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Free Tax Filing 2013 Turbotax

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

El impuesto estimado (en inglés) Estimated tax es el método que usted puede usar para pagar impuestos sobre el ingreso no sujeto a retención de impuestos, tal como ingreso del trabajo por cuenta propia.

Page Last Reviewed or Updated: 14-Mar-2014

The Free Tax Filing 2013 Turbotax

Free tax filing 2013 turbotax 5. Free tax filing 2013 turbotax   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax possessions, and How to report deductions. Free tax filing 2013 turbotax Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. Free tax filing 2013 turbotax Items Related to Excluded Income U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. Free tax filing 2013 turbotax If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. Free tax filing 2013 turbotax This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. Free tax filing 2013 turbotax You can deduct only those expenses connected with earning includible income. Free tax filing 2013 turbotax These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. Free tax filing 2013 turbotax These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. Free tax filing 2013 turbotax For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. Free tax filing 2013 turbotax If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. Free tax filing 2013 turbotax Example. Free tax filing 2013 turbotax In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. Free tax filing 2013 turbotax You did not have a housing exclusion. Free tax filing 2013 turbotax Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. Free tax filing 2013 turbotax In 2013, you received a $12,000 bonus for work you did abroad in 2012. Free tax filing 2013 turbotax You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. Free tax filing 2013 turbotax Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. Free tax filing 2013 turbotax This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). Free tax filing 2013 turbotax Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax tax purposes and is not the dependent of another U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax taxpayer. Free tax filing 2013 turbotax You also can claim exemptions for individuals who qualify as your dependents. Free tax filing 2013 turbotax To be your dependent, the individual must be a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen, U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax national, U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. Free tax filing 2013 turbotax Children. Free tax filing 2013 turbotax   Children usually are citizens or residents of the same country as their parents. Free tax filing 2013 turbotax If you were a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen when your child was born, your child generally is a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen. Free tax filing 2013 turbotax This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. Free tax filing 2013 turbotax   If you have a legally adopted child who is not a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen, U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax resident, or U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax national, the child meets the citizen requirement if you are a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen or U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax national and the child lived with you as a member of your household all year. Free tax filing 2013 turbotax Social security number. Free tax filing 2013 turbotax   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. Free tax filing 2013 turbotax To get a social security number for a dependent, apply at a Social Security office or U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax consulate. Free tax filing 2013 turbotax You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. Free tax filing 2013 turbotax   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. Free tax filing 2013 turbotax Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. Free tax filing 2013 turbotax   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. Free tax filing 2013 turbotax To apply for an ITIN, file Form W-7 with the IRS. Free tax filing 2013 turbotax It usually takes 6 to 10 weeks to get an ITIN. Free tax filing 2013 turbotax Enter your dependent's ITIN wherever an SSN is requested on your tax return. Free tax filing 2013 turbotax More information. Free tax filing 2013 turbotax   For more information about exemptions, see Publication 501. Free tax filing 2013 turbotax Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. Free tax filing 2013 turbotax Exceptions are explained under Canadian, Mexican, and Israeli charities, later. Free tax filing 2013 turbotax You can deduct contributions to a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax organization that transfers funds to a charitable foreign organization if the U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax organization. Free tax filing 2013 turbotax Canadian, Mexican, and Israeli charities. Free tax filing 2013 turbotax   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. Free tax filing 2013 turbotax Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. Free tax filing 2013 turbotax See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. Free tax filing 2013 turbotax Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. Free tax filing 2013 turbotax Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. Free tax filing 2013 turbotax See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. Free tax filing 2013 turbotax Foreign moves. Free tax filing 2013 turbotax   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. Free tax filing 2013 turbotax A foreign move does not include a move back to the United States or its possessions. Free tax filing 2013 turbotax Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. Free tax filing 2013 turbotax If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. Free tax filing 2013 turbotax Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. Free tax filing 2013 turbotax Year to which expense is connected. Free tax filing 2013 turbotax   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. Free tax filing 2013 turbotax It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. Free tax filing 2013 turbotax   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. Free tax filing 2013 turbotax The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. Free tax filing 2013 turbotax The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. Free tax filing 2013 turbotax Amount allocable to excluded income. Free tax filing 2013 turbotax   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. Free tax filing 2013 turbotax The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. Free tax filing 2013 turbotax Example. Free tax filing 2013 turbotax On November 1, 2012, you transfer to Monaco. Free tax filing 2013 turbotax Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. Free tax filing 2013 turbotax In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. Free tax filing 2013 turbotax You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. Free tax filing 2013 turbotax The reimbursement is included in your income. Free tax filing 2013 turbotax Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. Free tax filing 2013 turbotax Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. Free tax filing 2013 turbotax Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. Free tax filing 2013 turbotax You have no housing exclusion. Free tax filing 2013 turbotax The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). Free tax filing 2013 turbotax To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. Free tax filing 2013 turbotax The result, $5,562, is your nondeductible amount. Free tax filing 2013 turbotax    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. Free tax filing 2013 turbotax In the preceding example, this year was 2012. Free tax filing 2013 turbotax You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. Free tax filing 2013 turbotax Move between foreign countries. Free tax filing 2013 turbotax   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. Free tax filing 2013 turbotax New place of work in U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. Free tax filing 2013 turbotax If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. Free tax filing 2013 turbotax Storage expenses. Free tax filing 2013 turbotax   These expenses are attributable to work you do during the year in which you incur the storage expenses. Free tax filing 2013 turbotax You cannot deduct the amount allocable to excluded income. Free tax filing 2013 turbotax Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. Free tax filing 2013 turbotax By then, you should have all the information needed to properly figure the moving expense deduction. Free tax filing 2013 turbotax See Extensions under When To File and Pay in chapter 1. Free tax filing 2013 turbotax If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. Free tax filing 2013 turbotax You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. Free tax filing 2013 turbotax Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. Free tax filing 2013 turbotax If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. Free tax filing 2013 turbotax You cannot claim it on the return for the second year. Free tax filing 2013 turbotax Forms To File Report your moving expenses on Form 3903. Free tax filing 2013 turbotax Report your moving expense deduction on line 26 of Form 1040. Free tax filing 2013 turbotax If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. Free tax filing 2013 turbotax For more information about figuring moving expenses, see Publication 521. Free tax filing 2013 turbotax Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. Free tax filing 2013 turbotax In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. Free tax filing 2013 turbotax Do not reduce your compensation by the foreign housing deduction. Free tax filing 2013 turbotax If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. Free tax filing 2013 turbotax This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Free tax filing 2013 turbotax Other modifications are also required. Free tax filing 2013 turbotax For more information on IRAs, see Publication 590. Free tax filing 2013 turbotax Taxes of Foreign Countries and U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax possession. Free tax filing 2013 turbotax Taken as a deduction, foreign income taxes reduce your taxable income. Free tax filing 2013 turbotax Taken as a credit, foreign income taxes reduce your tax liability. Free tax filing 2013 turbotax You must treat all foreign income taxes the same way. Free tax filing 2013 turbotax If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. Free tax filing 2013 turbotax However, you may be able to deduct other foreign taxes. Free tax filing 2013 turbotax See Deduction for Other Foreign Taxes, later. Free tax filing 2013 turbotax There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. Free tax filing 2013 turbotax In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax tax liability, rather than as a deduction in figuring taxable income. Free tax filing 2013 turbotax However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax income is small, a lower final tax may result from deducting the foreign income taxes. Free tax filing 2013 turbotax In any event, you should figure your tax liability both ways and then use the one that is better for you. Free tax filing 2013 turbotax You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. Free tax filing 2013 turbotax Foreign income taxes. Free tax filing 2013 turbotax   These are generally income taxes you pay to any foreign country or possession of the United States. Free tax filing 2013 turbotax Foreign income taxes on U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax return. Free tax filing 2013 turbotax   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. Free tax filing 2013 turbotax These amounts cannot be included as withheld income taxes on Form 1040, line 62. Free tax filing 2013 turbotax Foreign taxes paid on excluded income. Free tax filing 2013 turbotax   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. Free tax filing 2013 turbotax Foreign earned income exclusion. Free tax filing 2013 turbotax Foreign housing exclusion. Free tax filing 2013 turbotax Possession exclusion. Free tax filing 2013 turbotax If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. Free tax filing 2013 turbotax   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. Free tax filing 2013 turbotax You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. Free tax filing 2013 turbotax The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). Free tax filing 2013 turbotax The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). Free tax filing 2013 turbotax   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. Free tax filing 2013 turbotax    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. Free tax filing 2013 turbotax Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. Free tax filing 2013 turbotax Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. Free tax filing 2013 turbotax Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. Free tax filing 2013 turbotax The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. Free tax filing 2013 turbotax The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. Free tax filing 2013 turbotax You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. Free tax filing 2013 turbotax Subsidies. Free tax filing 2013 turbotax   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. Free tax filing 2013 turbotax This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. Free tax filing 2013 turbotax   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. Free tax filing 2013 turbotax A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. Free tax filing 2013 turbotax Limit The foreign tax credit is limited to the part of your total U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. Free tax filing 2013 turbotax The allowable foreign tax credit cannot be more than your actual foreign tax liability. Free tax filing 2013 turbotax Exemption from limit. Free tax filing 2013 turbotax   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. Free tax filing 2013 turbotax Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. Free tax filing 2013 turbotax ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). Free tax filing 2013 turbotax Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. Free tax filing 2013 turbotax You elect this procedure. Free tax filing 2013 turbotax If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. Free tax filing 2013 turbotax Separate limit. Free tax filing 2013 turbotax   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). Free tax filing 2013 turbotax Figuring the limit. Free tax filing 2013 turbotax   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. Free tax filing 2013 turbotax Do not take any excluded amount into account. Free tax filing 2013 turbotax   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. Free tax filing 2013 turbotax   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. Free tax filing 2013 turbotax The numerator (top number) of the fraction is your gross foreign income in the separate limit category. Free tax filing 2013 turbotax The denominator (bottom number) of the fraction is your gross income from all sources. Free tax filing 2013 turbotax For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. Free tax filing 2013 turbotax You must use special rules for deducting interest expenses. Free tax filing 2013 turbotax For more information on allocating and apportioning your deductions, see Publication 514. Free tax filing 2013 turbotax Exemptions. Free tax filing 2013 turbotax   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. Free tax filing 2013 turbotax Recapture of foreign losses. Free tax filing 2013 turbotax   If you have an overall foreign loss and the loss reduces your U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax source income (resulting in a reduction of your U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. Free tax filing 2013 turbotax This is done by treating a part of your taxable income from foreign sources in later years as U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax source income. Free tax filing 2013 turbotax This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. Free tax filing 2013 turbotax Recapture of domestic losses. Free tax filing 2013 turbotax   If you have an overall domestic loss (resulting in no U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax tax liability), you cannot claim a foreign tax credit for taxes paid during that year. Free tax filing 2013 turbotax You must recapture the loss in later years when you have U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax source taxable income. Free tax filing 2013 turbotax This is done by treating a part of your taxable income from U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax sources in later years as foreign source income. Free tax filing 2013 turbotax This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. Free tax filing 2013 turbotax Foreign tax credit carryback and carryover. Free tax filing 2013 turbotax   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. Free tax filing 2013 turbotax   More information on figuring the foreign tax credit can be found in Publication 514. Free tax filing 2013 turbotax Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). Free tax filing 2013 turbotax You can deduct only foreign income taxes paid on income that is subject to U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax tax. Free tax filing 2013 turbotax You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. Free tax filing 2013 turbotax Foreign earned income exclusion. Free tax filing 2013 turbotax Foreign housing exclusion. Free tax filing 2013 turbotax Possession exclusion. Free tax filing 2013 turbotax Example. Free tax filing 2013 turbotax You are a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen and qualify to exclude your foreign earned income. Free tax filing 2013 turbotax Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. Free tax filing 2013 turbotax You received dividends from Country X of $2,000 on which you paid income tax of $600. Free tax filing 2013 turbotax You can deduct the $600 tax payment because the dividends relating to it are subject to U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax tax. Free tax filing 2013 turbotax Because you exclude your wages, you cannot deduct the income tax of $10,000. Free tax filing 2013 turbotax If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. Free tax filing 2013 turbotax Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. Free tax filing 2013 turbotax You take this deduction on Schedule A (Form 1040). Free tax filing 2013 turbotax You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free tax filing 2013 turbotax On the other hand, you generally can deduct personal property taxes when you pay them to U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax possessions. Free tax filing 2013 turbotax But if you claim the possession exclusion, see Publication 570. Free tax filing 2013 turbotax The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free tax filing 2013 turbotax You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. Free tax filing 2013 turbotax How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. Free tax filing 2013 turbotax If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. Free tax filing 2013 turbotax Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Free tax filing 2013 turbotax Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. Free tax filing 2013 turbotax If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. Free tax filing 2013 turbotax You figure that amount by subtracting from the total deduction the amount related to excluded income. Free tax filing 2013 turbotax Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Free tax filing 2013 turbotax Attach a statement to your return showing how you figured the deductible amount. Free tax filing 2013 turbotax Example 1. Free tax filing 2013 turbotax You are a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen employed as an accountant. Free tax filing 2013 turbotax Your tax home is in Germany for the entire tax year. Free tax filing 2013 turbotax You meet the physical presence test. Free tax filing 2013 turbotax Your foreign earned income for the year was $122,000 and your investment income was $10,380. Free tax filing 2013 turbotax After excluding $97,600, your AGI is $34,780. Free tax filing 2013 turbotax You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. Free tax filing 2013 turbotax These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). Free tax filing 2013 turbotax You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. Free tax filing 2013 turbotax You must fill out Form 2106. Free tax filing 2013 turbotax On that form, reduce your deductible meal and entertainment expenses by 50% ($250). Free tax filing 2013 turbotax You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. Free tax filing 2013 turbotax You carry the remaining total of $450 to line 21 of Schedule A. Free tax filing 2013 turbotax Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. Free tax filing 2013 turbotax On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. Free tax filing 2013 turbotax Enter $254 on line 27 of Schedule A. Free tax filing 2013 turbotax Example 2. Free tax filing 2013 turbotax You are a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen, have a tax home in Spain, and meet the physical presence test. Free tax filing 2013 turbotax You are self-employed and personal services produce the business income. Free tax filing 2013 turbotax Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. Free tax filing 2013 turbotax You choose the foreign earned income exclusion and exclude $97,600 of your gross income. Free tax filing 2013 turbotax Since your excluded income is 83. Free tax filing 2013 turbotax 47% of your total income, 83. Free tax filing 2013 turbotax 47% of your business expenses are not deductible. Free tax filing 2013 turbotax Report your total income and expenses on Schedule C (Form 1040). Free tax filing 2013 turbotax On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. Free tax filing 2013 turbotax 47% × $66,895) business expenses attributable to the exclusion. Free tax filing 2013 turbotax In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. Free tax filing 2013 turbotax Example 3. Free tax filing 2013 turbotax Assume in Example 2 that both capital and personal services combine to produce the business income. Free tax filing 2013 turbotax No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. Free tax filing 2013 turbotax Your exclusion of $15,011 is 12. Free tax filing 2013 turbotax 84% of your gross income ($15,011 ÷ $116,931). Free tax filing 2013 turbotax Because you excluded 12. Free tax filing 2013 turbotax 84% of your total income, $8,589 (. Free tax filing 2013 turbotax 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. Free tax filing 2013 turbotax Example 4. Free tax filing 2013 turbotax You are a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen, have a tax home in Brazil, and meet the physical presence test. Free tax filing 2013 turbotax You are self-employed and both capital and personal services combine to produce business income. Free tax filing 2013 turbotax Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. Free tax filing 2013 turbotax A reasonable allowance for the services you performed for the business is $77,000. Free tax filing 2013 turbotax Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. Free tax filing 2013 turbotax The $77,000 is foreign earned income. Free tax filing 2013 turbotax If you choose to exclude the $77,000, you exclude 52. Free tax filing 2013 turbotax 74% of your gross income ($77,000 ÷ $146,000), and 52. Free tax filing 2013 turbotax 74% of your business expenses ($90,713) is attributable to that income and is not deductible. Free tax filing 2013 turbotax Show your total income and expenses on Schedule C (Form 1040). Free tax filing 2013 turbotax On Form 2555, exclude $77,000 and show $90,713 on line 44. Free tax filing 2013 turbotax Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. Free tax filing 2013 turbotax Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. Free tax filing 2013 turbotax In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. Free tax filing 2013 turbotax If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. Free tax filing 2013 turbotax To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. Free tax filing 2013 turbotax See Choosing the Exclusion in chapter 4. Free tax filing 2013 turbotax Example 5. Free tax filing 2013 turbotax You are a U. Free tax filing 2013 turbotax S. Free tax filing 2013 turbotax citizen, have a tax home in Panama, and meet the bona fide residence test. Free tax filing 2013 turbotax You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. Free tax filing 2013 turbotax Capital investment is not material in producing the partnership's income. Free tax filing 2013 turbotax Under the terms of the partnership agreement, you are to receive 50% of the net profits. Free tax filing 2013 turbotax The partnership received gross income of $244,000 and incurred operating expenses of $98,250. Free tax filing 2013 turbotax Of the net profits of $145,750, you received $72,875 as your distributive share. Free tax filing 2013 turbotax You choose to exclude $97,600 of your share of the gross income. Free tax filing 2013 turbotax Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. Free tax filing 2013 turbotax 80 × $49,125). Free tax filing 2013 turbotax Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. Free tax filing 2013 turbotax On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. Free tax filing 2013 turbotax Your exclusion on Form 2555 is $58,300. Free tax filing 2013 turbotax In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. Free tax filing 2013 turbotax Prev  Up  Next   Home   More Online Publications