500. File 2012 tax return free 73 = $23,501. File 2012 tax return free 28), not $23,502 ($5,001 + $18,501). File 2012 tax return free Equal amounts. File 2012 tax return free   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. File 2012 tax return free Example. File 2012 tax return free Line 1 is $500. File 2012 tax return free Line 3 is $500. File 2012 tax return free Line 5 asks you to enter the smaller of line 1 or 3. File 2012 tax return free Enter $500 on line 5. File 2012 tax return free Negative amounts. File 2012 tax return free   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. File 2012 tax return free To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. File 2012 tax return free Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. File 2012 tax return free You may be able to file a paperless return using IRS e-file. File 2012 tax return free There's nothing to attach or mail, not even your Forms W-2. File 2012 tax return free See Does My Return Have To Be on Paper, earlier. File 2012 tax return free Form W-2. File 2012 tax return free   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. File 2012 tax return free You should have a Form W-2 from each employer. File 2012 tax return free If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. File 2012 tax return free Attach it to the front page of your paper return, not to any attachments. File 2012 tax return free For more information, see Form W-2 in chapter 4. File 2012 tax return free   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File 2012 tax return free , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. File 2012 tax return free Form 1040EZ. File 2012 tax return free   There are no additional schedules to file with Form 1040EZ. File 2012 tax return free Form 1040A. File 2012 tax return free   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. File 2012 tax return free Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. File 2012 tax return free Do not attach items unless required to do so. File 2012 tax return free Form 1040. File 2012 tax return free   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. File 2012 tax return free Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. File 2012 tax return free Do not attach items unless required to do so. File 2012 tax return free Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. File 2012 tax return free If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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The File 2012 Tax Return Free

File 2012 tax return free 10. File 2012 tax return free   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. File 2012 tax return free Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. File 2012 tax return free Use Schedule SE to figure net earnings from self-employment. File 2012 tax return free Sole proprietor or independent contractor. File 2012 tax return free   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. File 2012 tax return free SE tax rate. File 2012 tax return free    For 2013, the SE tax rate on net earnings is 15. File 2012 tax return free 3% (12. File 2012 tax return free 4% social security tax plus 2. File 2012 tax return free 9% Medicare tax). File 2012 tax return free Maximum earnings subject to self-employment tax. File 2012 tax return free    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File 2012 tax return free 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File 2012 tax return free   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File 2012 tax return free 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File 2012 tax return free   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. File 2012 tax return free 4% social security part of the SE tax on any of your net earnings. File 2012 tax return free However, you must pay the 2. File 2012 tax return free 9% Medicare part of the SE tax on all your net earnings. File 2012 tax return free Special Rules and Exceptions Aliens. File 2012 tax return free   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. File 2012 tax return free S. File 2012 tax return free citizens. File 2012 tax return free Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. File 2012 tax return free S. File 2012 tax return free social security system. File 2012 tax return free However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. File 2012 tax return free S. File 2012 tax return free residents for self-employment tax purposes. File 2012 tax return free For more information on aliens, see Publication 519, U. File 2012 tax return free S. File 2012 tax return free Tax Guide for Aliens. File 2012 tax return free Child employed by parent. File 2012 tax return free   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. File 2012 tax return free Church employee. File 2012 tax return free    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. File 2012 tax return free 28 or more in wages from the church or organization. File 2012 tax return free For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File 2012 tax return free Fishing crew member. File 2012 tax return free   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. File 2012 tax return free You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. File 2012 tax return free The pay is not more than $100 per trip. File 2012 tax return free The pay is received only if there is a minimum catch. File 2012 tax return free The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. File 2012 tax return free You get a share of the catch or a share of the proceeds from the sale of the catch. File 2012 tax return free Your share depends on the amount of the catch. File 2012 tax return free The boat's operating crew normally numbers fewer than 10 individuals. File 2012 tax return free (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. File 2012 tax return free ) Notary public. File 2012 tax return free   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). File 2012 tax return free State or local government employee. File 2012 tax return free   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. File 2012 tax return free Foreign government or international organization employee. File 2012 tax return free   You are subject to SE tax if both the following conditions are true. File 2012 tax return free You are a U. File 2012 tax return free S. File 2012 tax return free citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. File 2012 tax return free Your employer is not required to withhold social security and Medicare taxes from your wages. File 2012 tax return free U. File 2012 tax return free S. File 2012 tax return free citizen or resident alien residing abroad. File 2012 tax return free    If you are a self-employed U. File 2012 tax return free S. File 2012 tax return free citizen or resident alien living outside the United States, in most cases you must pay SE tax. File 2012 tax return free Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. File 2012 tax return free Exception. File 2012 tax return free    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. File 2012 tax return free Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. File 2012 tax return free The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. File 2012 tax return free   For more information, see the Instructions for Schedule SE (Form 1040). File 2012 tax return free More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. File 2012 tax return free A loss from one business reduces your profit from another business. File 2012 tax return free Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. File 2012 tax return free Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. File 2012 tax return free It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. File 2012 tax return free Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. File 2012 tax return free If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. File 2012 tax return free Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. File 2012 tax return free The regular method. File 2012 tax return free The nonfarm optional method. File 2012 tax return free The farm optional method. File 2012 tax return free You must use the regular method unless you are eligible to use one or both of the optional methods. File 2012 tax return free Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. File 2012 tax return free You want to receive credit for social security benefit coverage. File 2012 tax return free You incurred child or dependent care expenses for which you could claim a credit. File 2012 tax return free (An optional method may increase your earned income, which could increase your credit. File 2012 tax return free ) You are entitled to the earned income credit. File 2012 tax return free (An optional method may increase your earned income, which could increase your credit. File 2012 tax return free ) You are entitled to the additional child tax credit. File 2012 tax return free (An optional method may increase your earned income, which could increase your credit. File 2012 tax return free ) Effects of using an optional method. File 2012 tax return free   Using an optional method could increase your SE tax. File 2012 tax return free Paying more SE tax could result in your getting higher benefits when you retire. File 2012 tax return free   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. File 2012 tax return free   The optional methods may be used only to figure your SE tax. File 2012 tax return free To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. File 2012 tax return free Regular Method Multiply your total earnings subject to SE tax by 92. File 2012 tax return free 35% (. File 2012 tax return free 9235) to get your net earnings under the regular method. File 2012 tax return free See Short Schedule SE, line 4, or Long Schedule SE, line 4a. File 2012 tax return free Net earnings figured using the regular method are also called actual net earnings. File 2012 tax return free Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. File 2012 tax return free You may use this method if you meet all the following tests. File 2012 tax return free You are self-employed on a regular basis. File 2012 tax return free This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. File 2012 tax return free The net earnings can be from either farm or nonfarm earnings or both. File 2012 tax return free You have used this method less than 5 years. File 2012 tax return free (There is a 5-year lifetime limit. File 2012 tax return free ) The years do not have to be one after another. File 2012 tax return free Your net nonfarm profits were: Less than $5,024, and Less than 72. File 2012 tax return free 189% of your gross nonfarm income. File 2012 tax return free Net nonfarm profits. File 2012 tax return free   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). File 2012 tax return free   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. File 2012 tax return free Gross nonfarm income. File 2012 tax return free   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). File 2012 tax return free Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. File 2012 tax return free Table 10-1. File 2012 tax return free Figuring Nonfarm Net Earnings IF your gross nonfarm income is. File 2012 tax return free . File 2012 tax return free . File 2012 tax return free THEN your net earnings are equal to. File 2012 tax return free . File 2012 tax return free . File 2012 tax return free $6,960 or less Two-thirds of your gross nonfarm income. File 2012 tax return free More than $6,960 $4,640 Actual net earnings. File 2012 tax return free   Your actual net earnings are 92. File 2012 tax return free 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. File 2012 tax return free 35% (. File 2012 tax return free 9235) to get actual net earnings). File 2012 tax return free Actual net earnings are equivalent to net earnings figured using the regular method. File 2012 tax return free Optional net earnings less than actual net earnings. File 2012 tax return free   You cannot use this method to report an amount less than your actual net earnings from self-employment. File 2012 tax return free Gross nonfarm income of $6,960 or less. File 2012 tax return free   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. File 2012 tax return free Example 1. File 2012 tax return free Net nonfarm profit less than $5,024 and less than 72. File 2012 tax return free 189% of gross nonfarm income. File 2012 tax return free Ann Green runs a craft business. File 2012 tax return free Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. File 2012 tax return free She meets the test for being self-employed on a regular basis. File 2012 tax return free She has used the nonfarm optional method less than 5 years. File 2012 tax return free Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . File 2012 tax return free 9235). File 2012 tax return free Because her net profit is less than $5,024 and less than 72. File 2012 tax return free 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). File 2012 tax return free Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. File 2012 tax return free Example 2. File 2012 tax return free Net nonfarm profit less than $5,024 but not less than 72. File 2012 tax return free 189% of gross nonfarm income. File 2012 tax return free Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. File 2012 tax return free She must use the regular method to figure her net earnings. File 2012 tax return free She cannot use the nonfarm optional method because her net profit is not less than 72. File 2012 tax return free 189% of her gross income. File 2012 tax return free Example 3. File 2012 tax return free Net loss from a nonfarm business. File 2012 tax return free Assume that in Example 1 Ann has a net loss of $700. File 2012 tax return free She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. File 2012 tax return free Example 4. File 2012 tax return free Nonfarm net earnings less than $400. File 2012 tax return free Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. File 2012 tax return free In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. File 2012 tax return free Gross nonfarm income of more than $6,960. File 2012 tax return free   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. File 2012 tax return free Example 1. File 2012 tax return free Net nonfarm profit less than $5,024 and less than 72. File 2012 tax return free 189% of gross nonfarm income. File 2012 tax return free John White runs an appliance repair shop. File 2012 tax return free His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. File 2012 tax return free He meets the test for being self-employed on a regular basis. File 2012 tax return free He has used the nonfarm optional method less than 5 years. File 2012 tax return free His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . File 2012 tax return free 9235). File 2012 tax return free Because his net profit is less than $5,024 and less than 72. File 2012 tax return free 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. File 2012 tax return free Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. File 2012 tax return free Example 2. File 2012 tax return free Net nonfarm profit not less than $5,024. File 2012 tax return free Assume that in Example 1 John's net profit is $5,400. File 2012 tax return free He must use the regular method. File 2012 tax return free He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. File 2012 tax return free Example 3. File 2012 tax return free Net loss from a nonfarm business. File 2012 tax return free Assume that in Example 1 John has a net loss of $700. File 2012 tax return free He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. File 2012 tax return free Farm Optional Method Use the farm optional method only for earnings from a farming business. File 2012 tax return free See Publication 225 for information about this method. File 2012 tax return free Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. File 2012 tax return free To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. File 2012 tax return free Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. File 2012 tax return free Add the net earnings figured under each method to arrive at your total net earnings from self-employment. File 2012 tax return free You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. File 2012 tax return free If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. File 2012 tax return free Example. File 2012 tax return free You are a self-employed farmer. File 2012 tax return free You also operate a retail grocery store. File 2012 tax return free Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. File 2012 tax return free Table 10-2. File 2012 tax return free Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. File 2012 tax return free Method 1. File 2012 tax return free Using the regular method for both farm and nonfarm income. File 2012 tax return free Method 2. File 2012 tax return free Using the optional method for farm income and the regular method for nonfarm income. File 2012 tax return free Method 3. File 2012 tax return free Using the regular method for farm income and the optional method for nonfarm income. File 2012 tax return free Method 4. File 2012 tax return free Using the optional method for both farm and nonfarm income. File 2012 tax return free Note. File 2012 tax return free Actual net earnings is the same as net earnings figured using the regular method. File 2012 tax return free Table 10-3. File 2012 tax return free Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. File 2012 tax return free Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. File 2012 tax return free Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. File 2012 tax return free Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. File 2012 tax return free Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. File 2012 tax return free Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. File 2012 tax return free However, certain taxpayers must use Section B—Long Schedule SE. File 2012 tax return free If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. File 2012 tax return free Joint return. File 2012 tax return free   Even if you file a joint return, you cannot file a joint Schedule SE. File 2012 tax return free This is true whether one spouse or both spouses have earnings subject to SE tax. File 2012 tax return free If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. File 2012 tax return free However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. File 2012 tax return free Attach both schedules to the joint return. File 2012 tax return free More than one business. File 2012 tax return free   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. File 2012 tax return free A loss from one business will reduce your profit from another business. File 2012 tax return free File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. File 2012 tax return free Example. File 2012 tax return free You are the sole proprietor of two separate businesses. File 2012 tax return free You operate a restaurant that made a net profit of $25,000. File 2012 tax return free You also have a cabinetmaking business that had a net loss of $500. File 2012 tax return free You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. File 2012 tax return free You file Schedule SE showing total earnings subject to SE tax of $24,500. File 2012 tax return free Prev  Up  Next   Home   More Online Publications