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File My State Taxes Online Free

File my state taxes online free 1. File my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online free See Publication 501 for more information. File my state taxes online free Additional Medicare Tax. File my state taxes online free  Beginning in 2013, a 0. File my state taxes online 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 my state taxes online free For more information, see the Instructions for Form 1040, line 60, and Form 8959. File my state taxes online free Net Investment Income Tax. File my state taxes online free  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File my state taxes online free NIIT is a 3. File my state taxes online free 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. File my state taxes online free For more information, see the Instructions for Form 1040, line 60, and Form 8960. File my state taxes online free Refundable credit for prior year minimum tax. File my state taxes online free  The refundable portion of the credit for prior year minimum tax is no longer available. File my state taxes online free Who must file. File my state taxes online free  Generally, the amount of income you can receive before you must file a return has been increased. File my state taxes online free See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. File my state taxes online free Reminders File online. File my state taxes online free  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. File my state taxes online free Create your own personal identification number (PIN) and file a completely paperless tax return. File my state taxes online free For more information, see Does My Return Have To Be on Paper , later. File my state taxes online free Change of address. File my state taxes online free  If you change your address, you should notify the IRS. File my state taxes online free You can use Form 8822 to notify the IRS of the change. File my state taxes online free See Change of Address , later, under What Happens After I File. File my state taxes online free Enter your social security number. File my state taxes online free  You must enter your social security number (SSN) in the spaces provided on your tax return. File my state taxes online free If you file a joint return, enter the SSNs in the same order as the names. File my state taxes online free Direct deposit of refund. File my state taxes online 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 my state taxes online free See Direct Deposit under Refunds, later. File my state taxes online free If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. File my state taxes online free Pay online or by phone. File my state taxes online free  If you owe additional tax, you may be able to pay online or by phone. File my state taxes online free See How To Pay , later. File my state taxes online free Installment agreement. File my state taxes online free  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. File my state taxes online free See Installment Agreement , later, under Amount You Owe. File my state taxes online free You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. File my state taxes online free Automatic 6-month extension. File my state taxes online 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 my state taxes online free S. File my state taxes online free Individual Income Tax Return. File my state taxes online free See Automatic Extension , later. File my state taxes online free Service in combat zone. File my state taxes online 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 my state taxes online free See Individuals Serving in Combat Zone , later, under When Do I Have To File. File my state taxes online free Adoption taxpayer identification number. File my state taxes online 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 my state taxes online free For more information, see Social Security Number (SSN) , later. File my state taxes online free Taxpayer identification number for aliens. File my state taxes online 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 my state taxes online free For more information, see Social Security Number (SSN) , later. File my state taxes online free Frivolous tax submissions. File my state taxes online free  The IRS has published a list of positions that are identified as frivolous. File my state taxes online free The penalty for filing a frivolous tax return is $5,000. File my state taxes online free Also, the $5,000 penalty will apply to other specified frivolous submissions. File my state taxes online free For more information, see Civil Penalties , later. File my state taxes online free Introduction This chapter discusses the following topics. File my state taxes online free Whether you have to file a return. File my state taxes online free Which form to use. File my state taxes online free How to file electronically. File my state taxes online free When, how, and where to file your return. File my state taxes online free What happens if you pay too little or too much tax. File my state taxes online free What records you should keep and how long you should keep them. File my state taxes online free How you can change a return you have already filed. File my state taxes online 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 my state taxes online free Individuals in general. File my state taxes online free (There are special rules for surviving spouses, executors, administrators, legal representatives, U. File my state taxes online free S. File my state taxes online free citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. File my state taxes online free S. File my state taxes online free possessions. File my state taxes online free ) Dependents. File my state taxes online free Certain children under age 19 or full-time students. File my state taxes online free Self-employed persons. File my state taxes online free Aliens. File my state taxes online free The filing requirements for each category are explained in this chapter. File my state taxes online free The filing requirements apply even if you do not owe tax. File my state taxes online free Even if you do not have to file a return, it may be to your advantage to do so. File my state taxes online free See Who Should File, later. File my state taxes online 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 my state taxes online 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 my state taxes online free Individuals—In General If you are a U. File my state taxes online free S. File my state taxes online free citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. File my state taxes online free To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. File my state taxes online free Even if no table shows that you must file, you may need to file to get money back. File my state taxes online free (See Who Should File , later. File my state taxes online free ) Gross income. File my state taxes online free   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. File my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online free   Common types of income are discussed in Part Two of this publication. File my state taxes online free Community income. File my state taxes online 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 my state taxes online free This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. File my state taxes online free See Publication 555, Community Property, for more information. File my state taxes online free Nevada, Washington, and California domestic partners. File my state taxes online 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 my state taxes online free See Publication 555. File my state taxes online free Self-employed individuals. File my state taxes online 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 my state taxes online free See Self-Employed Persons , later, for more information about your filing requirements. File my state taxes online free    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. File my state taxes online free Filing status. File my state taxes online free   Your filing status depends on whether you are single or married and on your family situation. File my state taxes online free Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. File my state taxes online free See chapter 2 for an explanation of each filing status. File my state taxes online free Age. File my state taxes online 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 my state taxes online free See Table 1-1. File my state taxes online free You are considered 65 on the day before your 65th birthday. File my state taxes online free For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. File my state taxes online free Table 1-1. File my state taxes online free 2013 Filing Requirements for Most Taxpayers IF your filing status is. File my state taxes online free . File my state taxes online free . File my state taxes online free AND at the end of 2013 you  were. File my state taxes online free . File my state taxes online free . File my state taxes online free * THEN file a return if  your gross income  was at least. File my state taxes online free . File my state taxes online free . File my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online free Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. File my state taxes online free Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. File my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online free You are the surviving spouse, executor, administrator, or legal representative. File my state taxes online free The decedent met the filing requirements at the date of death. File my state taxes online free For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. File my state taxes online free U. File my state taxes online free S. File my state taxes online 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 my state taxes online free For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. File my state taxes online free S. File my state taxes online free Citizens and Resident Aliens Abroad. File my state taxes online free It is available online and at most U. File my state taxes online free S. File my state taxes online free embassies and consulates. File my state taxes online free See How To Get Tax Help in the back of this publication. File my state taxes online free Residents of Puerto Rico If you are a U. File my state taxes online free S. File my state taxes online free citizen and also a bona fide resident of Puerto Rico, you generally must file a U. File my state taxes online free S. File my state taxes online free income tax return for any year in which you meet the income requirements. File my state taxes online free This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. File my state taxes online free If you are a bona fide resident of Puerto Rico for the entire year, your U. File my state taxes online free S. File my state taxes online free gross income does not include income from sources within Puerto Rico. File my state taxes online free It does, however, include any income you received for your services as an employee of the United States or a U. File my state taxes online free S. File my state taxes online free agency. File my state taxes online free If you receive income from Puerto Rican sources that is not subject to U. File my state taxes online free S. File my state taxes online free tax, you must reduce your standard deduction. File my state taxes online free As a result, the amount of income you must have before you are required to file a U. File my state taxes online free S. File my state taxes online free income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. File my state taxes online free For more information, see Publication 570, Tax Guide for Individuals With Income From U. File my state taxes online free S. File my state taxes online free Possessions. File my state taxes online free Individuals With Income From U. File my state taxes online free S. File my state taxes online free Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. File my state taxes online free S. File my state taxes online free Virgin Islands, special rules may apply when determining whether you must file a U. File my state taxes online free S. File my state taxes online free federal income tax return. File my state taxes online free In addition, you may have to file a return with the individual island government. File my state taxes online free See Publication 570 for more information. File my state taxes online 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 my state taxes online free You also must file if your situation is described in Table 1-3. File my state taxes online free Responsibility of parent. File my state taxes online free   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. File my state taxes online 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 my state taxes online 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 my state taxes online free ” Child's earnings. File my state taxes online 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 my state taxes online 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 my state taxes online free But if the child does not pay the tax due on this income, the parent is liable for the tax. File my state taxes online 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 my state taxes online free If this election is made, the child does not have to file a return. File my state taxes online free See Parent's Election To Report Child's Interest and Dividends in chapter 31. File my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online free 28 or more. File my state taxes online free (See Table 1-3. File my state taxes online free ) Use Schedule SE (Form 1040) to figure your self-employment tax. File my state taxes online free Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. File my state taxes online free For more information about this tax, see Publication 334, Tax Guide for Small Business. File my state taxes online free Employees of foreign governments or international organizations. File my state taxes online free   If you are a U. File my state taxes online free S. File my state taxes online 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 my state taxes online free Ministers. File my state taxes online 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 my state taxes online free This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. File my state taxes online free For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File my state taxes online free Table 1-2. File my state taxes online free 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. File my state taxes online 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 my state taxes online free (See Table 1-3 for other situations when you must file. File my state taxes online free ) In this table, earned income includes salaries, wages, tips, and professional fees. File my state taxes online free It also includes taxable scholarship and fellowship grants. File my state taxes online free (See Scholarships and fellowships in chapter 12. File my state taxes online free ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. File my state taxes online free It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. File my state taxes online free Gross income is the total of your earned and unearned income. File my state taxes online free   Single dependents—Were you either age 65 or older or blind? □ No. File my state taxes online free You must file a return if any of the following apply. File my state taxes online free     • Your unearned income was more than $1,000. File my state taxes online free     • Your earned income was more than $6,100. File my state taxes online free     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. File my state taxes online free □ Yes. File my state taxes online free You must file a return if any of the following apply. File my state taxes online free     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). File my state taxes online free     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). File my state taxes online 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 my state taxes online free Married dependents—Were you either age 65 or older or blind? □ No. File my state taxes online free You must file a return if any of the following apply. File my state taxes online free     • Your unearned income was more than $1,000. File my state taxes online free     • Your earned income was more than $6,100. File my state taxes online free     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File my state taxes online free     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. File my state taxes online free □ Yes. File my state taxes online free You must file a return if any of the following apply. File my state taxes online free     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). File my state taxes online free     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). File my state taxes online free     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File my state taxes online 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 my state taxes online free Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. File my state taxes online free The rules used to determine your alien status are discussed in Publication 519, U. File my state taxes online free S. File my state taxes online free Tax Guide for Aliens. File my state taxes online free Resident alien. File my state taxes online 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 my state taxes online free S. File my state taxes online free citizens. File my state taxes online free Use the forms discussed in this publication. File my state taxes online free Nonresident alien. File my state taxes online 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 my state taxes online free S. File my state taxes online free citizens and resident aliens. File my state taxes online free See Publication 519 to find out if U. File my state taxes online free S. File my state taxes online free income tax laws apply to you and which forms you should file. File my state taxes online free Dual-status taxpayer. File my state taxes online 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 my state taxes online free Different rules apply for each part of the year. File my state taxes online free For information on dual-status taxpayers, see Publication 519. File my state taxes online free Table 1-3. File my state taxes online 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 my state taxes online free 1. File my state taxes online free   You owe any special taxes, including any of the following. File my state taxes online free   a. File my state taxes online free Alternative minimum tax. File my state taxes online free   b. File my state taxes online free Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. File my state taxes online free But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. File my state taxes online free   c. File my state taxes online free Household employment taxes. File my state taxes online free But if you are filing a return only because you owe this tax, you can file Schedule H by itself. File my state taxes online free   d. File my state taxes online 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 my state taxes online free   e. File my state taxes online free Recapture of first-time homebuyer credit. File my state taxes online free   f. File my state taxes online 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 my state taxes online free   g. File my state taxes online free Recapture taxes. File my state taxes online free 2. File my state taxes online free   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. File my state taxes online free 3. File my state taxes online free   You had net earnings from self-employment of at least $400. File my state taxes online free 4. File my state taxes online free   You had wages of $108. File my state taxes online free 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. File my state taxes online 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 my state taxes online free You had federal income tax withheld or made estimated tax payments. File my state taxes online free You qualify for the earned income credit. File my state taxes online free See chapter 36 for more information. File my state taxes online free You qualify for the additional child tax credit. File my state taxes online free See chapter 34 for more information. File my state taxes online free You qualify for the health coverage tax credit. File my state taxes online free See chapter 37 for more information. File my state taxes online free You qualify for the American opportunity credit. File my state taxes online free See chapter 35 for more information. File my state taxes online free You qualify for the credit for federal tax on fuels. File my state taxes online free See chapter 37 for more information. File my state taxes online 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 my state taxes online free (But also see Does My Return Have To Be on Paper , later. File my state taxes online free ) See the discussion under Form 1040 for when you must use that form. File my state taxes online free Form 1040EZ Form 1040EZ is the simplest form to use. File my state taxes online free You can use Form 1040EZ if all of the following apply. File my state taxes online free    Your filing status is single or married filing jointly. File my state taxes online free If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. File my state taxes online free You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. File my state taxes online free If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File my state taxes online free You do not claim any dependents. File my state taxes online free Your taxable income is less than $100,000. File my state taxes online 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 my state taxes online free You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. File my state taxes online free You do not claim any credits other than the earned income credit. File my state taxes online free You do not owe any household employment taxes on wages you paid to a household employee. File my state taxes online free If you earned tips, they are included in boxes 5 and 7 of your Form W-2. File my state taxes online free You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. File my state taxes online free   You must meet all of these requirements to use Form 1040EZ. File my state taxes online free If you do not, you must use Form 1040A or Form 1040. File my state taxes online free Figuring tax. File my state taxes online free   On Form 1040EZ, you can use only the tax table to figure your income tax. File my state taxes online free You cannot use Form 1040EZ to report any other tax. File my state taxes online free Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. File my state taxes online free You can use Form 1040A if all of the following apply. File my state taxes online 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 my state taxes online 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 my state taxes online free You must use Form 1040. File my state taxes online free Your taxable income is less than $100,000. File my state taxes online free Your adjustments to income are for only the following items. File my state taxes online free Educator expenses. File my state taxes online free IRA deduction. File my state taxes online free Student loan interest deduction. File my state taxes online free Tuition and fees. File my state taxes online free You do not itemize your deductions. File my state taxes online free You claim only the following tax credits. File my state taxes online free The credit for child and dependent care expenses. File my state taxes online free (See chapter 32. File my state taxes online free ) The credit for the elderly or the disabled. File my state taxes online free (See chapter 33. File my state taxes online free ) The education credits. File my state taxes online free (See chapter 35. File my state taxes online free ) The retirement savings contribution credit. File my state taxes online free (See chapter 37. File my state taxes online free ) The child tax credit. File my state taxes online free (See chapter 34. File my state taxes online free ) The earned income credit. File my state taxes online free (See chapter 36. File my state taxes online free ) The additional child tax credit. File my state taxes online free (See chapter 34. File my state taxes online free ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. File my state taxes online free (See Publication 525, Taxable and Nontaxable Income. File my state taxes online 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 my state taxes online free   You must meet all these requirements to use Form 1040A. File my state taxes online free If you do not, you must use Form 1040. File my state taxes online free Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. File my state taxes online free You can use Form 1040 to report all types of income, deductions, and credits. File my state taxes online 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 my state taxes online free You must use Form 1040 if any of the following apply. File my state taxes online free    Your taxable income is $100,000 or more. File my state taxes online free You itemize your deductions on Schedule A. File my state taxes online 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 my state taxes online free You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. File my state taxes online 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 my state taxes online free You received $20 or more in tips in any 1 month and did not report all of them to your employer. File my state taxes online free (See chapter 6. File my state taxes online free ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. File my state taxes online free You claim any credits other than the credits listed earlier under Form 1040A. File my state taxes online free You owe the excise tax on insider stock compensation from an expatriated corporation. File my state taxes online free Your Form W-2 shows an amount in box 12 with a code Z. File my state taxes online free You had a qualified health savings account funding distribution from your IRA. File my state taxes online free You are an employee and your employer did not withhold social security and Medicare tax. File my state taxes online 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 my state taxes online free You are a debtor in a bankruptcy case filed after October 16, 2005. File my state taxes online free You must repay the first-time homebuyer credit. File my state taxes online free You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. File my state taxes online 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 my state taxes online free If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. File my state taxes online free See your tax return instructions for details. File my state taxes online free If you do not qualify for Free File, then you should check out IRS. File my state taxes online free gov for low-cost e-file options or Free File Fillable Forms. File my state taxes online free IRS e-file Table 1-4 lists the benefits of IRS e-file. File my state taxes online free IRS e-file uses automation to replace most of the manual steps needed to process paper returns. File my state taxes online free As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. File my state taxes online free However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. File my state taxes online free Using e-file does not affect your chances of an IRS examination of your return. File my state taxes online free Free File Fillable Forms. File my state taxes online free   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. File my state taxes online 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 my state taxes online free gov, and Apply only to a federal tax return. File my state taxes online free Electronic return signatures. File my state taxes online free   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). File my state taxes online free If you are filing online, you must use a Self-Select PIN. File my state taxes online free If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. File my state taxes online free Self-Select PIN. File my state taxes online free   The Self-Select PIN method allows you to create your own PIN. File my state taxes online 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 my state taxes online free   A PIN is any combination of five digits you choose except five zeros. File my state taxes online free If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. File my state taxes online 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 my state taxes online free Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. File my state taxes online free AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. File my state taxes online 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 my state taxes online free Visit us at IRS. File my state taxes online 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 my state taxes online 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 my state taxes online free The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. File my state taxes online free ) You will also be prompted to enter your date of birth. File my state taxes online free Table 1-4. File my state taxes online free Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. File my state taxes online free • Free File is available in English and Spanish. File my state taxes online free • Free File is available online 24 hours a day, 7 days a week. File my state taxes online free • Get your refund faster by e-filing using Direct Deposit. File my state taxes online free • Sign electronically with a secure self-selected PIN and file a completely paperless return. File my state taxes online free • Receive an acknowledgement that your return was received and accepted. File my state taxes online 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 my state taxes online free You can also file a return early and pay the amount you owe by the due date of your return. File my state taxes online free • Save time by preparing and e-filing federal and state returns together. File my state taxes online free • IRS computers quickly and automatically check for errors or other missing information. File my state taxes online 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 my state taxes online 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 my state taxes online free If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. File my state taxes online free This can be found at IRS. File my state taxes online free gov. File my state taxes online free Click on Request an Electronic Filing PIN. File my state taxes online free Or you can call 1-866-704-7388. File my state taxes online free Practitioner PIN. File my state taxes online free   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. File my state taxes online free The practitioner can provide you with details. File my state taxes online free Form 8453. File my state taxes online 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 my state taxes online free For details, see Form 8453. File my state taxes online free For more details, visit www. File my state taxes online free irs. File my state taxes online free gov/efile and click on “ Individuals. File my state taxes online free ” Identity Protection PIN. File my state taxes online 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 my state taxes online free If the IRS has not given you this type of number, leave these spaces blank. File my state taxes online free For more information, see the Instructions for Form 1040A or Form 1040. File my state taxes online free Power of attorney. File my state taxes online free   If an agent is signing your return for you, a power of attorney (POA) must be filed. File my state taxes online free Attach the POA to Form 8453 and file it using that form's instructions. File my state taxes online free See Signatures , later, for more information on POAs. File my state taxes online free State returns. File my state taxes online free   In most states, you can file an electronic state return simultaneously with your federal return. File my state taxes online free For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. File my state taxes online free irs. File my state taxes online free gov/efile. File my state taxes online free Refunds. File my state taxes online 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 my state taxes online free With e-file, your refund will be issued faster than if you filed on paper. File my state taxes online 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 my state taxes online free See Offset against debts under Refunds, later. File my state taxes online free Refund inquiries. File my state taxes online free   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. File my state taxes online free See Refund Information , later. File my state taxes online free Amount you owe. File my state taxes online free   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. File my state taxes online free See How To Pay , later, for information on how to pay the amount you owe. File my state taxes online free Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. File my state taxes online free A computer with Internet access and tax preparation software are all you need. File my state taxes online free Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. File my state taxes online free IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. File my state taxes online free For information, visit www. File my state taxes online free irs. File my state taxes online free gov/efile. File my state taxes online free Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. File my state taxes online free Others offer it for a fee. File my state taxes online free Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. File my state taxes online free Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. File my state taxes online 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 my state taxes online 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 my state taxes online free To find a site near you, call 1-800-906-9887. File my state taxes online free Or to find the nearest AARP TaxAide site, visit AARP's website at www. File my state taxes online free aarp. File my state taxes online free org/taxaide or call 1-888-227-7669. File my state taxes online free For more information on these programs, go to IRS. File my state taxes online free gov and enter keyword “VITA” in the search box. File my state taxes online free Using a Tax Professional Many tax professionals electronically file tax returns for their clients. File my state taxes online 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 my state taxes online free Note. File my state taxes online free Tax professionals may charge a fee for IRS e-file. File my state taxes online free Fees can vary depending on the professional and the specific services rendered. File my state taxes online 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 my state taxes online 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 my state taxes online free Table 1-5. File my state taxes online free When To File Your 2013 Return For U. File my state taxes online free S. File my state taxes online free citizens and residents who file returns on a calendar year. File my state taxes online free   For Most Taxpayers For Certain Taxpayers Outside the U. File my state taxes online free S. File my state taxes online 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 my state taxes online free When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. File my state taxes online free —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File my state taxes online free Filing paper returns on time. File my state taxes online 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 my state taxes online free If you send your return by registered mail, the date of the registration is the postmark date. File my state taxes online free The registration is evidence that the return was delivered. File my state taxes online 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 my state taxes online free The postmarked certified mail receipt is evidence that the return was delivered. File my state taxes online free Private delivery services. File my state taxes online 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 my state taxes online free The private delivery service can tell you how to get written proof of this date. File my state taxes online free   For the IRS mailing address to use if you are using a private delivery service, go to IRS. File my state taxes online free gov and enter “private delivery service” in the search box. File my state taxes online free   The following are designated private delivery services. File my state taxes online free DHL Express (DHL): Same Day Service. File my state taxes online free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File my state taxes online free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File my state taxes online free M. File my state taxes online free , UPS Worldwide Express Plus, and UPS Worldwide Express. File my state taxes online free Filing electronic returns on time. File my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online free The date and time in your time zone controls whether your electronically filed return is timely. File my state taxes online free Filing late. File my state taxes online 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 my state taxes online free For more information, see Penalties , later. File my state taxes online free Also see Interest under Amount You Owe. File my state taxes online 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 my state taxes online free Nonresident alien. File my state taxes online free    If you are a nonresident alien and earn wages subject to U. File my state taxes online free S. File my state taxes online free income tax withholding, your 2013 U. File my state taxes online free S. File my state taxes online 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 my state taxes online free   If you do not earn wages subject to U. File my state taxes online free S. File my state taxes online 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 my state taxes online free See Publication 519 for more filing information. File my state taxes online free Filing for a decedent. File my state taxes online 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 my state taxes online free See Publication 559. File my state taxes online free Extensions of Time To File You may be able to get an extension of time to file your return. File my state taxes online 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 my state taxes online 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 my state taxes online free Example. File my state taxes online free If your return is due on April 15, 2014, you will have until October 15, 2014, to file. File my state taxes online free If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. File my state taxes online free You may also be charged penalties, discussed later. File my state taxes online free How to get the automatic extension. File my state taxes online free   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. File my state taxes online free E-file options. File my state taxes online free   There are two ways you can use e-file to get an extension of time to file. File my state taxes online free Complete Form 4868, Application for Automatic Extension of Time To File U. File my state taxes online free S. File my state taxes online free Individual Income Tax Return, to use as a worksheet. File my state taxes online 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 my state taxes online free If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. File my state taxes online free E-file using your personal computer or a tax professional. File my state taxes online free    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. File my state taxes online free You will need to provide certain information from your tax return for 2012. File my state taxes online 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 my state taxes online free E-file and pay by credit or debit card or by direct transfer from your bank account. File my state taxes online 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 my state taxes online free You can do this by phone or over the Internet. File my state taxes online free You do not file Form 4868. File my state taxes online free See Pay online , under How To Pay, later in this chapter. File my state taxes online free Filing a paper Form 4868. File my state taxes online free   You can get an extension of time to file by filing a paper Form 4868. File my state taxes online free Mail it to the address shown in the form instructions. File my state taxes online free   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. File my state taxes online free ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. File my state taxes online free When to file. File my state taxes online free   You must request the automatic extension by the due date for your return. File my state taxes online free You can file your return any time before the 6-month extension period ends. File my state taxes online free When you file your return. File my state taxes online free   Enter any payment you made related to the extension of time to file on Form 1040, line 68. File my state taxes online 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 my state taxes online free Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. File my state taxes online 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 my state taxes online free S. File my state taxes online 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 my state taxes online 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 my state taxes online 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 my state taxes online free See Individuals Serving in Combat Zone , later, for special rules that apply to you. File my state taxes online free Married taxpayers. File my state taxes online free   If you file a joint return, only one spouse has to qualify for this automatic extension. File my state taxes online free If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. File my state taxes online free How to get the extension. File my state taxes online free   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. File my state taxes online free (See the situations listed under (2), earlier. File my state taxes online free ) Extensions beyond 2 months. File my state taxes online 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 my state taxes online free File Form 4868 and check the box on line 8. File my state taxes online free No further extension. File my state taxes online free   An extension of more than 6 months will generally not be granted. File my state taxes online free However, if you are outside the United States and meet certain tests, you may be granted a longer extension. File my state taxes online free For more information, see When To File and Pay in Publication 54. File my state taxes online 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 my state taxes online 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 my state taxes online free Combat zone. File my state taxes online free   For purposes of the automatic extension, the term “combat zone” includes the following areas. File my state taxes online free The Arabian peninsula area, effective January 17, 1991. File my state taxes online free The Kosovo area, effective March 24, 1999. File my state taxes online free Afghanistan area, effective September 19, 2001. File my state taxes online free   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. File my state taxes online free The publication also has information about other tax benefits available to military personnel serving in a combat zone. File my state taxes online free Extension period. File my state taxes online 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 my state taxes online 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 my state taxes online free For example, you have 3½ months (January 1 – April 15) to file your tax return. File my state taxes online 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 my state taxes online free See Extension of Deadlines in Publication 3 for more information. File my state taxes online 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 my state taxes online 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 my state taxes online free It also explains how to complete certain sections of the form. File my state taxes online free You may find Table 1-6 helpful when you prepare your paper return. File my state taxes online free Table 1-6. File my state taxes online free Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. File my state taxes online free 2 — Get the forms, schedules, and publications you need. File my state taxes online free 3 — Fill in your return. File my state taxes online free 4 — Check your return to make sure it is correct. File my state taxes online free 5 — Sign and date your return. File my state taxes online free 6 — Attach all required forms and schedules. File my state taxes online free Electronic returns. File my state taxes online free   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. File my state taxes online free Substitute tax forms. File my state taxes online 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 my state taxes online free Form W-2. File my state taxes online free   If you were an employee, you should receive Form W-2 from your employer. File my state taxes online free You will need the information from this form to prepare your return. File my state taxes online free See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. File my state taxes online free   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. File my state taxes online free If it is mailed, you should allow adequate time to receive it before contacting your employer. File my state taxes online 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 my state taxes online free When you request IRS help, be prepared to provide the following information. File my state taxes online free Your name, address (including ZIP code), and phone number. File my state taxes online free Your SSN. File my state taxes online free Your dates of employment. File my state taxes online free Your employer's name, address (including ZIP code), and phone number. File my state taxes online free Form 1099. File my state taxes online free   If you received certain types of income, you may receive a Form 1099. File my state taxes online 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 my state taxes online free If it is mailed, you should allow adequate time to receive it before contacting the payer. File my state taxes online 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 my state taxes online free When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. File my state taxes online free A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. File my state taxes online free You must account for your income and expenses in a way that clearly shows your taxable income. File my state taxes online free The way you do this is called an accounting method. File my state taxes online free This section explains which accounting periods and methods you can use. File my state taxes online free Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. File my state taxes online free If you do not use a calendar year, your accounting period is a fiscal year. File my state taxes online free A regular fiscal year is a 12-month period that ends on the last day of any month except December. File my state taxes online free A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. File my state taxes online free You choose your accounting period (tax year) when you file your first income tax return. File my state taxes online free It cannot be longer than 12 months. File my state taxes online free More information. File my state taxes online free   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. File my state taxes online free Accounting Methods Your accounting method is the way you account for your income and expenses. File my state taxes online free Most taxpayers use either the cash method or an accrual method. File my state taxes online free You choose a method when you file your first income tax return. File my state taxes online free If you want to change your accounting method after that, you generally must get IRS approval. File my state taxes online free Cash method. File my state taxes online free   If you use this method, report all items of income in the year in which you actually or constructively receive them. File my state taxes online free Generally, you deduct all expenses in the year you actually pay them. File my state taxes online free This is the method most individual taxpayers use. File my state taxes online free Constructive receipt. File my state taxes online 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 my state taxes online free You do not need to have physical possession of it. File my state taxes online 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 my state taxes online free Garnisheed wages. File my state taxes online 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 my state taxes online free You must include these wages in income for the year you would have received them. File my state taxes online free Debts paid for you. File my state taxes online 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 my state taxes online free See Canceled Debts in chapter 12 for more information. File my state taxes online free Payment to third party. File my state taxes online free   If a third party is paid income from property you own, you have constructively received the income. File my state taxes online free It is the same as if you had actually received the income and paid it to the third party. File my state taxes online free Payment to an agent. File my state taxes online free   Income an agent receives for you is income you constructively received in the year the agent receives it. File my state taxes online 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 my state taxes online free Check received or available. File my state taxes online 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 my state taxes online free A check that was “made available to you” includes a check you have already received, but not cashed or deposited. File my state taxes online 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 my state taxes online 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 my state taxes online free No constructive receipt. File my state taxes online free   There may be facts to show that you did not constructively receive income. File my state taxes online free Example. File my state taxes online 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 my state taxes online free Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. File my state taxes online free Accrual method. File my state taxes online free   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. File my state taxes online free You generally deduct your expenses when you incur them, rather than when you pay them. File my state taxes online free Income paid in advance. File my state taxes online free   An advance payment of income is generally included in gross income in the year you receive it. File my state taxes online free Your method of accounting does not matter as long as the income is available to you. File my state taxes online free An advance payment may include rent or interest you receive in advance and pay for services you will perform later. File my state taxes online free   A limited deferral until the next tax year may be allowed for certain advance payments. File my state taxes online free See Publication 538 for specific information. File my state taxes online free Additional information. File my state taxes online free   For more information on accounting methods, including how to change your accounting method, see Publication 538. File my state taxes online free Social Security Number (SSN) You must enter your SSN on your return. File my state taxes online free If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. File my state taxes online free If you are filing a joint return, include the SSNs in the same order as the names. File my state taxes online free Use this same order in submitting other forms and documents to the IRS. File my state taxes online free Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. File my state taxes online 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 my state taxes online 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 my state taxes online free If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. File my state taxes online free Name change. File my state taxes online free   If you changed your name because of marriage, divorce, etc. File my state taxes online free , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. File my state taxes online free This prevents delays in processing your return and issuing refunds. File my state taxes online free It also safeguards your future social security benefits. File my state taxes online free Dependent's SSN. File my state taxes online free   You must provide the SSN of each dependent you claim, regardless of the dependent's age. File my state taxes online free This requirement applies to all dependents (not just your children) claimed on your tax return. File my state taxes online free Exception. File my state taxes online 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 my state taxes online free The document must show that the child was born alive. File my state taxes online free No SSN. File my state taxes online 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 my state taxes online free It usually takes about 2 weeks to get an SSN. File my state taxes online free If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. File my state taxes online free   If you are a U. File my state taxes online free S. File my state taxes online free citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. File my state taxes online 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 my state taxes online free   Form SS-5 is available at any SSA office, on the Internet at www. File my state taxes online free socialsecurity. File my state taxes online free gov, or by calling 1-800-772-1213. File my state taxes online free If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. File my state taxes online 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 my state taxes online 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 my state taxes online free Adoption taxpayer identification number (ATIN). File my state taxes online free   If you are in the process of adopting a child who is a U. File my state taxes online free S. File my state taxes online 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 my state taxes online free    File Form W-7A, Application for Taxpayer Identification Number for Pending U. File my state taxes online free S. File my state taxes online free Adoptions, with the IRS to get an ATIN if all of the following are true. File my state taxes online free You have a child living with you who was placed in your home for legal adoption. File my state taxes online 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 my state taxes online free You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. File my state taxes online free You are eligible to claim the child as a dependent on your tax return. File my state taxes online free After the adoption is final, you must apply for an SSN for the child. File my state taxes online free You cannot continue using the ATIN. File my state taxes online free   See Form W-7A for more information. File my state taxes online free Nonresident alien spouse. File my state taxes online 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 my state taxes online free If your spouse is not eligible for an SSN, see the following discussion on ITINs. File my state taxes online free Individual taxpayer identification number (ITIN). File my state taxes online 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 my state taxes online free This also applies to an alien spouse or dependent. File my state taxes online free To apply for an ITIN, file Form W-7 with the IRS. File my state taxes online free It usually takes about 6 to 10 weeks to get an ITIN. File my state taxes online free Enter the ITIN on your tax return wherever an SSN is requested. File my state taxes online 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 my state taxes online free See the Form W-7 instructions for how and where to file. File my state taxes online 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 my state taxes online free ITIN for tax use only. File my state taxes online free   An ITIN is for tax use only. File my state taxes online 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 my state taxes online free S. File my state taxes online free law. File my state taxes online free Penalty for not providing social security number. File my state taxes online 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 my state taxes online free See the discussion on Penalties , later, for more information. File my state taxes online free SSN on correspondence. File my state taxes online 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 my state taxes online free Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. File my state taxes online free Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. File my state taxes online free If you want $3 to go to this fund, check the box. File my state taxes online free If you are filing a joint return, your spouse can also have $3 go to the fund. File my state taxes online free If you check a box, your tax or refund will not change. File my state taxes online free Computations The following information may be useful in making the return easier to complete. File my state taxes online free Rounding off dollars. File my state taxes online free   You can round off cents to whole dollars on your return and schedules. File my state taxes online free If you do round to whole dollars, you must round all amounts. File my state taxes online free To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. File my state taxes online free For example, $1. File my state taxes online free 39 becomes $1 and $2. File my state taxes online free 50 becomes $3. File my state taxes online 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 my state taxes online free Example. File my state taxes online free You receive two Forms W-2: one showing wages of $5,000. File my state taxes online free 55 and one showing wages of $18,500. File my state taxes online free 73. File my state taxes online free On Form 1040, line 7, you would enter $23,501 ($5,000. File my state taxes online free 55 + $18,500. File my state taxes online free 73 = $23,501. File my state taxes online free 28), not $23,502 ($5,001 + $18,501). File my state taxes online free Equal amounts. File my state taxes online free   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. File my state taxes online free Example. File my state taxes online free Line 1 is $500. File my state taxes online free Line 3 is $500. File my state taxes online free Line 5 asks you to enter the smaller of line 1 or 3. File my state taxes online free Enter $500 on line 5. File my state taxes online free Negative amounts. File my state taxes online 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 my state taxes online free To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. File my state taxes online 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 my state taxes online free You may be able to file a paperless return using IRS e-file. File my state taxes online free There's nothing to attach or mail, not even your Forms W-2. File my state taxes online free See Does My Return Have To Be on Paper, earlier. File my state taxes online free Form W-2. File my state taxes online 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 my state taxes online free You should have a Form W-2 from each employer. File my state taxes online 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 my state taxes online free Attach it to the front page of your paper return, not to any attachments. File my state taxes online free For more information, see Form W-2 in chapter 4. File my state taxes online free   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File my state taxes online 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 my state taxes online free Form 1040EZ. File my state taxes online free   There are no additional schedules to file with Form 1040EZ. File my state taxes online free Form 1040A. File my state taxes online 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 my state taxes online 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 my state taxes online free Do not attach items unless required to do so. File my state taxes online free Form 1040. File my state taxes online 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 my state taxes online 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 my state taxes online free Do not attach items unless required to do so. File my state taxes online 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 my state taxes online 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 My State Taxes Online Free

File my state taxes online free 1. File my state taxes online free   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. File my state taxes online free Employee. File my state taxes online free Other payee. File my state taxes online free Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. File my state taxes online free Earning credits in 2013 and 2014. File my state taxes online free Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. File my state taxes online free Penalties. File my state taxes online free Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. File my state taxes online free It also discusses taxpayer identification numbers. File my state taxes online free Table 1-1 lists the benefits of filing electronically. File my state taxes online free Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. File my state taxes online free Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. File my state taxes online free You may want to get Publication 509, Tax Calendars. File my state taxes online free It has tax calendars that tell you when to file returns and make tax payments. File my state taxes online free Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. File my state taxes online free S. File my state taxes online free Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. File my state taxes online free Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. File my state taxes online free Social security number (SSN). File my state taxes online free   Generally, use your SSN as your taxpayer identification number. File my state taxes online free You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. File my state taxes online free   To apply for an SSN, use Form SS-5, Application for a Social Security Card. File my state taxes online free This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. File my state taxes online free It is also available from the SSA website at www. File my state taxes online free socialsecurity. File my state taxes online free gov. File my state taxes online free Individual taxpayer identification number (ITIN). File my state taxes online free   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. File my state taxes online free In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. File my state taxes online free  Internal Revenue Service ITIN Operation P. File my state taxes online free O. File my state taxes online free Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. File my state taxes online free If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. File my state taxes online free The application is also available in Spanish. File my state taxes online free The form is available at IRS. File my state taxes online free gov or you can call 1-800-829-3676 to order the form. File my state taxes online free    An ITIN is for tax use only. File my state taxes online free It does not entitle the holder to social security benefits or change the holder's employment or immigration status. File my state taxes online free Employer identification number (EIN). File my state taxes online free   You must also have an EIN to use as a taxpayer identification number if you do either of the following. File my state taxes online free Pay wages to one or more employees. File my state taxes online free File pension or excise tax returns. File my state taxes online free   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. File my state taxes online free   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. File my state taxes online free irs. File my state taxes online free gov/businesses/small. File my state taxes online free The EIN is issued immediately once the application information is validated. File my state taxes online free By telephone at 1-800-829-4933. File my state taxes online free By mailing or faxing Form SS-4, Application for Employer Identification Number. File my state taxes online free New EIN. File my state taxes online free   You may need to get a new EIN if either the form or the ownership of your business changes. File my state taxes online free For more information, see Publication 1635, Understanding Your EIN. File my state taxes online free When you need identification numbers of other persons. File my state taxes online free   In operating your business, you will probably make certain payments you must report on information returns. File my state taxes online free These payments are discussed under Information Returns, later in this chapter. File my state taxes online free You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. File my state taxes online free You must include the payee's identification number and your identification number on the returns and statements. File my state taxes online free Employee. File my state taxes online free   If you have employees, you must get an SSN from each of them. File my state taxes online free Record the name and SSN of each employee exactly as they are shown on the employee's social security card. File my state taxes online free If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. File my state taxes online free This may occur if the employee's name was changed due to marriage or divorce. File my state taxes online free   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. File my state taxes online free   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. File my state taxes online free Other payee. File my state taxes online free   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. File my state taxes online free If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. File my state taxes online free   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. File my state taxes online free   A payee who does not provide you with an identification number may be subject to backup withholding. File my state taxes online free For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. File my state taxes online free Income Tax This part explains whether you have to file an income tax return and when you file it. File my state taxes online free It also explains how you pay the tax. File my state taxes online free Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. File my state taxes online free If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. File my state taxes online free How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. File my state taxes online free Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. File my state taxes online free Use Schedule C to figure your net profit or loss from your business. File my state taxes online free If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. File my state taxes online free You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. File my state taxes online free IRS e-file (Electronic Filing) Please click here for the text description of the image. File my state taxes online free E-file logo You may be able to file your tax returns electronically using an IRS e-file option. File my state taxes online free Table 1-1 lists the benefits of IRS e-file. File my state taxes online free IRS e-file uses automation to replace most of the manual steps needed to process paper returns. File my state taxes online free As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. File my state taxes online free As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. File my state taxes online free Using e-file does not affect your chances of an IRS examination of your return. File my state taxes online free You can file most commonly used business forms using IRS e-file. File my state taxes online free For more information, visit IRS. File my state taxes online free gov. File my state taxes online free Electronic signatures. File my state taxes online free   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. File my state taxes online free If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. File my state taxes online 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 my state taxes online free    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). File my state taxes online free You will also need to provide your date of birth (DOB). File my state taxes online free Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. File my state taxes online free To do this, check your annual Social Security Statement. File my state taxes online free   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. File my state taxes online free For more details on the Self-Select PIN program, visit IRS. File my state taxes online free gov. File my state taxes online free State returns. File my state taxes online free   In most states, you can file an electronic state return simultaneously with your federal return. File my state taxes online free For more information, check with your local IRS office, state tax agency, tax professional, or IRS. File my state taxes online free gov. File my state taxes online free Refunds. File my state taxes online free   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. File my state taxes online free   With e-file, your refund will be issued in half the time as when filing on paper. File my state taxes online free Most refunds are issued within 3 weeks. File my state taxes online free If you choose Direct Deposit, you can receive your refund in as few as 10 days. File my state taxes online free Offset against debts. File my state taxes online 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 tax, a student loan, or child support. File my state taxes online free You will be notified if the refund you claimed has been offset against your debts. File my state taxes online free Refund inquiries. File my state taxes online free   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. File my state taxes online free Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. File my state taxes online free To check on your refund, do one of the following. File my state taxes online free Go to IRS. File my state taxes online free gov and click on Where's My Refund. File my state taxes online free Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. File my state taxes online free Call 1-800-829-1954 during the hours shown in your form instructions. File my state taxes online free Balance due. File my state taxes online free   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. File my state taxes online free You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. File my state taxes online free Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. File my state taxes online free You have two options. File my state taxes online free You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. File my state taxes online free You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. File my state taxes online free You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. File my state taxes online free Depending on the provider and the specific services requested, a fee may be charged. File my state taxes online free To find an authorized IRS e-file provider near you, go to IRS. File my state taxes online free gov or look for an “Authorized IRS e-file Provider” sign. File my state taxes online free Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. File my state taxes online free When you use your personal computer, you can e-file your return from your home any time of the day or night. File my state taxes online free Sign your return electronically using a self-selected PIN to complete the process. File my state taxes online free There is no signature form to submit or Forms W-2 to send in. File my state taxes online free Free Internet filing options. File my state taxes online free   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. File my state taxes online free gov or www. File my state taxes online free usa. File my state taxes online free gov. File my state taxes online free The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. File my state taxes online free Security and privacy certificate programs will assure tax data is safe and secure. File my state taxes online free To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. File my state taxes online free gov. File my state taxes online free   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. File my state taxes online free You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. File my state taxes online free Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. File my state taxes online free Others offer it for a fee. File my state taxes online free Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. File my state taxes online free Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. File my state taxes online free The Volunteer Income Tax Assistance (VITA) program is designed to help low-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 my state taxes online free Some locations offer free electronic filing. File my state taxes online free Table 1-1. File my state taxes online free Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. File my state taxes online free Security • Your privacy and security are assured. File my state taxes online free Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. File my state taxes online free There is nothing to mail. File my state taxes online free Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. File my state taxes online free Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. File my state taxes online free Free Internet filing options • Use IRS. File my state taxes online free gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. File my state taxes online free Electronic payment options • Convenient, safe, and secure electronic payment options are available. File my state taxes online free E-file and pay your taxes in a single step. File my state taxes online free Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. File my state taxes online free Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. File my state taxes online free When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. File my state taxes online free If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. File my state taxes online free If you file late, you may have to pay penalties and interest. File my state taxes online free If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. File my state taxes online free S. File my state taxes online free Individual Income Tax Return, to request an automatic 6-month extension. File my state taxes online free For calendar year taxpayers, this will extend the tax filing due date until October 15. File my state taxes online free Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. File my state taxes online free How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. File my state taxes online free You must pay it as you earn or receive income during the year. File my state taxes online free An employee usually has income tax withheld from his or her pay. File my state taxes online free If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. File my state taxes online free You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. File my state taxes online free Use Form 1040-ES to figure and pay the tax. File my state taxes online free If you do not have to make estimated tax payments, you can pay any tax due when you file your return. File my state taxes online free For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. File my state taxes online free What are my payment options?   You can pay your estimated tax electronically using various options. File my state taxes online free If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. File my state taxes online free These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). File my state taxes online free Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. File my state taxes online free Paying by credit or debit card over the phone or by Internet. File my state taxes online free Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. File my state taxes online free EFTPS    To enroll in EFTPS, go to www. File my state taxes online free eftps. File my state taxes online free gov or call 1-800-555-4477. File my state taxes online free When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. File my state taxes online free Benefits of EFTPS: The chance of an error in making your payments is reduced. File my state taxes online free You receive immediate confirmation of every transaction. File my state taxes online free Penalty for underpayment of tax. File my state taxes online free   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. File my state taxes online free The IRS will figure the penalty for you and send you a bill. File my state taxes online free Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. File my state taxes online free For more information, see Publication 505. File my state taxes online free Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. File my state taxes online free It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. File my state taxes online free If you earned income as a statutory employee, you do not pay SE tax on that income. File my state taxes online free Social security coverage. File my state taxes online free   Social security benefits are available to self-employed persons just as they are to wage earners. File my state taxes online free Your payments of SE tax contribute to your coverage under the social security system. File my state taxes online free Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. File my state taxes online free By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. File my state taxes online free How to become insured under social security. File my state taxes online free   You must be insured under the social security system before you begin receiving social security benefits. File my state taxes online free You are insured if you have the required number of credits (also called quarters of coverage), discussed next. File my state taxes online free Earning credits in 2013 and 2014. File my state taxes online free   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. File my state taxes online free Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). File my state taxes online free   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. File my state taxes online free    Making false statements to get or to increase social security benefits may subject you to penalties. File my state taxes online free The Social Security Administration (SSA) time limit for posting self-employment income. File my state taxes online free   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. File my state taxes online free If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. File my state taxes online free The SSA will not change its records to increase your self-employment income. File my state taxes online free Who must pay self-employment tax. File my state taxes online free   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. File my state taxes online free Your net earnings from self-employment (excluding church employee income) were $400 or more. File my state taxes online free You had church employee income of $108. File my state taxes online free 28 or more. File my state taxes online free The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. File my state taxes online free SE tax rate. File my state taxes online free   For 2013, the SE tax rate on net earnings is 15. File my state taxes online free 3% (12. File my state taxes online free 4% social security tax plus 2. File my state taxes online free 9% Medicare tax). File my state taxes online free Maximum earnings subject to SE tax. File my state taxes online 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 my state taxes online free 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File my state taxes online free   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File my state taxes online free 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File my state taxes online free   If wages and tips you receive as an employee 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 my state taxes online free 4% social security part of the SE tax on any of your net earnings. File my state taxes online free However, you must pay the 2. File my state taxes online free 9% Medicare part of the SE tax on all your net earnings. File my state taxes online free Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. File my state taxes online free   More information. File my state taxes online free   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. File my state taxes online free Table 1-2. File my state taxes online free Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. File my state taxes online free Self-employment tax Schedule SE File with Form 1040. File my state taxes online free Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. File my state taxes online free Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. File my state taxes online free     See Publication 15. File my state taxes online free Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. File my state taxes online free   Last day of February (March 31 if filing electronically)3. File my state taxes online free Federal unemployment (FUTA) tax 940 January 313. File my state taxes online free     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. File my state taxes online free Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). File my state taxes online free     Other forms – see the General Instructions for Certain Information Returns. File my state taxes online free Excise tax See Excise Taxes See the instructions to the forms. File my state taxes online free 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. File my state taxes online free For more information, see Publication 509, Tax Calendars. File my state taxes online free 2 File a separate schedule for each business. File my state taxes online free 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. File my state taxes online free     Employment Taxes If you have employees, you will need to file forms to report employment taxes. File my state taxes online free Employment taxes include the following items. File my state taxes online free Social security and Medicare taxes. File my state taxes online free Federal income tax withholding. File my state taxes online free Federal unemployment (FUTA) tax. File my state taxes online free For more information, see Publication 15 (Circular E), Employer's Tax Guide. File my state taxes online free That publication explains your tax responsibilities as an employer. File my state taxes online free To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. File my state taxes online free That publication has information to help you determine whether an individual is an independent contractor or an employee. File my state taxes online free If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. File my state taxes online free An independent contractor is someone who is self-employed. File my state taxes online free You do not generally have to withhold or pay any taxes on payments made to an independent contractor. File my state taxes online free Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. File my state taxes online free Manufacture or sell certain products. File my state taxes online free Operate certain kinds of businesses. File my state taxes online free Use various kinds of equipment, facilities, or products. File my state taxes online free Receive payment for certain services. File my state taxes online free For more information on excise taxes, see Publication 510, Excise Taxes. File my state taxes online free Form 720. File my state taxes online free   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. File my state taxes online free Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. File my state taxes online free Communications and air transportation taxes. File my state taxes online free Fuel taxes. File my state taxes online free Tax on the first retail sale of heavy trucks, trailers, and tractors. File my state taxes online free Manufacturers taxes on the sale or use of a variety of different articles. File my state taxes online free Tax on indoor tanning services. File my state taxes online free Form 2290. File my state taxes online free   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. File my state taxes online free The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. File my state taxes online free Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. File my state taxes online free For more information, see the Instructions for Form 2290. File my state taxes online free Depositing excise taxes. File my state taxes online free   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. File my state taxes online free For details on depositing excise taxes, see the Instructions for Form 720. File my state taxes online free Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. File my state taxes online free The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. File my state taxes online free You must give a copy of each information return you are required to file to the recipient or payer. File my state taxes online free In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. File my state taxes online free For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. File my state taxes online free Form 1099-MISC. File my state taxes online free   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. File my state taxes online free These payments include the following items. File my state taxes online free Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. File my state taxes online free Rent payments of $600 or more, other than rents paid to real estate agents. File my state taxes online free Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. File my state taxes online free Royalty payments of $10 or more. File my state taxes online free Payments to certain crew members by operators of fishing boats. File my state taxes online free You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. File my state taxes online free Form W-2. File my state taxes online free   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. File my state taxes online free You can file Form W-2 online. File my state taxes online free For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. File my state taxes online free Penalties. File my state taxes online free   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. File my state taxes online free For more information, see the General Instructions for Certain Information Returns. File my state taxes online free Failure to file information returns. File my state taxes online free This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. File my state taxes online free Failure to furnish correct payee statements. File my state taxes online free This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. File my state taxes online free Waiver of penalties. File my state taxes online free   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. File my state taxes online free   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. File my state taxes online free (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. File my state taxes online free ) Form 8300. File my state taxes online free   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. File my state taxes online free Cash includes U. File my state taxes online free S. File my state taxes online free and foreign coin and currency. File my state taxes online free It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. File my state taxes online free Cash does not include a check drawn on an individual's personal account (personal check). File my state taxes online free For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). File my state taxes online free Penalties. File my state taxes online free   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. File my state taxes online free Table 1-3. File my state taxes online free Going Out of Business Checklists (Note. File my state taxes online free The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. File my state taxes online free For more information, see the instructions for the listed forms. File my state taxes online free ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. File my state taxes online free   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. File my state taxes online free   □ File Form 8594 with your Form 1040 if you sold your business. File my state taxes online free Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. File my state taxes online free Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. File my state taxes online free Note. File my state taxes online free Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. File my state taxes online free   □ File Form 940 for the calendar year in which final wages were paid. File my state taxes online free Note. File my state taxes online free Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. File my state taxes online free Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. File my state taxes online free Note. File my state taxes online free These forms are generally due by the due date of your final Form 941 or Form 944. File my state taxes online free   □ File Form W-3 to file Forms W-2. File my state taxes online free Note. File my state taxes online free These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. File my state taxes online free   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. File my state taxes online free   □ File Form 1096 to file Forms 1099-MISC. File my state taxes online free Prev  Up  Next   Home   More Online Publications