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Filing Taxes In 2014

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Filing Taxes In 2014

Filing taxes in 2014 1. Filing taxes in 2014   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. Filing taxes in 2014 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. Filing taxes in 2014   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. Filing taxes in 2014 See Publication 501 for more information. Filing taxes in 2014 Additional Medicare Tax. Filing taxes in 2014  Beginning in 2013, a 0. Filing taxes in 2014 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. Filing taxes in 2014 For more information, see the Instructions for Form 1040, line 60, and Form 8959. Filing taxes in 2014 Net Investment Income Tax. Filing taxes in 2014  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Filing taxes in 2014 NIIT is a 3. Filing taxes in 2014 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Filing taxes in 2014 For more information, see the Instructions for Form 1040, line 60, and Form 8960. Filing taxes in 2014 Refundable credit for prior year minimum tax. Filing taxes in 2014  The refundable portion of the credit for prior year minimum tax is no longer available. Filing taxes in 2014 Who must file. Filing taxes in 2014  Generally, the amount of income you can receive before you must file a return has been increased. Filing taxes in 2014 See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Filing taxes in 2014 Reminders File online. Filing taxes in 2014  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Filing taxes in 2014 Create your own personal identification number (PIN) and file a completely paperless tax return. Filing taxes in 2014 For more information, see Does My Return Have To Be on Paper , later. Filing taxes in 2014 Change of address. Filing taxes in 2014  If you change your address, you should notify the IRS. Filing taxes in 2014 You can use Form 8822 to notify the IRS of the change. Filing taxes in 2014 See Change of Address , later, under What Happens After I File. Filing taxes in 2014 Enter your social security number. Filing taxes in 2014  You must enter your social security number (SSN) in the spaces provided on your tax return. Filing taxes in 2014 If you file a joint return, enter the SSNs in the same order as the names. Filing taxes in 2014 Direct deposit of refund. Filing taxes in 2014  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. Filing taxes in 2014 See Direct Deposit under Refunds, later. Filing taxes in 2014 If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Filing taxes in 2014 Pay online or by phone. Filing taxes in 2014  If you owe additional tax, you may be able to pay online or by phone. Filing taxes in 2014 See How To Pay , later. Filing taxes in 2014 Installment agreement. Filing taxes in 2014  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Filing taxes in 2014 See Installment Agreement , later, under Amount You Owe. Filing taxes in 2014 You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Filing taxes in 2014 Automatic 6-month extension. Filing taxes in 2014  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. Filing taxes in 2014 S. Filing taxes in 2014 Individual Income Tax Return. Filing taxes in 2014 See Automatic Extension , later. Filing taxes in 2014 Service in combat zone. Filing taxes in 2014  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. Filing taxes in 2014 See Individuals Serving in Combat Zone , later, under When Do I Have To File. Filing taxes in 2014 Adoption taxpayer identification number. Filing taxes in 2014  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). Filing taxes in 2014 For more information, see Social Security Number (SSN) , later. Filing taxes in 2014 Taxpayer identification number for aliens. Filing taxes in 2014  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. Filing taxes in 2014 For more information, see Social Security Number (SSN) , later. Filing taxes in 2014 Frivolous tax submissions. Filing taxes in 2014  The IRS has published a list of positions that are identified as frivolous. Filing taxes in 2014 The penalty for filing a frivolous tax return is $5,000. Filing taxes in 2014 Also, the $5,000 penalty will apply to other specified frivolous submissions. Filing taxes in 2014 For more information, see Civil Penalties , later. Filing taxes in 2014 Introduction This chapter discusses the following topics. Filing taxes in 2014 Whether you have to file a return. Filing taxes in 2014 Which form to use. Filing taxes in 2014 How to file electronically. Filing taxes in 2014 When, how, and where to file your return. Filing taxes in 2014 What happens if you pay too little or too much tax. Filing taxes in 2014 What records you should keep and how long you should keep them. Filing taxes in 2014 How you can change a return you have already filed. Filing taxes in 2014 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. Filing taxes in 2014 Individuals in general. Filing taxes in 2014 (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Filing taxes in 2014 S. Filing taxes in 2014 citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Filing taxes in 2014 S. Filing taxes in 2014 possessions. Filing taxes in 2014 ) Dependents. Filing taxes in 2014 Certain children under age 19 or full-time students. Filing taxes in 2014 Self-employed persons. Filing taxes in 2014 Aliens. Filing taxes in 2014 The filing requirements for each category are explained in this chapter. Filing taxes in 2014 The filing requirements apply even if you do not owe tax. Filing taxes in 2014 Even if you do not have to file a return, it may be to your advantage to do so. Filing taxes in 2014 See Who Should File, later. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 Individuals—In General If you are a U. Filing taxes in 2014 S. Filing taxes in 2014 citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Filing taxes in 2014 To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Filing taxes in 2014 Even if no table shows that you must file, you may need to file to get money back. Filing taxes in 2014 (See Who Should File , later. Filing taxes in 2014 ) Gross income. Filing taxes in 2014   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Filing taxes in 2014 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). Filing taxes in 2014 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). Filing taxes in 2014 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. Filing taxes in 2014   Common types of income are discussed in Part Two of this publication. Filing taxes in 2014 Community income. Filing taxes in 2014   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. Filing taxes in 2014 This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Filing taxes in 2014 See Publication 555, Community Property, for more information. Filing taxes in 2014 Nevada, Washington, and California domestic partners. Filing taxes in 2014   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. Filing taxes in 2014 See Publication 555. Filing taxes in 2014 Self-employed individuals. Filing taxes in 2014   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. Filing taxes in 2014 See Self-Employed Persons , later, for more information about your filing requirements. Filing taxes in 2014    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Filing taxes in 2014 Filing status. Filing taxes in 2014   Your filing status depends on whether you are single or married and on your family situation. Filing taxes in 2014 Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Filing taxes in 2014 See chapter 2 for an explanation of each filing status. Filing taxes in 2014 Age. Filing taxes in 2014   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. Filing taxes in 2014 See Table 1-1. Filing taxes in 2014 You are considered 65 on the day before your 65th birthday. Filing taxes in 2014 For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Filing taxes in 2014 Table 1-1. Filing taxes in 2014 2013 Filing Requirements for Most Taxpayers IF your filing status is. Filing taxes in 2014 . Filing taxes in 2014 . Filing taxes in 2014 AND at the end of 2013 you  were. Filing taxes in 2014 . Filing taxes in 2014 . Filing taxes in 2014 * THEN file a return if  your gross income  was at least. Filing taxes in 2014 . Filing taxes in 2014 . Filing taxes in 2014 ** 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. Filing taxes in 2014 ** 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). Filing taxes in 2014 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). Filing taxes in 2014 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. Filing taxes in 2014 Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Filing taxes in 2014 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Filing taxes in 2014 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. Filing taxes in 2014 *** 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. Filing taxes in 2014 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. Filing taxes in 2014 You are the surviving spouse, executor, administrator, or legal representative. Filing taxes in 2014 The decedent met the filing requirements at the date of death. Filing taxes in 2014 For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Filing taxes in 2014 U. Filing taxes in 2014 S. Filing taxes in 2014 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. Filing taxes in 2014 For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Filing taxes in 2014 S. Filing taxes in 2014 Citizens and Resident Aliens Abroad. Filing taxes in 2014 It is available online and at most U. Filing taxes in 2014 S. Filing taxes in 2014 embassies and consulates. Filing taxes in 2014 See How To Get Tax Help in the back of this publication. Filing taxes in 2014 Residents of Puerto Rico If you are a U. Filing taxes in 2014 S. Filing taxes in 2014 citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Filing taxes in 2014 S. Filing taxes in 2014 income tax return for any year in which you meet the income requirements. Filing taxes in 2014 This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Filing taxes in 2014 If you are a bona fide resident of Puerto Rico for the entire year, your U. Filing taxes in 2014 S. Filing taxes in 2014 gross income does not include income from sources within Puerto Rico. Filing taxes in 2014 It does, however, include any income you received for your services as an employee of the United States or a U. Filing taxes in 2014 S. Filing taxes in 2014 agency. Filing taxes in 2014 If you receive income from Puerto Rican sources that is not subject to U. Filing taxes in 2014 S. Filing taxes in 2014 tax, you must reduce your standard deduction. Filing taxes in 2014 As a result, the amount of income you must have before you are required to file a U. Filing taxes in 2014 S. Filing taxes in 2014 income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Filing taxes in 2014 For more information, see Publication 570, Tax Guide for Individuals With Income From U. Filing taxes in 2014 S. Filing taxes in 2014 Possessions. Filing taxes in 2014 Individuals With Income From U. Filing taxes in 2014 S. Filing taxes in 2014 Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Filing taxes in 2014 S. Filing taxes in 2014 Virgin Islands, special rules may apply when determining whether you must file a U. Filing taxes in 2014 S. Filing taxes in 2014 federal income tax return. Filing taxes in 2014 In addition, you may have to file a return with the individual island government. Filing taxes in 2014 See Publication 570 for more information. Filing taxes in 2014 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. Filing taxes in 2014 You also must file if your situation is described in Table 1-3. Filing taxes in 2014 Responsibility of parent. Filing taxes in 2014   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 ” Child's earnings. Filing taxes in 2014   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Filing taxes in 2014 This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Filing taxes in 2014 But if the child does not pay the tax due on this income, the parent is liable for the tax. Filing taxes in 2014 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. Filing taxes in 2014 If this election is made, the child does not have to file a return. Filing taxes in 2014 See Parent's Election To Report Child's Interest and Dividends in chapter 31. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 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). Filing taxes in 2014 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. Filing taxes in 2014 28 or more. Filing taxes in 2014 (See Table 1-3. Filing taxes in 2014 ) Use Schedule SE (Form 1040) to figure your self-employment tax. Filing taxes in 2014 Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Filing taxes in 2014 For more information about this tax, see Publication 334, Tax Guide for Small Business. Filing taxes in 2014 Employees of foreign governments or international organizations. Filing taxes in 2014   If you are a U. Filing taxes in 2014 S. Filing taxes in 2014 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. Filing taxes in 2014 Ministers. Filing taxes in 2014   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. Filing taxes in 2014 This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Filing taxes in 2014 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Filing taxes in 2014 Table 1-2. Filing taxes in 2014 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Filing taxes in 2014 If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Filing taxes in 2014 (See Table 1-3 for other situations when you must file. Filing taxes in 2014 ) In this table, earned income includes salaries, wages, tips, and professional fees. Filing taxes in 2014 It also includes taxable scholarship and fellowship grants. Filing taxes in 2014 (See Scholarships and fellowships in chapter 12. Filing taxes in 2014 ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Filing taxes in 2014 It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Filing taxes in 2014 Gross income is the total of your earned and unearned income. Filing taxes in 2014   Single dependents—Were you either age 65 or older or blind? □ No. Filing taxes in 2014 You must file a return if any of the following apply. Filing taxes in 2014     • Your unearned income was more than $1,000. Filing taxes in 2014     • Your earned income was more than $6,100. Filing taxes in 2014     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Filing taxes in 2014 □ Yes. Filing taxes in 2014 You must file a return if any of the following apply. Filing taxes in 2014     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Filing taxes in 2014     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Filing taxes in 2014     • 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). Filing taxes in 2014 Married dependents—Were you either age 65 or older or blind? □ No. Filing taxes in 2014 You must file a return if any of the following apply. Filing taxes in 2014     • Your unearned income was more than $1,000. Filing taxes in 2014     • Your earned income was more than $6,100. Filing taxes in 2014     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Filing taxes in 2014     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Filing taxes in 2014 □ Yes. Filing taxes in 2014 You must file a return if any of the following apply. Filing taxes in 2014     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Filing taxes in 2014     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Filing taxes in 2014     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Filing taxes in 2014     • 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). Filing taxes in 2014 Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Filing taxes in 2014 The rules used to determine your alien status are discussed in Publication 519, U. Filing taxes in 2014 S. Filing taxes in 2014 Tax Guide for Aliens. Filing taxes in 2014 Resident alien. Filing taxes in 2014   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Filing taxes in 2014 S. Filing taxes in 2014 citizens. Filing taxes in 2014 Use the forms discussed in this publication. Filing taxes in 2014 Nonresident alien. Filing taxes in 2014   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Filing taxes in 2014 S. Filing taxes in 2014 citizens and resident aliens. Filing taxes in 2014 See Publication 519 to find out if U. Filing taxes in 2014 S. Filing taxes in 2014 income tax laws apply to you and which forms you should file. Filing taxes in 2014 Dual-status taxpayer. Filing taxes in 2014   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. Filing taxes in 2014 Different rules apply for each part of the year. Filing taxes in 2014 For information on dual-status taxpayers, see Publication 519. Filing taxes in 2014 Table 1-3. Filing taxes in 2014 Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Filing taxes in 2014 1. Filing taxes in 2014   You owe any special taxes, including any of the following. Filing taxes in 2014   a. Filing taxes in 2014 Alternative minimum tax. Filing taxes in 2014   b. Filing taxes in 2014 Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Filing taxes in 2014 But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Filing taxes in 2014   c. Filing taxes in 2014 Household employment taxes. Filing taxes in 2014 But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Filing taxes in 2014   d. Filing taxes in 2014 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. Filing taxes in 2014   e. Filing taxes in 2014 Recapture of first-time homebuyer credit. Filing taxes in 2014   f. Filing taxes in 2014 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. Filing taxes in 2014   g. Filing taxes in 2014 Recapture taxes. Filing taxes in 2014 2. Filing taxes in 2014   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Filing taxes in 2014 3. Filing taxes in 2014   You had net earnings from self-employment of at least $400. Filing taxes in 2014 4. Filing taxes in 2014   You had wages of $108. Filing taxes in 2014 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Filing taxes in 2014 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. Filing taxes in 2014 You had federal income tax withheld or made estimated tax payments. Filing taxes in 2014 You qualify for the earned income credit. Filing taxes in 2014 See chapter 36 for more information. Filing taxes in 2014 You qualify for the additional child tax credit. Filing taxes in 2014 See chapter 34 for more information. Filing taxes in 2014 You qualify for the health coverage tax credit. Filing taxes in 2014 See chapter 37 for more information. Filing taxes in 2014 You qualify for the American opportunity credit. Filing taxes in 2014 See chapter 35 for more information. Filing taxes in 2014 You qualify for the credit for federal tax on fuels. Filing taxes in 2014 See chapter 37 for more information. Filing taxes in 2014 Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Filing taxes in 2014 (But also see Does My Return Have To Be on Paper , later. Filing taxes in 2014 ) See the discussion under Form 1040 for when you must use that form. Filing taxes in 2014 Form 1040EZ Form 1040EZ is the simplest form to use. Filing taxes in 2014 You can use Form 1040EZ if all of the following apply. Filing taxes in 2014    Your filing status is single or married filing jointly. Filing taxes in 2014 If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Filing taxes in 2014 You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Filing taxes in 2014 If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Filing taxes in 2014 You do not claim any dependents. Filing taxes in 2014 Your taxable income is less than $100,000. Filing taxes in 2014 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. Filing taxes in 2014 You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Filing taxes in 2014 You do not claim any credits other than the earned income credit. Filing taxes in 2014 You do not owe any household employment taxes on wages you paid to a household employee. Filing taxes in 2014 If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Filing taxes in 2014 You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Filing taxes in 2014   You must meet all of these requirements to use Form 1040EZ. Filing taxes in 2014 If you do not, you must use Form 1040A or Form 1040. Filing taxes in 2014 Figuring tax. Filing taxes in 2014   On Form 1040EZ, you can use only the tax table to figure your income tax. Filing taxes in 2014 You cannot use Form 1040EZ to report any other tax. Filing taxes in 2014 Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Filing taxes in 2014 You can use Form 1040A if all of the following apply. Filing taxes in 2014    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. Filing taxes in 2014 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. Filing taxes in 2014 You must use Form 1040. Filing taxes in 2014 Your taxable income is less than $100,000. Filing taxes in 2014 Your adjustments to income are for only the following items. Filing taxes in 2014 Educator expenses. Filing taxes in 2014 IRA deduction. Filing taxes in 2014 Student loan interest deduction. Filing taxes in 2014 Tuition and fees. Filing taxes in 2014 You do not itemize your deductions. Filing taxes in 2014 You claim only the following tax credits. Filing taxes in 2014 The credit for child and dependent care expenses. Filing taxes in 2014 (See chapter 32. Filing taxes in 2014 ) The credit for the elderly or the disabled. Filing taxes in 2014 (See chapter 33. Filing taxes in 2014 ) The education credits. Filing taxes in 2014 (See chapter 35. Filing taxes in 2014 ) The retirement savings contribution credit. Filing taxes in 2014 (See chapter 37. Filing taxes in 2014 ) The child tax credit. Filing taxes in 2014 (See chapter 34. Filing taxes in 2014 ) The earned income credit. Filing taxes in 2014 (See chapter 36. Filing taxes in 2014 ) The additional child tax credit. Filing taxes in 2014 (See chapter 34. Filing taxes in 2014 ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Filing taxes in 2014 (See Publication 525, Taxable and Nontaxable Income. Filing taxes in 2014 )   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. Filing taxes in 2014   You must meet all these requirements to use Form 1040A. Filing taxes in 2014 If you do not, you must use Form 1040. Filing taxes in 2014 Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Filing taxes in 2014 You can use Form 1040 to report all types of income, deductions, and credits. Filing taxes in 2014 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. Filing taxes in 2014 You must use Form 1040 if any of the following apply. Filing taxes in 2014    Your taxable income is $100,000 or more. Filing taxes in 2014 You itemize your deductions on Schedule A. Filing taxes in 2014 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. Filing taxes in 2014 You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Filing taxes in 2014 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). Filing taxes in 2014 You received $20 or more in tips in any 1 month and did not report all of them to your employer. Filing taxes in 2014 (See chapter 6. Filing taxes in 2014 ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Filing taxes in 2014 You claim any credits other than the credits listed earlier under Form 1040A. Filing taxes in 2014 You owe the excise tax on insider stock compensation from an expatriated corporation. Filing taxes in 2014 Your Form W-2 shows an amount in box 12 with a code Z. Filing taxes in 2014 You had a qualified health savings account funding distribution from your IRA. Filing taxes in 2014 You are an employee and your employer did not withhold social security and Medicare tax. Filing taxes in 2014 You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Filing taxes in 2014 You are a debtor in a bankruptcy case filed after October 16, 2005. Filing taxes in 2014 You must repay the first-time homebuyer credit. Filing taxes in 2014 You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Filing taxes in 2014 Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Filing taxes in 2014 If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Filing taxes in 2014 See your tax return instructions for details. Filing taxes in 2014 If you do not qualify for Free File, then you should check out IRS. Filing taxes in 2014 gov for low-cost e-file options or Free File Fillable Forms. Filing taxes in 2014 IRS e-file Table 1-4 lists the benefits of IRS e-file. Filing taxes in 2014 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Filing taxes in 2014 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Filing taxes in 2014 However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Filing taxes in 2014 Using e-file does not affect your chances of an IRS examination of your return. Filing taxes in 2014 Free File Fillable Forms. Filing taxes in 2014   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Filing taxes in 2014 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. Filing taxes in 2014 gov, and Apply only to a federal tax return. Filing taxes in 2014 Electronic return signatures. Filing taxes in 2014   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Filing taxes in 2014 If you are filing online, you must use a Self-Select PIN. Filing taxes in 2014 If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Filing taxes in 2014 Self-Select PIN. Filing taxes in 2014   The Self-Select PIN method allows you to create your own PIN. Filing taxes in 2014 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. Filing taxes in 2014   A PIN is any combination of five digits you choose except five zeros. Filing taxes in 2014 If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Filing taxes in 2014   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. Filing taxes in 2014 Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Filing taxes in 2014 AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Filing taxes in 2014 If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Filing taxes in 2014 Visit us at IRS. Filing taxes in 2014 gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Filing taxes in 2014 (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Filing taxes in 2014 The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Filing taxes in 2014 ) You will also be prompted to enter your date of birth. Filing taxes in 2014 Table 1-4. Filing taxes in 2014 Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Filing taxes in 2014 • Free File is available in English and Spanish. Filing taxes in 2014 • Free File is available online 24 hours a day, 7 days a week. Filing taxes in 2014 • Get your refund faster by e-filing using Direct Deposit. Filing taxes in 2014 • Sign electronically with a secure self-selected PIN and file a completely paperless return. Filing taxes in 2014 • Receive an acknowledgement that your return was received and accepted. Filing taxes in 2014 • 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. Filing taxes in 2014 You can also file a return early and pay the amount you owe by the due date of your return. Filing taxes in 2014 • Save time by preparing and e-filing federal and state returns together. Filing taxes in 2014 • IRS computers quickly and automatically check for errors or other missing information. Filing taxes in 2014 • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Filing taxes in 2014 You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Filing taxes in 2014 If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Filing taxes in 2014 This can be found at IRS. Filing taxes in 2014 gov. Filing taxes in 2014 Click on Request an Electronic Filing PIN. Filing taxes in 2014 Or you can call 1-866-704-7388. Filing taxes in 2014 Practitioner PIN. Filing taxes in 2014   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Filing taxes in 2014 The practitioner can provide you with details. Filing taxes in 2014 Form 8453. Filing taxes in 2014   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Filing taxes in 2014 For details, see Form 8453. Filing taxes in 2014 For more details, visit www. Filing taxes in 2014 irs. Filing taxes in 2014 gov/efile and click on “ Individuals. Filing taxes in 2014 ” Identity Protection PIN. Filing taxes in 2014   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. Filing taxes in 2014 If the IRS has not given you this type of number, leave these spaces blank. Filing taxes in 2014 For more information, see the Instructions for Form 1040A or Form 1040. Filing taxes in 2014 Power of attorney. Filing taxes in 2014   If an agent is signing your return for you, a power of attorney (POA) must be filed. Filing taxes in 2014 Attach the POA to Form 8453 and file it using that form's instructions. Filing taxes in 2014 See Signatures , later, for more information on POAs. Filing taxes in 2014 State returns. Filing taxes in 2014   In most states, you can file an electronic state return simultaneously with your federal return. Filing taxes in 2014 For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Filing taxes in 2014 irs. Filing taxes in 2014 gov/efile. Filing taxes in 2014 Refunds. Filing taxes in 2014   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. Filing taxes in 2014 With e-file, your refund will be issued faster than if you filed on paper. Filing taxes in 2014   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. Filing taxes in 2014 See Offset against debts under Refunds, later. Filing taxes in 2014 Refund inquiries. Filing taxes in 2014   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Filing taxes in 2014 See Refund Information , later. Filing taxes in 2014 Amount you owe. Filing taxes in 2014   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Filing taxes in 2014 See How To Pay , later, for information on how to pay the amount you owe. Filing taxes in 2014 Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Filing taxes in 2014 A computer with Internet access and tax preparation software are all you need. Filing taxes in 2014 Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Filing taxes in 2014 IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Filing taxes in 2014 For information, visit www. Filing taxes in 2014 irs. Filing taxes in 2014 gov/efile. Filing taxes in 2014 Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Filing taxes in 2014 Others offer it for a fee. Filing taxes in 2014 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Filing taxes in 2014 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 To find a site near you, call 1-800-906-9887. Filing taxes in 2014 Or to find the nearest AARP TaxAide site, visit AARP's website at www. Filing taxes in 2014 aarp. Filing taxes in 2014 org/taxaide or call 1-888-227-7669. Filing taxes in 2014 For more information on these programs, go to IRS. Filing taxes in 2014 gov and enter keyword “VITA” in the search box. Filing taxes in 2014 Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Filing taxes in 2014 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. Filing taxes in 2014 Note. Filing taxes in 2014 Tax professionals may charge a fee for IRS e-file. Filing taxes in 2014 Fees can vary depending on the professional and the specific services rendered. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 Table 1-5. Filing taxes in 2014 When To File Your 2013 Return For U. Filing taxes in 2014 S. Filing taxes in 2014 citizens and residents who file returns on a calendar year. Filing taxes in 2014   For Most Taxpayers For Certain Taxpayers Outside the U. Filing taxes in 2014 S. Filing taxes in 2014 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. Filing taxes in 2014 When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Filing taxes in 2014 —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Filing taxes in 2014 Filing paper returns on time. Filing taxes in 2014   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. Filing taxes in 2014 If you send your return by registered mail, the date of the registration is the postmark date. Filing taxes in 2014 The registration is evidence that the return was delivered. Filing taxes in 2014 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. Filing taxes in 2014 The postmarked certified mail receipt is evidence that the return was delivered. Filing taxes in 2014 Private delivery services. Filing taxes in 2014   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. Filing taxes in 2014 The private delivery service can tell you how to get written proof of this date. Filing taxes in 2014   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filing taxes in 2014 gov and enter “private delivery service” in the search box. Filing taxes in 2014   The following are designated private delivery services. Filing taxes in 2014 DHL Express (DHL): Same Day Service. Filing taxes in 2014 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Filing taxes in 2014 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing taxes in 2014 M. Filing taxes in 2014 , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing taxes in 2014 Filing electronic returns on time. Filing taxes in 2014   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. Filing taxes in 2014 An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Filing taxes in 2014   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. Filing taxes in 2014 The date and time in your time zone controls whether your electronically filed return is timely. Filing taxes in 2014 Filing late. Filing taxes in 2014   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Filing taxes in 2014 For more information, see Penalties , later. Filing taxes in 2014 Also see Interest under Amount You Owe. Filing taxes in 2014   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. Filing taxes in 2014 Nonresident alien. Filing taxes in 2014    If you are a nonresident alien and earn wages subject to U. Filing taxes in 2014 S. Filing taxes in 2014 income tax withholding, your 2013 U. Filing taxes in 2014 S. Filing taxes in 2014 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. Filing taxes in 2014   If you do not earn wages subject to U. Filing taxes in 2014 S. Filing taxes in 2014 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. Filing taxes in 2014 See Publication 519 for more filing information. Filing taxes in 2014 Filing for a decedent. Filing taxes in 2014   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. Filing taxes in 2014 See Publication 559. Filing taxes in 2014 Extensions of Time To File You may be able to get an extension of time to file your return. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 Example. Filing taxes in 2014 If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Filing taxes in 2014 If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Filing taxes in 2014 You may also be charged penalties, discussed later. Filing taxes in 2014 How to get the automatic extension. Filing taxes in 2014   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Filing taxes in 2014 E-file options. Filing taxes in 2014   There are two ways you can use e-file to get an extension of time to file. Filing taxes in 2014 Complete Form 4868, Application for Automatic Extension of Time To File U. Filing taxes in 2014 S. Filing taxes in 2014 Individual Income Tax Return, to use as a worksheet. Filing taxes in 2014 If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Filing taxes in 2014 If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Filing taxes in 2014 E-file using your personal computer or a tax professional. Filing taxes in 2014    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Filing taxes in 2014 You will need to provide certain information from your tax return for 2012. Filing taxes in 2014 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. Filing taxes in 2014 E-file and pay by credit or debit card or by direct transfer from your bank account. Filing taxes in 2014   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. Filing taxes in 2014 You can do this by phone or over the Internet. Filing taxes in 2014 You do not file Form 4868. Filing taxes in 2014 See Pay online , under How To Pay, later in this chapter. Filing taxes in 2014 Filing a paper Form 4868. Filing taxes in 2014   You can get an extension of time to file by filing a paper Form 4868. Filing taxes in 2014 Mail it to the address shown in the form instructions. Filing taxes in 2014   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Filing taxes in 2014 ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Filing taxes in 2014 When to file. Filing taxes in 2014   You must request the automatic extension by the due date for your return. Filing taxes in 2014 You can file your return any time before the 6-month extension period ends. Filing taxes in 2014 When you file your return. Filing taxes in 2014   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Filing taxes in 2014 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. Filing taxes in 2014 Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Filing taxes in 2014 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. Filing taxes in 2014 S. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Filing taxes in 2014 See Individuals Serving in Combat Zone , later, for special rules that apply to you. Filing taxes in 2014 Married taxpayers. Filing taxes in 2014   If you file a joint return, only one spouse has to qualify for this automatic extension. Filing taxes in 2014 If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Filing taxes in 2014 How to get the extension. Filing taxes in 2014   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Filing taxes in 2014 (See the situations listed under (2), earlier. Filing taxes in 2014 ) Extensions beyond 2 months. Filing taxes in 2014   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. Filing taxes in 2014 File Form 4868 and check the box on line 8. Filing taxes in 2014 No further extension. Filing taxes in 2014   An extension of more than 6 months will generally not be granted. Filing taxes in 2014 However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Filing taxes in 2014 For more information, see When To File and Pay in Publication 54. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 Combat zone. Filing taxes in 2014   For purposes of the automatic extension, the term “combat zone” includes the following areas. Filing taxes in 2014 The Arabian peninsula area, effective January 17, 1991. Filing taxes in 2014 The Kosovo area, effective March 24, 1999. Filing taxes in 2014 Afghanistan area, effective September 19, 2001. Filing taxes in 2014   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Filing taxes in 2014 The publication also has information about other tax benefits available to military personnel serving in a combat zone. Filing taxes in 2014 Extension period. Filing taxes in 2014   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. Filing taxes in 2014   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. Filing taxes in 2014 For example, you have 3½ months (January 1 – April 15) to file your tax return. Filing taxes in 2014 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. Filing taxes in 2014 See Extension of Deadlines in Publication 3 for more information. Filing taxes in 2014   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. Filing taxes in 2014 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. Filing taxes in 2014 It also explains how to complete certain sections of the form. Filing taxes in 2014 You may find Table 1-6 helpful when you prepare your paper return. Filing taxes in 2014 Table 1-6. Filing taxes in 2014 Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Filing taxes in 2014 2 — Get the forms, schedules, and publications you need. Filing taxes in 2014 3 — Fill in your return. Filing taxes in 2014 4 — Check your return to make sure it is correct. Filing taxes in 2014 5 — Sign and date your return. Filing taxes in 2014 6 — Attach all required forms and schedules. Filing taxes in 2014 Electronic returns. Filing taxes in 2014   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Filing taxes in 2014 Substitute tax forms. Filing taxes in 2014   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. Filing taxes in 2014 Form W-2. Filing taxes in 2014   If you were an employee, you should receive Form W-2 from your employer. Filing taxes in 2014 You will need the information from this form to prepare your return. Filing taxes in 2014 See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Filing taxes in 2014   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Filing taxes in 2014 If it is mailed, you should allow adequate time to receive it before contacting your employer. Filing taxes in 2014 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Filing taxes in 2014 When you request IRS help, be prepared to provide the following information. Filing taxes in 2014 Your name, address (including ZIP code), and phone number. Filing taxes in 2014 Your SSN. Filing taxes in 2014 Your dates of employment. Filing taxes in 2014 Your employer's name, address (including ZIP code), and phone number. Filing taxes in 2014 Form 1099. Filing taxes in 2014   If you received certain types of income, you may receive a Form 1099. Filing taxes in 2014 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). Filing taxes in 2014 If it is mailed, you should allow adequate time to receive it before contacting the payer. Filing taxes in 2014 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. Filing taxes in 2014 When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Filing taxes in 2014 A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Filing taxes in 2014 You must account for your income and expenses in a way that clearly shows your taxable income. Filing taxes in 2014 The way you do this is called an accounting method. Filing taxes in 2014 This section explains which accounting periods and methods you can use. Filing taxes in 2014 Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Filing taxes in 2014 If you do not use a calendar year, your accounting period is a fiscal year. Filing taxes in 2014 A regular fiscal year is a 12-month period that ends on the last day of any month except December. Filing taxes in 2014 A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Filing taxes in 2014 You choose your accounting period (tax year) when you file your first income tax return. Filing taxes in 2014 It cannot be longer than 12 months. Filing taxes in 2014 More information. Filing taxes in 2014   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Filing taxes in 2014 Accounting Methods Your accounting method is the way you account for your income and expenses. Filing taxes in 2014 Most taxpayers use either the cash method or an accrual method. Filing taxes in 2014 You choose a method when you file your first income tax return. Filing taxes in 2014 If you want to change your accounting method after that, you generally must get IRS approval. Filing taxes in 2014 Cash method. Filing taxes in 2014   If you use this method, report all items of income in the year in which you actually or constructively receive them. Filing taxes in 2014 Generally, you deduct all expenses in the year you actually pay them. Filing taxes in 2014 This is the method most individual taxpayers use. Filing taxes in 2014 Constructive receipt. Filing taxes in 2014   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Filing taxes in 2014 You do not need to have physical possession of it. Filing taxes in 2014 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). Filing taxes in 2014 Garnisheed wages. Filing taxes in 2014   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. Filing taxes in 2014 You must include these wages in income for the year you would have received them. Filing taxes in 2014 Debts paid for you. Filing taxes in 2014   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. Filing taxes in 2014 See Canceled Debts in chapter 12 for more information. Filing taxes in 2014 Payment to third party. Filing taxes in 2014   If a third party is paid income from property you own, you have constructively received the income. Filing taxes in 2014 It is the same as if you had actually received the income and paid it to the third party. Filing taxes in 2014 Payment to an agent. Filing taxes in 2014   Income an agent receives for you is income you constructively received in the year the agent receives it. Filing taxes in 2014 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. Filing taxes in 2014 Check received or available. Filing taxes in 2014   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Filing taxes in 2014 A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 No constructive receipt. Filing taxes in 2014   There may be facts to show that you did not constructively receive income. Filing taxes in 2014 Example. Filing taxes in 2014 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. Filing taxes in 2014 Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Filing taxes in 2014 Accrual method. Filing taxes in 2014   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Filing taxes in 2014 You generally deduct your expenses when you incur them, rather than when you pay them. Filing taxes in 2014 Income paid in advance. Filing taxes in 2014   An advance payment of income is generally included in gross income in the year you receive it. Filing taxes in 2014 Your method of accounting does not matter as long as the income is available to you. Filing taxes in 2014 An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Filing taxes in 2014   A limited deferral until the next tax year may be allowed for certain advance payments. Filing taxes in 2014 See Publication 538 for specific information. Filing taxes in 2014 Additional information. Filing taxes in 2014   For more information on accounting methods, including how to change your accounting method, see Publication 538. Filing taxes in 2014 Social Security Number (SSN) You must enter your SSN on your return. Filing taxes in 2014 If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Filing taxes in 2014 If you are filing a joint return, include the SSNs in the same order as the names. Filing taxes in 2014 Use this same order in submitting other forms and documents to the IRS. Filing taxes in 2014 Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Filing taxes in 2014 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. Filing taxes in 2014 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. Filing taxes in 2014 If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Filing taxes in 2014 Name change. Filing taxes in 2014   If you changed your name because of marriage, divorce, etc. Filing taxes in 2014 , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Filing taxes in 2014 This prevents delays in processing your return and issuing refunds. Filing taxes in 2014 It also safeguards your future social security benefits. Filing taxes in 2014 Dependent's SSN. Filing taxes in 2014   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Filing taxes in 2014 This requirement applies to all dependents (not just your children) claimed on your tax return. Filing taxes in 2014 Exception. Filing taxes in 2014    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. Filing taxes in 2014 The document must show that the child was born alive. Filing taxes in 2014 No SSN. Filing taxes in 2014   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Filing taxes in 2014 It usually takes about 2 weeks to get an SSN. Filing taxes in 2014 If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Filing taxes in 2014   If you are a U. Filing taxes in 2014 S. Filing taxes in 2014 citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Filing taxes in 2014 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. Filing taxes in 2014   Form SS-5 is available at any SSA office, on the Internet at www. Filing taxes in 2014 socialsecurity. Filing taxes in 2014 gov, or by calling 1-800-772-1213. Filing taxes in 2014 If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Filing taxes in 2014   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 . Filing taxes in 2014   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. Filing taxes in 2014 Adoption taxpayer identification number (ATIN). Filing taxes in 2014   If you are in the process of adopting a child who is a U. Filing taxes in 2014 S. Filing taxes in 2014 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. Filing taxes in 2014    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Filing taxes in 2014 S. Filing taxes in 2014 Adoptions, with the IRS to get an ATIN if all of the following are true. Filing taxes in 2014 You have a child living with you who was placed in your home for legal adoption. Filing taxes in 2014 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. Filing taxes in 2014 You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Filing taxes in 2014 You are eligible to claim the child as a dependent on your tax return. Filing taxes in 2014 After the adoption is final, you must apply for an SSN for the child. Filing taxes in 2014 You cannot continue using the ATIN. Filing taxes in 2014   See Form W-7A for more information. Filing taxes in 2014 Nonresident alien spouse. Filing taxes in 2014   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. Filing taxes in 2014 If your spouse is not eligible for an SSN, see the following discussion on ITINs. Filing taxes in 2014 Individual taxpayer identification number (ITIN). Filing taxes in 2014   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. Filing taxes in 2014 This also applies to an alien spouse or dependent. Filing taxes in 2014 To apply for an ITIN, file Form W-7 with the IRS. Filing taxes in 2014 It usually takes about 6 to 10 weeks to get an ITIN. Filing taxes in 2014 Enter the ITIN on your tax return wherever an SSN is requested. Filing taxes in 2014    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. Filing taxes in 2014 See the Form W-7 instructions for how and where to file. Filing taxes in 2014 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. Filing taxes in 2014 ITIN for tax use only. Filing taxes in 2014   An ITIN is for tax use only. Filing taxes in 2014 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. Filing taxes in 2014 S. Filing taxes in 2014 law. Filing taxes in 2014 Penalty for not providing social security number. Filing taxes in 2014   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Filing taxes in 2014 See the discussion on Penalties , later, for more information. Filing taxes in 2014 SSN on correspondence. Filing taxes in 2014   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. Filing taxes in 2014 Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Filing taxes in 2014 Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Filing taxes in 2014 If you want $3 to go to this fund, check the box. Filing taxes in 2014 If you are filing a joint return, your spouse can also have $3 go to the fund. Filing taxes in 2014 If you check a box, your tax or refund will not change. Filing taxes in 2014 Computations The following information may be useful in making the return easier to complete. Filing taxes in 2014 Rounding off dollars. Filing taxes in 2014   You can round off cents to whole dollars on your return and schedules. Filing taxes in 2014 If you do round to whole dollars, you must round all amounts. Filing taxes in 2014 To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Filing taxes in 2014 For example, $1. Filing taxes in 2014 39 becomes $1 and $2. Filing taxes in 2014 50 becomes $3. Filing taxes in 2014   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. Filing taxes in 2014 Example. Filing taxes in 2014 You receive two Forms W-2: one showing wages of $5,000. Filing taxes in 2014 55 and one showing wages of $18,500. Filing taxes in 2014 73. Filing taxes in 2014 On Form 1040, line 7, you would enter $23,501 ($5,000. Filing taxes in 2014 55 + $18,500. Filing taxes in 2014 73 = $23,501. Filing taxes in 2014 28), not $23,502 ($5,001 + $18,501). Filing taxes in 2014 Equal amounts. Filing taxes in 2014   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Filing taxes in 2014 Example. Filing taxes in 2014 Line 1 is $500. Filing taxes in 2014 Line 3 is $500. Filing taxes in 2014 Line 5 asks you to enter the smaller of line 1 or 3. Filing taxes in 2014 Enter $500 on line 5. Filing taxes in 2014 Negative amounts. Filing taxes in 2014   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. Filing taxes in 2014 To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Filing taxes in 2014 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. Filing taxes in 2014 You may be able to file a paperless return using IRS e-file. Filing taxes in 2014 There's nothing to attach or mail, not even your Forms W-2. Filing taxes in 2014 See Does My Return Have To Be on Paper, earlier. Filing taxes in 2014 Form W-2. Filing taxes in 2014   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Filing taxes in 2014 You should have a Form W-2 from each employer. Filing taxes in 2014 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. Filing taxes in 2014 Attach it to the front page of your paper return, not to any attachments. Filing taxes in 2014 For more information, see Form W-2 in chapter 4. Filing taxes in 2014   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Filing taxes in 2014 , 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. Filing taxes in 2014 Form 1040EZ. Filing taxes in 2014   There are no additional schedules to file with Form 1040EZ. Filing taxes in 2014 Form 1040A. Filing taxes in 2014   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. Filing taxes in 2014 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Filing taxes in 2014 Do not attach items unless required to do so. Filing taxes in 2014 Form 1040. Filing taxes in 2014   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. Filing taxes in 2014 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Filing taxes in 2014 Do not attach items unless required to do so. Filing taxes in 2014 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. Filing taxes in 2014 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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Page Last Reviewed or Updated: 13-Mar-2014

The Filing Taxes In 2014

Filing taxes in 2014 Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. Filing taxes in 2014 Explican también cómo calcular la base de una propiedad. Filing taxes in 2014 Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. Filing taxes in 2014 Una pérdida puede ser o no ser deducible. Filing taxes in 2014 Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. Filing taxes in 2014 Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. Filing taxes in 2014 Table of Contents 13. Filing taxes in 2014   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. Filing taxes in 2014   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. Filing taxes in 2014   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Filing taxes in 2014 Información adicional. Filing taxes in 2014 Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Filing taxes in 2014 Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. Filing taxes in 2014   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Filing taxes in 2014 Excepción 2. Filing taxes in 2014 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Filing taxes in 2014 Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications