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Free Irs Extension

Free irs extension Publication 516 - Main Content Table of Contents U. Free irs extension S. Free irs extension Tax ReturnFiling Information Foreign Bank Accounts U. Free irs extension S. Free irs extension Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free irs extension U. Free irs extension S. Free irs extension Tax Return Filing Information If you are a U. Free irs extension S. Free irs extension citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Free irs extension However, the special rules explained in the following discussions may apply to you. Free irs extension See also Tax Treaty Benefits, later. Free irs extension When To File and Pay Most individual tax returns cover a calendar year, January through December. Free irs extension The regular due date for these tax returns is April 15 of the following year. Free irs extension If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Free irs extension If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Free irs extension You must pay interest on any tax not paid by the regular due date. Free irs extension Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Free irs extension See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Free irs extension If your return is filed late, the postmark or delivery service date does not determine the date of filing. Free irs extension In that case, your return is considered filed when it is received by the IRS. Free irs extension Extensions You may be able to get an extension of time to file your return and pay your tax. Free irs extension Automatic 2-month extension. Free irs extension   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Free irs extension S. Free irs extension citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Free irs extension To get this extension, you must attach a statement to your return explaining how you qualified. Free irs extension You will owe interest on any tax not paid by the regular due date of your return. Free irs extension Married taxpayers. Free irs extension   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free irs extension If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Free irs extension Additional extension. Free irs extension   You can apply for an additional extension of time to file your return by filing Form 4868. Free irs extension You must file Form 4868 by the due date for your income tax return. Free irs extension   Generally, you must file it by April 15. Free irs extension However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Free irs extension Check the box on line 8 of Form 4868. Free irs extension Payment of tax. Free irs extension   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Free irs extension The late-payment penalty applies if, through withholding, etc. Free irs extension , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Free irs extension Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Free irs extension Electronic filing. Free irs extension   You can file for the additional extension by phone, using your home computer, or through a tax professional. Free irs extension See Form 4868 for more information. Free irs extension Limit on additional extensions. Free irs extension   You generally cannot get a total extension of more than 6 months. Free irs extension However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Free irs extension   For more information, see Publication 54. Free irs extension Foreign Bank Accounts You must file Form TD F 90-22. Free irs extension 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Free irs extension This applies if the combined assets in the account(s) were more than $10,000. Free irs extension Do not include accounts in a U. Free irs extension S. Free irs extension military banking facility operated by a U. Free irs extension S. Free irs extension financial institution. Free irs extension File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Free irs extension Do not attach it to Form 1040. Free irs extension If you are required to file Form TD F 90-22. Free irs extension 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Free irs extension You also may be required to file Form 8938 with your U. Free irs extension S. Free irs extension income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Free irs extension For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Free irs extension For more information, see Form 8938 and its instructions. Free irs extension U. Free irs extension S. Free irs extension Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Free irs extension If you are a U. Free irs extension S. Free irs extension citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Free irs extension S. Free irs extension law. Free irs extension This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Free irs extension If you are a nonresident alien, your income from sources outside the United States is not subject to U. Free irs extension S. Free irs extension tax. Free irs extension Foreign Earned Income Exclusion Employees of the U. Free irs extension S. Free irs extension Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Free irs extension S. Free irs extension Government as an employee. Free irs extension But see Other Employment, later. Free irs extension Special Situations In the following two situations, your pay is from the U. Free irs extension S. Free irs extension Government and does not qualify for the foreign earned income exclusion. Free irs extension U. Free irs extension S. Free irs extension agency reimbursed by foreign country. Free irs extension   If you are a U. Free irs extension S. Free irs extension Government employee paid by a U. Free irs extension S. Free irs extension agency to perform services in a foreign country, your pay is from the U. Free irs extension S. Free irs extension Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Free irs extension This is true even if the U. Free irs extension S. Free irs extension agency is reimbursed by the foreign government. Free irs extension Employees of post exchanges, etc. Free irs extension   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Free irs extension S. Free irs extension Government, the earnings you receive are paid by the U. Free irs extension S. Free irs extension Government. Free irs extension This is true whether they are paid from appropriated or nonappropriated funds. Free irs extension These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Free irs extension Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Free irs extension Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Free irs extension In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Free irs extension S. Free irs extension citizens or green card holders. Free irs extension Consequently, if you are a U. Free irs extension S. Free irs extension citizen or green card holder, you will generally not be entitled to reduce your U. Free irs extension S. Free irs extension tax on your government pay. Free irs extension If you are neither a U. Free irs extension S. Free irs extension citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Free irs extension Review the treaty text carefully. Free irs extension U. Free irs extension S. Free irs extension citizens must always file Form 1040. Free irs extension Non-U. Free irs extension S. Free irs extension citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Free irs extension If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Free irs extension Most income tax treaties contain an article providing relief from double taxation. Free irs extension Many treaties contain special foreign tax credit rules for U. Free irs extension S. Free irs extension citizens who are residents of a treaty country. Free irs extension For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Free irs extension Allowances, Differentials, and Special Pay Most payments received by U. Free irs extension S. Free irs extension Government civilian employees for working abroad, including pay differentials, are taxable. Free irs extension However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Free irs extension The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free irs extension Pay differentials. Free irs extension   Pay differentials you receive as financial incentives for employment abroad are taxable. Free irs extension Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Free irs extension   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Free irs extension The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Free irs extension Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Free irs extension Foreign areas allowances. Free irs extension   Certain foreign areas allowances are tax free. Free irs extension Your employer should not have included these allowances as wages on your Form W-2. Free irs extension   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Free irs extension Title I, chapter 9, of the Foreign Service Act of 1980. Free irs extension Section 4 of the Central Intelligence Agency Act of 1949, as amended. Free irs extension Title II of the Overseas Differentials and Allowances Act. Free irs extension Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Free irs extension These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Free irs extension Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Free irs extension Cost-of-living allowances. Free irs extension   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Free irs extension The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Free irs extension Cost-of-living allowances are not included on your Form W-2. Free irs extension Federal court employees. Free irs extension   If you are a federal court employee, the preceding paragraph also applies to you. Free irs extension The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Free irs extension American Institute in Taiwan. Free irs extension   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Free irs extension S. Free irs extension tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Free irs extension S. Free irs extension Government. Free irs extension Federal reemployment payments after serving with an international organization. Free irs extension   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Free irs extension These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Free irs extension Allowances or reimbursements for travel and transportation expenses. Free irs extension   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Free irs extension Lodging furnished to a principal representative of the United States. Free irs extension   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Free irs extension However, amounts paid by the U. Free irs extension S. Free irs extension government for your usual costs of operating and maintaining your household are taxable. Free irs extension If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Free irs extension Peace Corps. Free irs extension   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Free irs extension Taxable allowances. Free irs extension   The following allowances must be included on your Form W-2 and reported on your return as wages. Free irs extension If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Free irs extension The part of living allowances designated by the Director of the Peace Corps as basic compensation. Free irs extension This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free irs extension Leave allowances. Free irs extension Readjustment allowances or “termination payments. Free irs extension ” Taxable allowances are considered received by you when credited to your account. Free irs extension Example. Free irs extension Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free irs extension Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free irs extension Nontaxable allowances. Free irs extension   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Free irs extension These allowances should not be included on your Form W-2. Free irs extension These allowances are tax free whether paid by the U. Free irs extension S. Free irs extension Government or the foreign country in which you are stationed. Free irs extension Other Income Other employment. Free irs extension   If, in addition to your U. Free irs extension S. Free irs extension government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Free irs extension In addition, if your spouse is a U. Free irs extension S. Free irs extension citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Free irs extension For more information, see Publication 54. Free irs extension The tax treaty rules relating to income from personal services generally apply to income from private employment. Free irs extension As discussed above, the saving clause applies to you if you are a U. Free irs extension S. Free irs extension citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Free irs extension Sale of personal property. Free irs extension   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Free irs extension S. Free irs extension dollars, the excess of the amount received in U. Free irs extension S. Free irs extension dollars over the cost or other basis of the property is a capital gain. Free irs extension Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Free irs extension However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Free irs extension Sale of your home. Free irs extension   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Free irs extension Losses are not deductible. Free irs extension   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Free irs extension Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Free irs extension   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Free irs extension   For detailed information on selling your home, see Publication 523. Free irs extension Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Free irs extension Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Free irs extension These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Free irs extension Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Free irs extension Your tax home is not limited to the Embassy, consulate, or duty station. Free irs extension It includes the entire city or general area in which your principal place of employment is located. Free irs extension Traveling away from home. Free irs extension   You are traveling away from home if you meet both of the following requirements. Free irs extension Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Free irs extension You need to get sleep or rest to meet the demands of your work while away from home. Free irs extension This requirement is not satisfied by merely napping in your car. Free irs extension You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Free irs extension Temporary assignment. Free irs extension   If your assignment or job away from your tax home is temporary, your tax home does not change. Free irs extension You are considered to be away from home for the whole period, and your travel expenses are deductible. Free irs extension Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Free irs extension   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Free irs extension An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Free irs extension   You must determine whether your assignment is temporary or indefinite when you start work. Free irs extension If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Free irs extension Employment that is initially temporary may become indefinite due to changed circumstances. Free irs extension A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Free irs extension Exception for federal crime investigations or prosecutions. Free irs extension   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Free irs extension This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Free irs extension Limit on meals and entertainment. Free irs extension   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Free irs extension However, the limit does not apply to expenses reimbursed under a U. Free irs extension S. Free irs extension Government expense allowance arrangement. Free irs extension Individuals subject to hours of service limits. Free irs extension   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Free irs extension   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Free irs extension Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Free irs extension Interstate truck operators and bus drivers who are under Department of Transportation regulations. Free irs extension Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Free irs extension Certain merchant mariners who are under Coast Guard regulations. Free irs extension Primary purpose of trip must be for business. Free irs extension   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Free irs extension However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Free irs extension   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Free irs extension This applies even if you engage in business activities while there. Free irs extension However, you can deduct any expenses while at your destination that are directly related to your business. Free irs extension Expenses paid for others. Free irs extension   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Free irs extension Home leave. Free irs extension   The Foreign Service Act requires U. Free irs extension S. Free irs extension citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Free irs extension This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Free irs extension   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Free irs extension You must be able to verify these amounts in order to claim them. Free irs extension Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Free irs extension More information. Free irs extension   See chapter 1 of Publication 463 for more information on travel expenses. Free irs extension Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Free irs extension Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Free irs extension They do not include expenses you have when traveling away from home overnight. Free irs extension Those expenses are deductible as travel expenses and are discussed earlier. Free irs extension Commuting. Free irs extension   You cannot deduct your transportation costs of going between your home and your regular business location. Free irs extension These costs are personal commuting expenses. Free irs extension   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Free irs extension   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Free irs extension More information. Free irs extension   For more information on transportation expenses, see chapter 4 of Publication 463. Free irs extension Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Free irs extension Membership dues. Free irs extension   You can deduct membership dues you pay to professional societies that relate to your business or profession. Free irs extension Subscriptions. Free irs extension   You can deduct subscriptions to professional publications that relate to your business or profession. Free irs extension Educational expenses. Free irs extension   Generally, educational expenses are considered to be personal expenses and are not deductible. Free irs extension However, under some circumstances, educational expenses are deductible as business expenses. Free irs extension   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Free irs extension   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Free irs extension These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Free irs extension   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Free irs extension    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Free irs extension However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Free irs extension These benefits are explained in Publication 970. Free irs extension Foreign service representation expenses. Free irs extension   If you are an employee of the U. Free irs extension S. Free irs extension Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Free irs extension If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Free irs extension You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Free irs extension The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Free irs extension    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Free irs extension These rules are explained in Publication 463. Free irs extension Representation expenses. Free irs extension   These are expenses that further the interest of the United States abroad. Free irs extension They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Free irs extension They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Free irs extension   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Free irs extension These regulations are available on the Internet at www. Free irs extension state. Free irs extension gov/m/a/als. Free irs extension Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Free irs extension ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Free irs extension Impairment-related work expenses. Free irs extension   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Free irs extension Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Free irs extension These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Free irs extension They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Free irs extension Loss on conversion of U. Free irs extension S. Free irs extension dollars into foreign currency. Free irs extension   The conversion of U. Free irs extension S. Free irs extension dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Free irs extension Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Free irs extension For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Free irs extension The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Free irs extension You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Free irs extension For each trip away from home, the dates you left and returned and the number of days spent on business. Free irs extension The destination or area of your travel, described by the name of the city, town, or similar designation. Free irs extension The business reason for your travel or the business benefit gained or expected to be gained from your travel. Free irs extension How to record your expenses. Free irs extension   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Free irs extension They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Free irs extension You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Free irs extension   Each expense should be recorded separately in your records. Free irs extension However, some items can be totaled in reasonable categories. Free irs extension You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Free irs extension You may record tips separately or with the cost of the service. Free irs extension    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Free irs extension It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Free irs extension Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Free irs extension It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Free irs extension    A canceled check by itself does not prove a business cost. Free irs extension You must have other evidence to show that the check was used for a business purpose. Free irs extension Your records must be timely. Free irs extension   Record the elements for the expense in your account book or other record at or near the time of the expense. Free irs extension A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Free irs extension Confidential information. Free irs extension   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Free irs extension However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Free irs extension How To Report Business Expenses As a U. Free irs extension S. Free irs extension Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Free irs extension If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Free irs extension However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Free irs extension If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Free irs extension Form 2106 or Form 2106-EZ. Free irs extension   You must complete Form 2106 or 2106-EZ to deduct your expenses. Free irs extension Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Free irs extension Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Free irs extension Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Free irs extension Form 2106-EZ. Free irs extension   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Free irs extension You can use Form 2106-EZ if you meet both of the following conditions. Free irs extension You are not reimbursed by your employer for any expenses. Free irs extension (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Free irs extension ) If you claim car expenses, you use the standard mileage rate. Free irs extension Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Free irs extension Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Free irs extension However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Free irs extension S. Free irs extension Government employee. Free irs extension To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Free irs extension Closely related to the start of work. Free irs extension   The move must be closely related, both in time and in place, to the start of work at the new location. Free irs extension In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Free irs extension   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Free irs extension A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Free irs extension Distance test. Free irs extension   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Free irs extension If you did not have an old job location, your new job location must be at least 50 miles from your former home. Free irs extension Time test. Free irs extension   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Free irs extension Deductible moving expenses. Free irs extension   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Free irs extension    The cost of your meals is not a deductible moving expense. Free irs extension   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Free irs extension For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Free irs extension Expenses must be reasonable. Free irs extension   You can deduct only those expenses that are reasonable for the circumstances of your move. Free irs extension For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free irs extension Members of your household. Free irs extension   A member of your household includes anyone who has both your former home and new home as his or her home. Free irs extension It does not include a tenant or employee unless you can claim that person as a dependent. Free irs extension Retirees. Free irs extension   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Free irs extension You do not have to meet the time test described earlier. Free irs extension Survivors. Free irs extension   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Free irs extension The move must begin within 6 months after the decedent's death. Free irs extension It must be from the decedent's former home outside the United States, and that home must also have been your home. Free irs extension You do not have to meet the time test described earlier. Free irs extension How to report moving expenses. Free irs extension   Use Form 3903 to report your moving expenses and figure your allowable deduction. Free irs extension Claim the deduction as an adjustment to income on Form 1040. Free irs extension (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Free irs extension ) Reimbursements. Free irs extension   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Free irs extension You also must include in gross income reimbursements paid to you under a nonaccountable plan. Free irs extension However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Free irs extension Additional information. Free irs extension   For additional information about moving expenses, see Publication 521. Free irs extension Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Free irs extension Contributions. Free irs extension   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Free irs extension You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Free irs extension For more information, see Publication 526, Charitable Contributions. Free irs extension Real estate tax and home mortgage interest. Free irs extension   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Free irs extension You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Free irs extension Example. Free irs extension Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Free irs extension During the year, Adam used the allowance, with other funds, to provide a home for himself. Free irs extension His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Free irs extension Adam did not have any other expenses related to providing a home for himself. Free irs extension Adam must reduce his deductions for home mortgage interest and real estate taxes. Free irs extension He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Free irs extension The result is 3/4. Free irs extension Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Free irs extension He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Free irs extension Exception to the reduction. Free irs extension   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Free irs extension Required statement. Free irs extension   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Free irs extension The statement must contain all of the following information. Free irs extension The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Free irs extension The amount of otherwise deductible expenses attributable to each type of tax-free income. Free irs extension The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Free irs extension An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Free irs extension   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Free irs extension Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Free irs extension S. Free irs extension income tax liability or deduct them as an itemized deduction when figuring your taxable income. Free irs extension Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Free irs extension Foreign tax credit. Free irs extension   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Free irs extension If you choose to figure a credit against your U. Free irs extension S. Free irs extension tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Free irs extension S. Free irs extension income tax return. Free irs extension    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Free irs extension If all your foreign income is exempt from U. Free irs extension S. Free irs extension tax, you will not be able to claim a foreign tax credit. Free irs extension   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Free irs extension Exemption from limit. Free irs extension   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Free irs extension Your only foreign income is passive income, such as interest, dividends, and royalties. Free irs extension The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Free irs extension The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Free irs extension If you make the election, you can claim a foreign tax credit without filing Form 1116. Free irs extension However, you cannot carry back or carry over any unused foreign tax to or from this year. Free irs extension See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Free irs extension Foreign tax deduction. Free irs extension   If you choose to deduct all foreign income taxes on your U. Free irs extension S. Free irs extension income tax return, itemize the deduction on Schedule A (Form 1040). Free irs extension You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Free irs extension Example. Free irs extension Dennis and Christina are married and live and work in Country X. Free irs extension Dennis works for the U. Free irs extension S. Free irs extension Government and Christina is employed by a private company. Free irs extension They pay income tax to Country X on Christina's income only. Free irs extension Dennis and Christina file a joint tax return and exclude all of Christina's income. Free irs extension They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Free irs extension Deduction for other foreign taxes. Free irs extension   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free irs extension You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Free irs extension   You can deduct real property taxes you pay that are imposed on you by a foreign country. Free irs extension You take this deduction on Schedule A (Form 1040). Free irs extension You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free irs extension More information. Free irs extension   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Free irs extension Local (Foreign) Tax Return As a U. Free irs extension S. Free irs extension Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Free irs extension Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Free irs extension Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Free irs extension Review the treaty text carefully to determine whether your U. Free irs extension S. Free irs extension Government remuneration is taxable in the host country. Free irs extension You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Free irs extension If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Free irs extension If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Free irs extension Most income tax treaties contain an article providing relief from double taxation. Free irs extension Many treaties contain special foreign tax credit rules for U. Free irs extension S. Free irs extension citizens who are residents of a treaty country. Free irs extension For more information about the foreign tax credit, see Foreign Taxes, earlier. Free irs extension Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Free irs extension For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Free irs extension Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Free irs extension Check with the appropriate U. Free irs extension S. Free irs extension Embassy for more information. Free irs extension Double Withholding If your U. Free irs extension S. Free irs extension government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Free irs extension S. Free irs extension tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Free irs extension S. Free irs extension income tax return on this income. Free irs extension Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Free irs extension How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free irs extension By selecting the method that is best for you, you will have quick and easy access to tax help. Free irs extension Free help with your tax return. Free irs extension   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free irs extension The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free irs extension The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free irs extension Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free irs extension Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free irs extension To find the nearest VITA or TCE site, visit IRS. Free irs extension gov or call 1-800-906-9887 or 1-800-829-1040. Free irs extension   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free irs extension To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free irs extension aarp. Free irs extension org/money/taxaide or call 1-888-227-7669. Free irs extension   For more information on these programs, go to IRS. Free irs extension gov and enter “VITA” in the search box. Free irs extension Internet. Free irs extension You can access the IRS website at IRS. Free irs extension gov 24 hours a day, 7 days a week to: E-file your return. Free irs extension Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free irs extension Check the status of your 2012 refund. Free irs extension Go to IRS. Free irs extension gov and click on Where’s My Refund. Free irs extension Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free irs extension If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free irs extension Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free irs extension Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Free irs extension Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free irs extension So in a change from previous filing seasons, you won't get an estimated refund date right away. Free irs extension Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free irs extension You can obtain a free transcript online at IRS. Free irs extension gov by clicking on Order a Return or Account Transcript under “Tools. Free irs extension ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free irs extension You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free irs extension Download forms, including talking tax forms, instructions, and publications. Free irs extension Order IRS products. Free irs extension Research your tax questions. Free irs extension Search publications by topic or keyword. Free irs extension Use the Internal Revenue Code, regulations, or other official guidance. Free irs extension View Internal Revenue Bulletins (IRBs) published in the last few years. Free irs extension Figure your withholding allowances using the IRS Withholding Calculator at www. Free irs extension irs. Free irs extension gov/individuals. Free irs extension Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free irs extension gov by typing Alternative Minimum Tax Assistant in the search box. Free irs extension Sign up to receive local and national tax news by email. Free irs extension Get information on starting and operating a small business. Free irs extension Phone. Free irs extension Many services are available by phone. Free irs extension   Ordering forms, instructions, and publications. Free irs extension Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Free irs extension You should receive your order within 10 days. Free irs extension Asking tax questions. Free irs extension Call the IRS with your tax questions at 1-800-829-1040. Free irs extension Solving problems. Free irs extension You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free irs extension An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free irs extension Call your local Taxpayer Assistance Center for an appointment. Free irs extension To find the number, go to www. Free irs extension irs. Free irs extension gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free irs extension TTY/TDD equipment. Free irs extension If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free irs extension The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free irs extension These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free irs extension gsa. Free irs extension gov/fedrelay. Free irs extension TeleTax topics. Free irs extension Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free irs extension Checking the status of your 2012 refund. Free irs extension To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Free irs extension Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free irs extension If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free irs extension Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free irs extension Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free irs extension Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free irs extension Outside the U. Free irs extension S. Free irs extension If you are outside the United States, taxpayer assistance is available at the following U. Free irs extension S Embassies or consulate. Free irs extension Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Free irs extension If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Free irs extension If you are in a U. Free irs extension S. Free irs extension territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Free irs extension S. Free irs extension Virgin Islands) and have a tax question, you can call 1-800-829-1040. Free irs extension Evaluating the quality of our telephone services. Free irs extension To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free irs extension One method is for a second IRS representative to listen in on or record random telephone calls. Free irs extension Another is to ask some callers to complete a short survey at the end of the call. Free irs extension Walk-in. Free irs extension Some products and services are available on a walk-in basis. Free irs extension   Products. Free irs extension You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free irs extension Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free irs extension Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free irs extension Services. Free irs extension You can walk in to your local TAC most business days for personal, face-to-face tax help. Free irs extension An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free irs extension If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free irs extension No appointment is necessary—just walk in. Free irs extension Before visiting, check www. Free irs extension irs. Free irs extension gov/localcontacts for hours of operation and services provided. Free irs extension If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Free irs extension You can leave a message and a representative will call you back within 2 business days. Free irs extension All other issues will be handled without an appointment. Free irs extension To call your local TAC, go to  www. Free irs extension irs. Free irs extension gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free irs extension Outside the U. Free irs extension S. Free irs extension If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Free irs extension S. Free irs extension Embassies and consulates. Free irs extension Mail. Free irs extension You can send your order for forms, instructions, and publications to the address below. Free irs extension You should receive a response within 10 days after your request is received. Free irs extension  Internal Revenue Service 1201 N. Free irs extension Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Free irs extension S. Free irs extension If you are outside the United States, you can get tax assistance by writing to the address below. Free irs extension  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Free irs extension   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free irs extension Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free irs extension TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free irs extension Remember, the worst thing you can do is nothing at all. Free irs extension   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free irs extension You face (or your business is facing) an immediate threat of adverse action. Free irs extension You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free irs extension   If you qualify for help, they will do everything they can to get your problem resolved. Free irs extension You will be assigned to one advocate who will be with you at every turn. Free irs extension TAS has offices in every state, the District of Columbia, and Puerto Rico. Free irs extension Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free irs extension And its services are always free. Free irs extension   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free irs extension The TAS tax toolkit at www. Free irs extension TaxpayerAdvocate. Free irs extension irs. Free irs extension gov can help you understand these rights. Free irs extension   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free irs extension irs. Free irs extension gov/advocate. Free irs extension You can also call the toll-free number at 1-877-777-4778. Free irs extension Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free irs extension These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free irs extension gsa. Free irs extension gov/fedrelay. Free irs extension   TAS also handles large-scale or systemic problems that affect many taxpayers. Free irs extension If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free irs extension irs. Free irs extension gov/advocate. Free irs extension    Outside the U. Free irs extension S. Free irs extension If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Free irs extension You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Free irs extension R. Free irs extension 00968-8000 Low Income Taxpayer Clinics (LITCs). Free irs extension   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free irs extension Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free irs extension These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free irs extension Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free irs extension For more information and to find a clinic near you, see the LITC page on www. Free irs extension irs. Free irs extension gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free irs extension This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free irs extension Free tax services. Free irs extension   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free irs extension Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free irs extension The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free irs extension The majority of the information and services listed in this publication are available to you free of charge. Free irs extension If there is a fee associated with a resource or service, it is listed in the publication. Free irs extension   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free irs extension DVD for tax products. Free irs extension You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free irs extension Prior-year forms, instructions, and publications. Free irs extension Tax Map: an electronic research tool and finding aid. Free irs extension Tax law frequently asked questions. Free irs extension Tax Topics from the IRS telephone response system. Free irs extension Internal Revenue Code—Title 26 of the U. Free irs extension S. Free irs extension Code. Free irs extension Links to other Internet-based tax research materials. Free irs extension Fill-in, print, and save features for most tax forms. Free irs extension Internal Revenue Bulletins. Free irs extension Toll-free and email technical support. Free irs extension Two releases during the year. Free irs extension  – The first release will ship the beginning of January 2013. Free irs extension  – The final release will ship the beginning of March 2013. Free irs extension Purchase the DVD from National Technical Information Service (NTIS) at www. Free irs extension irs. Free irs extension gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free irs extension Prev  Up  Next   Home   More Online Publications
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American Holidays

Americans celebrate a variety of federal holidays and other national observances.


Federal Holidays

Find the dates for this year's federal holidays.

Federal law establishes the following public holidays for federal employees. If the holiday falls during the weekend, it may be observed on a different day.

Many government offices are closed on federal holidays and some private businesses may close as well. If you plan to visit a government office on or around a federal holiday, you should contact them to determine when they will be open. Find contact information for government departments and agencies.

New Year's Day

New Year's Day is January 1. The celebration of this holiday begins the night before, when Americans gather to wish each other a happy and prosperous coming year. Many Americans make New Year's resolutions. See the New Year's resolutions that are popular every year.

Birthday of Martin Luther King, Jr.

Martin Luther King, Jr. Day is celebrated on the third Monday in January. The Reverend Martin Luther King, Jr. was an African-American clergyman who is recognized for his tireless efforts to win civil rights for all people through nonviolent means.

Washington's Birthday

Washington's Birthday is observed the third Monday of February in honor George Washington, the first President of the United States. This date is commonly called Presidents' Day and many groups honor the legacy of past presidents on this date.

Memorial Day

Memorial Day is a observed the last Monday of May. It originally honored the people killed in the American Civil War, but has become a day on which the American dead of all wars are remembered.

Independence Day

Independence Day is July 4. This holiday honors the nation's birthday - the adoption of the Declaration of Independence on July 4, 1776. It is a day of picnics and patriotic parades, a night of concerts, and fireworks.

Labor Day

Labor Day is the first Monday of September. This holiday honors the nation's working people, typically with parades. For most Americans it marks the end of the summer vacation season and the start of the school year.

Columbus Day

Columbus Day is a celebrated on the second Monday in October. The day commemorates October 12, 1492, when Italian navigator Christopher Columbus landed in the New World. The holiday was first proclaimed in 1937 by President Franklin D. Roosevelt.

Veterans Day

Veterans Day is celebrated on November 11. This holiday was originally called Armistice Day and established to honor Americans who had served in World War I. It now honors veterans of all wars in which the U.S. has fought. Veterans' organizations hold parades, and the president places a wreath on the Tomb of the Unknowns at Arlington National Cemetery in Virginia.

Thanksgiving Day

Thanksgiving Day is celebrated on the fourth Thursday in November. In the fall of 1621, the Pilgrims held a three-day feast to celebrate a bountiful harvest. Many regard this event as the nation's first Thanksgiving. The Thanksgiving feast became a national tradition and almost always includes some of the foods served at the first feast: roast turkey, cranberry sauce, potatoes, and pumpkin pie.

Christmas Day

Christmas Day is a celebrated on December 25. Christmas is a Christian holiday marking the birth of the Christ Child. Decorating houses and yards with lights, putting up Christmas trees, giving gifts, and sending greeting cards have become holiday traditions even for many non-Christian Americans. Find tips to help celebrate.

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Other Celebrations and Observances

There are many commonly observed celebrations in the United States that are not federal holidays. Some of these observances honor groups of people, such as National African American History Month and Women's History Month, or causes, such as National Oceans Month and National Substance Abuse Prevention Month. Many of these holidays and observances are proclaimed by the President ever year. View recent Presidential proclamations.

These are some of the most popular American celebrations and observances that occur every year.

Groundhog Day

Groundhog Day is February 2 and has been celebrated since 1887. On Groundhog Day, crowds gather in Punxsutawney, Pennsylvania, to see if groundhog Punxsutawney Phil sees his shadow after emerging from his burrow, thus predicting six more weeks of winter weather.

Valentine's Day

Valentine's Day is celebrated on February 14. The day was named after an early Christian martyr, and on Valentine's Day, Americans give presents like candy or flowers to the ones they love. The first mass-produced valentine cards were sold in the 1840s.

Earth Day

Earth Day is observed on April 22. First celebrated in 1970 in the United States, it inspired national legislation such as the Clean Air and Clean Water Acts. Earth Day is designed to promote ecology, encourage respect for life on earth, and highlight concern over pollution of the soil, air, and water.

Arbor Day

National Arbor Day was proclaimed as the last Friday in April by President Richard Nixon in 1970. A number of state Arbor Days are observed at other times of the year to coincide with the best tree planting weather. The observance began in 1872, when Nebraska settlers and homesteaders were urged to plant trees on the largely treeless plains.

Mother's Day

Mother's Day is the second Sunday of May. President Woodrow Wilson issued a proclamation in 1914 that started the holiday. He asked Americans to give a public expression of reverence to mothers on this day. Carnations have come to represent Mother's Day, following President William McKinley's habit of always wearing a white carnation, his mother's favorite flower.

Flag Day

Flag Day, celebrated June 14, has been a presidentially proclaimed observance since 1916. Although Flag Day is not a federal holiday, Americans are encouraged to display the flag outside their homes and businesses on this day to honor the history and heritage the American flag represents.

Father's Day

Father's Day celebrates fathers every third Sunday of June. Father's Day began in 1909 in Spokane, Washington, when a daughter requested a special day to honor her father, a Civil War veteran who raised his children after his wife died. The first presidential proclamation honoring fathers was issued in 1966 by President Lyndon Johnson.

Patriot Day

September 11, 2001, was a defining moment in American history. On that day, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a consequence of the attacks. Patriot Day and National Day of Service and Remembrance is observed on September 11 in honor of the victims of these attacks.

Halloween

Halloween is celebrated on October 31. On Halloween, American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them small gifts of candy or money.

Pearl Harbor Day

Pearl Harbor Remembrance Day is December 7. In 1994, Congress designated this national observance to honor the more than 2,400 military service personnel who died on this date in 1941, during the surprise attack on Pearl Harbor, Hawaii, by Japanese forces. The attack on Pearl Harbor caused the United States to enter World War II.

Ethnic and Religious Holidays

Various ethnic and religious groups in America celebrate days with special meaning to them even though these are not national holidays. For example, Christians celebrate the resurrection of Jesus Christ on Easter, Jews observe their high holy days in September, Muslims celebrate Ramadan, and African Americans celebrate Kwanzaa. There are many other religious and ethnic celebrations in the United States.

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The Free Irs Extension

Free irs extension Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Free irs extension Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. Free irs extension Form 1040A filers. Free irs extension Form 1040 filers. Free irs extension More information. Free irs extension Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Free irs extension Taxpayer identification numbers for aliens. Free irs extension Taxpayer identification numbers for adoptees. Free irs extension Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. Free irs extension S. Free irs extension citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. Free irs extension For details, see Table 1 and Table 2. Free irs extension You also must file if one of the situations described in Table 3 applies. Free irs extension The filing requirements apply even if you owe no tax. Free irs extension Table 1. Free irs extension 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Free irs extension . Free irs extension . Free irs extension AND at the end of 2013 you were. Free irs extension . Free irs extension . Free irs extension * THEN file a return if your gross income was at least. Free irs extension . Free irs extension . Free irs extension ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 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 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Free irs extension ** Gross income means all income you receive 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). Free irs extension 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). Free irs extension If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Free irs extension Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Free irs extension Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free irs extension 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. Free irs extension *** 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. Free irs extension You may have to pay a penalty if you are required to file a return but fail to do so. Free irs extension If you willfully fail to file a return, you may be subject to criminal prosecution. Free irs extension For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Free irs extension Gross income. Free irs extension    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free irs extension If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Free irs extension For a list of community property states, see Community property states under Married Filing Separately, later. Free irs extension Self-employed persons. Free irs extension    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. Free irs extension If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. Free irs extension In either case, you must add any income from investments and from incidental or outside operations or sources. Free irs extension    You must file Form 1040 if you owe any self-employment tax. Free irs extension Filing status. Free irs extension    Your filing status generally depends on whether you are single or married. Free irs extension Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Free irs extension Filing status is discussed in detail later in this publication. Free irs extension Age. Free irs extension    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. Free irs extension For 2013, you are 65 or older if you were born before January 2, 1949. Free irs extension Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Free irs extension Dependents should see Table 2 instead. Free irs extension Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Free irs extension You are the surviving spouse, executor, administrator, or legal representative. Free irs extension The decedent met the filing requirements described in this publication at the time of his or her death. Free irs extension For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Free irs extension Table 2. Free irs extension 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Free irs extension If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Free irs extension  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Free irs extension It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Free irs extension Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Free irs extension Gross income is the total of your unearned and earned income. Free irs extension If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Free irs extension For details, see Exemptions for Dependents. Free irs extension Single dependents—Were you either age 65 or older or blind? □ No. Free irs extension You must file a return if any of the following apply. Free irs extension Your unearned income was more than $1,000. Free irs extension Your earned income was more than $6,100. Free irs extension Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Free irs extension     □ Yes. Free irs extension You must file a return if any of the following apply. Free irs extension Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Free irs extension Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Free irs extension 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). Free irs extension     Married dependents—Were you either age 65 or older or blind? □ No. Free irs extension You must file a return if any of the following apply. Free irs extension Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free irs extension Your unearned income was more than $1,000. Free irs extension Your earned income was more than $6,100. Free irs extension Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Free irs extension     □ Yes. Free irs extension You must file a return if any of the following apply. Free irs extension Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free irs extension Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Free irs extension Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Free irs extension 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). Free irs extension     U. Free irs extension S. Free irs extension Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. Free irs extension For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Free irs extension S. Free irs extension Citizens and Resident Aliens Abroad. Free irs extension Residents of Puerto Rico If you are a U. Free irs extension S. Free irs extension citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Free irs extension S. Free irs extension income tax return for any year in which you meet the income requirements. Free irs extension This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Free irs extension If you are a bona fide resident of Puerto Rico for the whole year, your U. Free irs extension S. Free irs extension gross income does not include income from sources within Puerto Rico. Free irs extension It does, however, include any income you received for your services as an employee of the United States or any U. Free irs extension S. Free irs extension agency. Free irs extension If you receive income from Puerto Rican sources that is not subject to U. Free irs extension S. Free irs extension tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Free irs extension S. Free irs extension income tax return. Free irs extension For more information, see Publication 570, Tax Guide for Individuals With Income From U. Free irs extension S. Free irs extension Possessions. Free irs extension Individuals With Income From U. Free irs extension S. Free irs extension Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Free irs extension S. Free irs extension Virgin Islands, special rules may apply when determining whether you must file a U. Free irs extension S. Free irs extension federal income tax return. Free irs extension In addition, you may have to file a return with the individual possession government. Free irs extension See Publication 570 for more information. Free irs extension Dependents A person who is a dependent may still have to file a return. Free irs extension It depends on his or her earned income, unearned income, and gross income. Free irs extension For details, see Table 2. Free irs extension A dependent must also file if one of the situations described in Table 3 applies. Free irs extension Responsibility of parent. Free irs extension    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. Free irs extension 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. Free irs extension ” Earned income. Free irs extension    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Free irs extension Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. Free irs extension See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Free irs extension Child's earnings. Free irs extension    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Free irs extension This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Free irs extension But if the child does not pay the tax due on this income, the parent is liable for the tax. Free irs extension Unearned income. Free irs extension    Unearned income includes income such as interest, dividends, and capital gains. Free irs extension Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Free irs extension Election to report child's unearned income on parent's return. Free irs extension    You may be able to include your child's interest and dividend income on your tax return. Free irs extension If you do this, your child will not have to file a return. Free irs extension To make this election, all of the following conditions must be met. Free irs extension Your child was under age 19 (or under age 24 if a student) at the end of 2013. Free irs extension (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. Free irs extension Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. Free irs extension ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Free irs extension The interest and dividend income was less than $10,000. Free irs extension Your child is required to file a return for 2013 unless you make this election. Free irs extension Your child does not file a joint return for 2013. Free irs extension No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. Free irs extension No federal income tax was withheld from your child's income under the backup withholding rules. Free irs extension You are the parent whose return must be used when making the election to report your child's unearned income. Free irs extension   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Free irs extension Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. Free irs extension See Table 3 for those other situations when you must file. Free irs extension Table 3. Free irs extension Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. Free irs extension 1. Free irs extension You owe any special taxes, including any of the following. Free irs extension   a. Free irs extension Alternative minimum tax. Free irs extension (See Form 6251. Free irs extension )   b. Free irs extension Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Free irs extension (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Free irs extension ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Free irs extension   c. Free irs extension Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). Free irs extension   d. Free irs extension Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. Free irs extension (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Free irs extension )   e. Free irs extension Household employment taxes. Free irs extension But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Free irs extension   f. Free irs extension Recapture taxes. Free irs extension (See the Form 1040 instructions for lines 44, 59b, and 60. Free irs extension ) 2. Free irs extension You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Free irs extension 3. Free irs extension You had net earnings from self-employment of at least $400. Free irs extension (See Schedule SE (Form 1040) and its instructions. Free irs extension ) 4. Free irs extension You had wages of $108. Free irs extension 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Free irs extension (See Schedule SE (Form 1040) and its instructions. Free irs extension ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Free irs extension For example, you should file if one of the following applies. Free irs extension You had income tax withheld from your pay. Free irs extension You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Free irs extension You qualify for the earned income credit. Free irs extension See Publication 596, Earned Income Credit (EIC), for more information. Free irs extension You qualify for the additional child tax credit. Free irs extension See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Free irs extension You qualify for the refundable American opportunity education credit. Free irs extension See Form 8863, Education Credits. Free irs extension You qualify for the health coverage tax credit. Free irs extension For information about this credit, see Form 8885, Health Coverage Tax Credit. Free irs extension You qualify for the credit for federal tax on fuels. Free irs extension See Form 4136, Credit for Federal Tax Paid on Fuels. Free irs extension Form 1099-B received. Free irs extension    Even if you are not required to file a return, you should consider filing if all of the following apply. Free irs extension You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Free irs extension The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. Free irs extension Box 3 of Form 1099-B (or substitute statement) is blank. Free irs extension In this case, filing a return may keep you from getting a notice from the IRS. Free irs extension Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. Free irs extension You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Free irs extension There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Free irs extension If more than one filing status applies to you, choose the one that will give you the lowest tax. Free irs extension Marital Status In general, your filing status depends on whether you are considered unmarried or married. Free irs extension Unmarried persons. Free irs extension    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Free irs extension   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Free irs extension Divorced persons. Free irs extension    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Free irs extension Divorce and remarriage. Free irs extension    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Free irs extension Annulled marriages. Free irs extension    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Free irs extension You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. Free irs extension Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Free irs extension If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Free irs extension However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Free irs extension Head of household or qualifying widow(er) with dependent child. Free irs extension    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Free irs extension See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Free irs extension Married persons. Free irs extension    If you are considered married, you and your spouse can file a joint return or separate returns. Free irs extension Considered married. Free irs extension    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Free irs extension You are married and living together. Free irs extension You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Free irs extension You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Free irs extension You are separated under an interlocutory (not final) decree of divorce. Free irs extension Same-sex marriage. Free irs extension    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free irs extension The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Free irs extension However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Free irs extension   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Free irs extension S. Free irs extension territories and possessions. Free irs extension It means any domestic jurisdiction that has the legal authority to sanction marriages. Free irs extension The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Free irs extension   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Free irs extension However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. Free irs extension   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Free irs extension gov. Free irs extension Spouse died during the year. Free irs extension    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Free irs extension   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Free irs extension For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Free irs extension   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Free irs extension Your deceased spouse's filing status is married filing separately for that year. Free irs extension Married persons living apart. Free irs extension    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Free irs extension If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Free irs extension Also, your tax may be lower, and you may be able to claim the earned income credit. Free irs extension See Head of Household , later. Free irs extension Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Free irs extension To determine your marital status, see Marital Status , earlier. Free irs extension Widow(er). Free irs extension    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Free irs extension You may, however, be able to use another filing status that will give you a lower tax. Free irs extension See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Free irs extension How to file. Free irs extension    You can file Form 1040. Free irs extension If you have taxable income of less than $100,000, you may be able to file Form 1040A. Free irs extension If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Free irs extension If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Free irs extension Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Free irs extension Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Free irs extension On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Free irs extension You can file a joint return even if one of you had no income or deductions. Free irs extension If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Free irs extension Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Free irs extension If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Free irs extension You can choose the method that gives the two of you the lower combined tax. Free irs extension How to file. Free irs extension    If you file as married filing jointly, you can use Form 1040. Free irs extension If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Free irs extension If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Free irs extension If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Free irs extension Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Free irs extension Spouse died. Free irs extension    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Free irs extension See Spouse died during the year , under Married persons, earlier. Free irs extension   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Free irs extension Divorced persons. Free irs extension    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Free irs extension Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Free irs extension Accounting period. Free irs extension    Both of you must use the same accounting period, but you can use different accounting methods. Free irs extension Joint responsibility. Free irs extension    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Free irs extension This means that if one spouse does not pay the tax due, the other may have to. Free irs extension Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Free irs extension One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Free irs extension   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Free irs extension Divorced taxpayer. Free irs extension    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Free irs extension This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Free irs extension Relief from joint responsibility. Free irs extension    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Free irs extension You can ask for relief no matter how small the liability. Free irs extension   There are three types of relief available. Free irs extension Innocent spouse relief. Free irs extension Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). Free irs extension Equitable relief. Free irs extension    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Free irs extension Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Free irs extension Signing a joint return. Free irs extension    For a return to be considered a joint return, both spouses generally must sign the return. Free irs extension Spouse died before signing. Free irs extension    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Free irs extension If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Free irs extension Spouse away from home. Free irs extension    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. Free irs extension Injury or disease prevents signing. Free irs extension    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Free irs extension ” Be sure to also sign in the space provided for your signature. Free irs extension Attach a dated statement, signed by you, to the return. Free irs extension The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Free irs extension Signing as guardian of spouse. Free irs extension    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Free irs extension Spouse in combat zone. Free irs extension    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Free irs extension Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Free irs extension For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Free irs extension Other reasons spouse cannot sign. Free irs extension    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Free irs extension Attach the power of attorney (or a copy of it) to your tax return. Free irs extension You can use Form 2848. Free irs extension Nonresident alien or dual-status alien. Free irs extension    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Free irs extension However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Free irs extension S. Free irs extension citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Free irs extension If you do file a joint return, you and your spouse are both treated as U. Free irs extension S. Free irs extension residents for the entire tax year. Free irs extension See chapter 1 of Publication 519. Free irs extension Married Filing Separately You can choose married filing separately as your filing status if you are married. Free irs extension This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Free irs extension If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Free irs extension You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Free irs extension This can apply to you even if you are not divorced or legally separated. Free irs extension If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Free irs extension The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Free irs extension See Head of Household , later, for more information. Free irs extension You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Free irs extension However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Free irs extension This way you can make sure you are using the filing status that results in the lowest combined tax. Free irs extension When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Free irs extension How to file. Free irs extension    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Free irs extension You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Free irs extension   You can file Form 1040. Free irs extension If your taxable income is less than $100,000, you may be able to file Form 1040A. Free irs extension Select this filing status by checking the box on line 3 of either form. Free irs extension Enter your spouse's full name and SSN or ITIN in the spaces provided. Free irs extension If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Free irs extension Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Free irs extension Special Rules If you choose married filing separately as your filing status, the following special rules apply. Free irs extension Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Free irs extension Your tax rate generally is higher than on a joint return. Free irs extension Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Free irs extension You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). Free irs extension If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Free irs extension See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Free irs extension You cannot take the earned income credit. Free irs extension You cannot take the exclusion or credit for adoption expenses in most cases. Free irs extension You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Free irs extension You cannot exclude any interest income from qualified U. Free irs extension S. Free irs extension savings bonds you used for higher education expenses. Free irs extension If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Free irs extension The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Free irs extension Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Free irs extension If your spouse itemizes deductions, you cannot claim the standard deduction. Free irs extension If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Free irs extension Adjusted gross income (AGI) limits. Free irs extension    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Free irs extension Individual retirement arrangements (IRAs). Free irs extension    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Free irs extension Your deduction is reduced or eliminated if your income is more than a certain amount. Free irs extension This amount is much lower for married individuals who file separately and lived together at any time during the year. Free irs extension For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Free irs extension Rental activity losses. Free irs extension    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. Free irs extension This is called a special allowance. Free irs extension However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Free irs extension Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Free irs extension See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Free irs extension Community property states. Free irs extension    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Free irs extension See Publication 555, Community Property. Free irs extension Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Free irs extension You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Free irs extension This does not include any extensions. Free irs extension A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Free irs extension Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Free irs extension Exception. Free irs extension    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Free irs extension The personal representative has 1 year from the due date (including extensions) of the return to make the change. Free irs extension See Publication 559 for more information on filing income tax returns for a decedent. Free irs extension Head of Household You may be able to file as head of household if you meet all the following requirements. Free irs extension You are unmarried or considered unmarried on the last day of the year. Free irs extension See Marital Status , earlier, and Considered Unmarried , later. Free irs extension You paid more than half the cost of keeping up a home for the year. Free irs extension A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Free irs extension However, if the qualifying person is your dependent parent, he or she does not have to live with you. Free irs extension See Special rule for parent , later, under Qualifying Person. Free irs extension If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Free irs extension You will also receive a higher standard deduction than if you file as single or married filing separately. Free irs extension How to file. Free irs extension    If you file as head of household, you can use Form 1040. Free irs extension If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Free irs extension Indicate your choice of this filing status by checking the box on line 4 of either form. Free irs extension Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Free irs extension Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Free irs extension You are considered unmarried on the last day of the tax year if you meet all the following tests. Free irs extension You file a separate return (defined earlier under Joint Return After Separate Returns ). Free irs extension You paid more than half the cost of keeping up your home for the tax year. Free irs extension Your spouse did not live in your home during the last 6 months of the tax year. Free irs extension Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Free irs extension See Temporary absences , later. Free irs extension Your home was the main home of your child, stepchild, or foster child for more than half the year. Free irs extension (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Free irs extension ) You must be able to claim an exemption for the child. Free irs extension However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. Free irs extension The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Free irs extension If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Free irs extension See Publication 555 for more information. Free irs extension Nonresident alien spouse. Free irs extension    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Free irs extension However, your spouse is not a qualifying person for head of household purposes. Free irs extension You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Free irs extension Choice to treat spouse as resident. Free irs extension    You are considered married if you choose to treat your spouse as a resident alien. Free irs extension See chapter 1 of Publication 519. Free irs extension Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Free irs extension You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Free irs extension Worksheet 1. Free irs extension Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Free irs extension Costs you include. Free irs extension    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Free irs extension   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Free irs extension However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Free irs extension Costs you do not include. Free irs extension    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Free irs extension Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Free irs extension Qualifying Person See Table 4 to see who is a qualifying person. Free irs extension Any person not described in Table 4 is not a qualifying person. Free irs extension Example 1—child. Free irs extension Your unmarried son lived with you all year and was 18 years old at the end of the year. Free irs extension He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Free irs extension As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. Free irs extension Example 2—child who is not qualifying person. Free irs extension The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Free irs extension Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Free irs extension Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Free irs extension As a result, he is not your qualifying person for head of household purposes. Free irs extension Example 3—girlfriend. Free irs extension Your girlfriend lived with you all year. Free irs extension Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . Free irs extension See Table 4. Free irs extension Example 4—girlfriend's child. Free irs extension The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Free irs extension He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). Free irs extension As a result, he is not your qualifying person for head of household purposes. Free irs extension Home of qualifying person. Free irs extension    Generally, the qualifying person must live with you for more than half of the year. Free irs extension Special rule for parent. Free irs extension    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Free irs extension However, you must be able to claim an exemption for your father or mother. Free irs extension Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Free irs extension   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Free irs extension Death or birth. Free irs extension    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. Free irs extension To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Free irs extension Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Free irs extension Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. Free irs extension Example. Free irs extension You are unmarried. Free irs extension Your mother, for whom you can claim an exemption, lived in an apartment by herself. Free irs extension She died on September 2. Free irs extension The cost of the upkeep of her apartment for the year until her death was $6,000. Free irs extension You paid $4,000 and your brother paid $2,000. Free irs extension Your brother made no other payments towards your mother's support. Free irs extension Your mother had no income. Free irs extension Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. Free irs extension Temporary absences. Free irs extension    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Free irs extension It must be reasonable to assume the absent person will return to the home after the temporary absence. Free irs extension You must continue to keep up the home during the absence. Free irs extension Kidnapped child. Free irs extension    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Free irs extension You can claim head of household filing status if all the following statements are true. Free irs extension The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Free irs extension In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Free irs extension You would have qualified for head of household filing status if the child had not been kidnapped. Free irs extension   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Free irs extension Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Free irs extension The year of death is the last year for which you can file jointly with your deceased spouse. Free irs extension See Married Filing Jointly , earlier. Free irs extension You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Free irs extension For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. Free irs extension The rules for using this filing status are explained in detail here. Free irs extension This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Free irs extension It does not entitle you to file a joint return. Free irs extension How to file. Free irs extension    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Free irs extension If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Free irs extension Check the box on line 5 of either form. Free irs extension Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Free irs extension Table 4. Free irs extension Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. Free irs extension IF the person is your . Free irs extension . Free irs extension . Free irs extension   AND . Free irs extension . Free irs extension . Free irs extension   THEN that person is . Free irs extension . Free irs extension . Free irs extension qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Free irs extension   he or she is married and you can claim an exemption for him or her   a qualifying person. Free irs extension   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Free irs extension 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Free irs extension 6   you cannot claim an exemption for him or her   not a qualifying person. Free irs extension qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Free irs extension   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. Free irs extension   he or she did not live with you more than half the year   not a qualifying person. Free irs extension   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Free irs extension   you cannot claim an exemption for him or her   not a qualifying person. Free irs extension 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Free irs extension 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Free irs extension Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. Free irs extension If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Free irs extension 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Free irs extension 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Free irs extension 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Free irs extension See Multiple Support Agreement . Free irs extension 6 See Special rule for parent . Free irs extension Eligibility rules. Free irs extension    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Free irs extension You were entitled to file a joint return with your spouse for the year your spouse died. Free irs extension It does not matter whether you actually filed a joint return. Free irs extension Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Free irs extension You have a child or stepchild for whom you can claim an exemption. Free irs extension This does not include a foster child. Free irs extension This child lived in your home all year, except for temporary absences. Free irs extension See Temporary absences , earlier, under Head of Household. Free irs extension There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Free irs extension You paid more than half the cost of keeping up a home for the year. Free irs extension See Keeping Up a Home , earlier, under Head of Household. Free irs extension Example. Free irs extension John's wife died in 2011. Free irs extension John has not remarried. Free irs extension He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Free irs extension For 2011 he was entitled to file a joint return for himself and his deceased wife. Free irs extension For 2012 and 2013, he can file as a qualifying widower with a dependent child. Free irs extension After 2013, he can file as head of household if he qualifies. Free irs extension Death or birth. Free irs extension    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Free irs extension You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Free irs extension Kidnapped child. Free irs extension    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. Free irs extension You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Free irs extension The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Free irs extension In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Free irs extension You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Free irs extension As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Free irs extension Exemptions Exemptions reduce your taxable income. Free irs extension You can deduct $3,900 for each exemption you claim in 2013. Free irs extension If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Free irs extension But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Free irs extension See Phaseout of Exemptions , later. Free irs extension Types of exemptions. Free irs extension    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Free irs extension While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Free irs extension Dependent cannot claim a personal exemption. Free irs extension    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. Free irs extension How to claim exemptions. Free irs extension    How you claim an exemption on your tax return depends on which form you file. Free irs extension Form 1040EZ filers. Free irs extension    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Free irs extension Form 1040A filers. Free irs extension    If you file Form 1040A, complete lines 6a through 6d. Free irs extension The total number of exemptions you can claim is the total in the box on line 6d. Free irs extension Also complete line 26. Free irs extension Form 1040 filers. Free irs extension    If you file Form 1040, complete lines 6a through 6d. Free irs extension The total number of exemptions you can claim is the total in the box on line 6d. Free irs extension Also complete line 42. Free irs extension If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Free irs extension U. Free irs extension S. Free irs extension citizen or resident alien. Free irs extension    If you are a U. Free irs extension S. Free irs extension citizen, U. Free irs extension S. Free irs extension resident alien, U. Free irs extension S. Free irs extension national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Free irs extension Nonresident aliens. Free irs extension    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. Free irs extension You cannot claim exemptions for a spouse or dependents. Free irs extension   These restrictions do not apply if you are a nonresident alien married to a U. Free irs extension S. Free irs extension citizen or resident alien and have chosen to be treated as a resident of the United States. Free irs extension More information. Free irs extension    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Free irs extension Dual-status taxpayers. Free irs extension    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. Free irs extension Personal Exemptions You are generally allowed one exemption for yourself. Free irs extension If you are married, you may be allowed one exemption for your spouse. Free irs extension These are called personal exemptions. Free irs extension Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Free irs extension If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Free irs extension Your Spouse's Exemption Your spouse is never considered your dependent. Free irs extension Joint return. Free irs extension    On a joint return, you can claim one exemption for yourself and one for your spouse. Free irs extension Separate return. Free irs extension    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Free irs extension This is true even if the other taxpayer does not actually claim your spouse as a dependent. Free irs extension You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Free irs extension S. Free irs extension tax purposes and satisfy the other conditions listed above. Free irs extension Head of household. Free irs extension    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. Free irs extension   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Free irs extension Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Free irs extension Death of spouse. Free irs extension    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Free irs extension If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Free irs extension   If you remarried during the year, you cannot take an exemption for your deceased spouse. Free irs extension   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Free irs extension If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Free irs extension Divorced or separated spouse. Free irs extension    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Free irs extension This rule applies even if you provided all of your former spouse's support. Free irs extension Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Free irs extension You can claim an exemption for a dependent even if your dependent files a return. Free irs extension The term “dependent” means: A qualifying child, or A qualifying relative. Free irs extension The terms “ qualifying child ” and “ qualifying relative ” are defined later. Free irs extension You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Free irs extension Dependent taxpayer test. Free irs extension Joint return test. Free irs extension Citizen or resident test. Free irs extension These three tests are explained in detail later. Free irs extension All the requirements for claiming an exemption for a dependent are summarized in Table 5. Free irs extension Table 5. Free irs extension Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Free irs extension For details, see the rest of this publication. Free irs extension You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Free irs extension   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Free irs extension   You cannot claim a person as a dependent unless that person is a U. Free irs extension S. Free irs extension citizen, U. Free irs extension S. Free irs extension resident alien, U. Free irs extension S. Free irs extension national, or a resident of Canada or Mexico. Free irs extension 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Free irs extension   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Free irs extension   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Free irs extension   The child must have lived with you for more than half of the year. Free irs extension 2  The child must not have provided more than half of his or her own support for the year. Free irs extension   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). Free irs extension  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Free irs extension See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. Free irs extension The person cannot be your qualifying child or the qualifying child of any other taxpayer. Free irs extension   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Free irs extension   The person's gross income for the year must be less than $3,900. Free irs extension 3  You must provide more than half of the person's total support for the year. Free irs extension 4  1 There is an exception for certain adopted children. Free irs extension 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Free irs extension 3 There is an exception if the person is disabled and has income from a sheltered workshop. Free irs extension 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Free irs extension Dependent not allowed a personal exemption. Free irs extension If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Free irs extension This is true even if you do not claim the dependent's exemption on your return. Free irs extension It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Free irs extension Housekeepers, maids, or servants. Free irs extension    If these people work for you, you cannot claim exemptions for them. Free irs extension Child tax credit. Free irs extension    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Free irs extension For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Free irs extension Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Free irs extension Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Free irs extension If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Free irs extension Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Free irs extension Exception. Free irs extension    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Free irs extension Example 1—child files joint return. Free irs extension You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Free irs extension He earned $25,000 for the year. Free irs extension The couple files a joint return. Free irs extension You cannot take an exemption for your daughter. Free irs extension Example 2—child files joint return only as claim for refund of withheld tax. Free irs extension Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Free irs extension Neither is required to file a tax return. Free irs extension They do not have a child. Free irs extension Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Free irs extension The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Free irs extension You can claim exemptions for each of them if all the other tests to do so are met. Free irs extension Example 3—child files joint return to claim American opportunity credit. Free irs extension The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Free irs extension He and his wife are not required to file a tax return. Free irs extension However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Free irs extension Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income