Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free State Taxes File

H&r Block 1040ezMy Free Taxes ComIrs 1040ez 2012Aarp Tax Aide LocationsTax Filing For 2012How To File Amended Tax ReturnHow To File 2010 Taxes Online For FreeStudent Tax Form 1098 TFree Turbo Tax For Low IncomeDo I Need To File Taxes If I Was UnemployedEz 40 Tax FormAmending Tax ReturnsI Need To File 2009 Tax Return2012 E File Tax ReturnTax Cut SoftwareFree Ohio Tax Form 1040ez1040x HelpStateincometaxHow To File An Amended Return For 2012Free TaxFiling 2012 Taxes LateTax Act 2012 FreeI Need To File My State Taxes OnlyFreetaxusa Com1040nr Free FileHow To Complete 1040x1040ez 2009 Tax FormFiling 1040nr EzIncome Taxes 2012Ez Form 2013Where Can I Get 1040ez Tax Forms FreeHow Do I Amend My Tax Return2011 Tax Return FormsI Didn T File My 2012 TaxesTax Forms 1040ezIrs 1040ez Form 2014Free State FilingFile Taxes Previous Year1040x TaxHow To Amend A Tax Return 2013

Free State Taxes File

Free state taxes file 5. Free state taxes file   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Free state taxes file You may be able to reduce your federal income tax by claiming one or more of these credits. Free state taxes file Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Free state taxes file For more information, see Publication 524, Credit for the Elderly or the Disabled. Free state taxes file You can take the credit only if you file Form 1040 or Form 1040A. Free state taxes file You cannot take the credit if you file Form 1040EZ or Form 1040NR. Free state taxes file Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Free state taxes file You are a qualified individual. Free state taxes file Your income is not more than certain limits. Free state taxes file  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Free state taxes file   Qualified Individual You are a qualified individual for this credit if you are a U. Free state taxes file S. Free state taxes file citizen or resident alien, and either of the following applies. Free state taxes file You were age 65 or older at the end of 2013. Free state taxes file You were under age 65 at the end of 2013 and all three of the following statements are true. Free state taxes file You retired on permanent and total disability (explained later). Free state taxes file You received taxable disability income for 2013. Free state taxes file On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Free state taxes file Age 65. Free state taxes file You are considered to be age 65 on the day before your 65th birthday. Free state taxes file Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Free state taxes file Figure 5-A. Free state taxes file Are You a Qualified Individual? This image is too large to be displayed in the current screen. Free state taxes file Please click the link to view the image. Free state taxes file Figure 5-A, Are you a qualified individual? U. Free state taxes file S. Free state taxes file citizen or resident alien. Free state taxes file   You must be a U. Free state taxes file S. Free state taxes file citizen or resident alien (or be treated as a resident alien) to take the credit. Free state taxes file Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Free state taxes file Exceptions. Free state taxes file   You may be able to take the credit if you are a nonresident alien who is married to a U. Free state taxes file S. Free state taxes file citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Free state taxes file S. Free state taxes file resident alien. Free state taxes file If you make that choice, both you and your spouse are taxed on your worldwide income. Free state taxes file   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Free state taxes file S. Free state taxes file citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Free state taxes file S. Free state taxes file resident alien for the entire year. Free state taxes file In that case, you may be allowed to take the credit. Free state taxes file   For information on these choices, see chapter 1 of Publication 519, U. Free state taxes file S. Free state taxes file Tax Guide for Aliens. Free state taxes file Married persons. Free state taxes file   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Free state taxes file However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Free state taxes file Head of household. Free state taxes file   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Free state taxes file See Publication 524 and Publication 501. Free state taxes file Under age 65. Free state taxes file   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Free state taxes file You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Free state taxes file You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Free state taxes file   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Free state taxes file If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Free state taxes file Permanent and total disability. Free state taxes file   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Free state taxes file A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Free state taxes file See Physician's statement , later. Free state taxes file Substantial gainful activity. Free state taxes file   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Free state taxes file   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Free state taxes file   Substantial gainful activity is not work you do to take care of yourself or your home. Free state taxes file It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Free state taxes file However, doing this kind of work may show that you are able to engage in substantial gainful activity. Free state taxes file    Figure 5-B. Free state taxes file Income Limits IF your filing status is. Free state taxes file . Free state taxes file . Free state taxes file THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Free state taxes file . Free state taxes file . Free state taxes file OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Free state taxes file . Free state taxes file . Free state taxes file single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Free state taxes file Physician's statement. Free state taxes file   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Free state taxes file   You do not have to file this statement with your tax return, but you must keep it for your records. Free state taxes file The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Free state taxes file Veterans. Free state taxes file   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Free state taxes file VA Form 21-0172 must be signed by a person authorized by the VA to do so. Free state taxes file You can get this form from your local VA regional office. Free state taxes file Physician's statement obtained in earlier year. Free state taxes file   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Free state taxes file For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Free state taxes file If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Free state taxes file   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Free state taxes file Disability income. Free state taxes file   If you are under age 65, you must also have taxable disability income to qualify for the credit. Free state taxes file   Disability income must meet the following two requirements. Free state taxes file It must be paid under your employer's accident or health plan or pension plan. Free state taxes file It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Free state taxes file Payments that are not disability income. Free state taxes file   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Free state taxes file Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Free state taxes file   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Free state taxes file Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Free state taxes file Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Free state taxes file Figuring the credit yourself. Free state taxes file   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Free state taxes file Next, fill out Schedule R (Form 1040A or 1040), Part III. Free state taxes file Credit figured for you. Free state taxes file   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Free state taxes file If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Free state taxes file Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Free state taxes file The credit can be up to 35% of your expenses. Free state taxes file To qualify, you must pay these expenses so you can work or look for work. Free state taxes file If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Free state taxes file If the correct information is not shown, the credit may be reduced or disallowed. Free state taxes file You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Free state taxes file For more information, see Publication 503, Child and Dependent Care Expenses. Free state taxes file Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Free state taxes file The EIC is available to persons with or without a qualifying child. Free state taxes file Credit has no effect on certain welfare benefits. Free state taxes file   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Free state taxes file These programs include the following. Free state taxes file Medicaid and supplemental security income (SSI). Free state taxes file Supplemental Nutrition Assistance Program (food stamps). Free state taxes file Low-income housing. Free state taxes file Temporary Assistance for Needy Families (TANF). Free state taxes file  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Free state taxes file Check with your local benefit coordinator to find out if your refund will affect your benefits. Free state taxes file Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Free state taxes file The specific rules you must meet depend on whether you have a qualifying child. Free state taxes file If you have a qualifying child, the rules in Parts A, B, and D apply to you. Free state taxes file If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Free state taxes file  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Free state taxes file You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Free state taxes file The sections that follow provide additional information for some of the rules. Free state taxes file Adjusted gross income (AGI). Free state taxes file   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Free state taxes file Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Free state taxes file Table 5-1. Free state taxes file Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Free state taxes file Second, you must meet all the rules in one of these columns, whichever applies. Free state taxes file Third, you must meet the rule in this column. Free state taxes file Part A. Free state taxes file  Rules for Everyone Part B. Free state taxes file  Rules If You Have a Qualifying Child Part C. Free state taxes file  Rules If You Do Not Have a Qualifying Child Part D. Free state taxes file  Figuring and Claiming the EIC 1. Free state taxes file Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Free state taxes file 2. Free state taxes file You must have a valid social security number. Free state taxes file  3. Free state taxes file Your filing status cannot be “Married filing separately. Free state taxes file ” 4. Free state taxes file You must be a U. Free state taxes file S. Free state taxes file citizen or resident alien all year. Free state taxes file  5. Free state taxes file You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free state taxes file  6. Free state taxes file Your investment income must be $3,300 or less. Free state taxes file  7. Free state taxes file You must have earned income. Free state taxes file 8. Free state taxes file Your child must meet the relationship, age, residency, and joint return tests. Free state taxes file  9. Free state taxes file Your qualifying child cannot be used by more than one person to claim the EIC. Free state taxes file  10. Free state taxes file You generally cannot be a qualifying child of another person. Free state taxes file 11. Free state taxes file You must be at least age 25 but under age 65. Free state taxes file  12. Free state taxes file You cannot be the dependent of another person. Free state taxes file  13. Free state taxes file You generally cannot be a qualifying child of another person. Free state taxes file  14. Free state taxes file You must have lived in the United States more than half of the year. Free state taxes file 15. Free state taxes file Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Free state taxes file Social security number. Free state taxes file   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Free state taxes file Any qualifying child listed on Schedule EIC also must have a valid SSN. Free state taxes file (See Qualifying child , later, if you have a qualifying child. Free state taxes file )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Free state taxes file An example of a federally funded benefit is Medicaid. Free state taxes file Investment income. Free state taxes file   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Free state taxes file If your investment income is more than $3,300, you cannot claim the credit. Free state taxes file For most people, investment income is the total of the following amounts. Free state taxes file Taxable interest (line 8a of Form 1040 or 1040A). Free state taxes file Tax-exempt interest (line 8b of Form 1040 or 1040A). Free state taxes file Dividend income (line 9a of Form 1040 or 1040A). Free state taxes file Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Free state taxes file  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Free state taxes file   For more information about investment income, see Publication 596, Earned Income Credit. Free state taxes file Earned income. Free state taxes file   Under Rule 7, you must have earned income to claim the EIC. Free state taxes file Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Free state taxes file Earned income includes all of the following types of income. Free state taxes file Wages, salaries, tips, and other taxable employee pay. Free state taxes file Employee pay is earned income only if it is taxable. Free state taxes file Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Free state taxes file But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Free state taxes file Net earnings from self-employment. Free state taxes file Gross income received as a statutory employee. Free state taxes file Gross income defined. Free state taxes file   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Free state taxes file Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 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 state taxes file If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Free state taxes file Self-employed persons. Free state taxes file   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Free state taxes file If you do not, you may not get all the credit to which you are entitled. Free state taxes file Disability benefits. Free state taxes file   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Free state taxes file Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Free state taxes file Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Free state taxes file   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free state taxes file It does not matter whether you have reached minimum retirement age. Free state taxes file If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Free state taxes file Income that is not earned income. Free state taxes file   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Free state taxes file Do not include any of these items in your earned income. Free state taxes file Workfare payments. Free state taxes file   Nontaxable workfare payments are not earned income for the EIC. Free state taxes file These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Free state taxes file Qualifying child. Free state taxes file   Under Rule 8, your child is a qualifying child if your child meets four tests. Free state taxes file The four tests are: Relationship, Age, Residency, and Joint return. Free state taxes file   The four tests are illustrated in Figure 5-C. Free state taxes file See Publication 596 for more information about each test. Free state taxes file Figure 5-C. Free state taxes file Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Free state taxes file . Free state taxes file . Free state taxes file Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Free state taxes file . Free state taxes file . Free state taxes file Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Free state taxes file . Free state taxes file . Free state taxes file Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Free state taxes file . Free state taxes file . Free state taxes file Lived with you in the United States for more than half of 2013. Free state taxes file  If the child did not live with you for the required time, see Publication 596 for more information. Free state taxes file Figuring the EIC To figure the amount of your credit, you have two choices. Free state taxes file Have the IRS figure the EIC for you. Free state taxes file If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Free state taxes file Figure the EIC yourself. Free state taxes file If you want to do this, see How To Figure the EIC Yourself in Publication 596. Free state taxes file Prev  Up  Next   Home   More Online Publications
Español

U.S. National Central Bureau - Interpol (Justice Department)

Interpol Washington, the U.S. National Central Bureau, coordinates law enforcement acitivities between U.S. agencies and their international counterparts.

Contact the Agency or Department

Website: U.S. National Central Bureau - Interpol (Justice Department)

Address: Interpol Washington
U.S. Department of Justice

Washington, DC 20530-0001

Phone Number: (202) 616-9000

The Free State Taxes File

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