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

Free tax filing online Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free tax filing online Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Free tax filing online Laundering means converting “dirty” or illegally-gained money to “clean” money. Free tax filing online The government can often trace this laundered money through the payments you report. Free tax filing online Laws passed by Congress require you to report these payments. Free tax filing online Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Free tax filing online The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Free tax filing online Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Free tax filing online For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Free tax filing online Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Free tax filing online However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Free tax filing online For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Free tax filing online Transaction defined. Free tax filing online    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Free tax filing online Person defined. Free tax filing online   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Free tax filing online   Exempt organizations, including employee plans, are also “persons. Free tax filing online ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Free tax filing online Foreign transactions. Free tax filing online   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Free tax filing online However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Free tax filing online Bail received by court clerks. Free tax filing online   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Free tax filing online For more information about the rules that apply to court clerks, see Section 1. Free tax filing online 6050I-2 of the Income Tax Regulations. Free tax filing online What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Free tax filing online What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Free tax filing online Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Free tax filing online ” Cash does not include a check drawn on an individual's personal account. Free tax filing online A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Free tax filing online These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Free tax filing online Example 1. Free tax filing online You are a coin dealer. Free tax filing online Bob Green buys gold coins from you for $13,200. Free tax filing online He pays for them with $6,200 in U. Free tax filing online S. Free tax filing online currency and a cashier's check having a face amount of $7,000. Free tax filing online The cashier's check is treated as cash. Free tax filing online You have received more than $10,000 cash and must file Form 8300 for this transaction. Free tax filing online Example 2. Free tax filing online You are a retail jeweler. Free tax filing online Mary North buys an item of jewelry from you for $12,000. Free tax filing online She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Free tax filing online Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Free tax filing online You do not have to file Form 8300. Free tax filing online Example 3. Free tax filing online You are a boat dealer. Free tax filing online Emily Jones buys a boat from you for $16,500. Free tax filing online She pays for it with a cashier's check payable to you in the amount of $16,500. Free tax filing online The cashier's check is not treated as cash because its face amount is more than $10,000. Free tax filing online You do not have to file Form 8300 for this transaction. Free tax filing online Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Free tax filing online A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Free tax filing online For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Free tax filing online The car is a consumer durable even if you sell it to a buyer who will use it in a business. Free tax filing online A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Free tax filing online Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Free tax filing online To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Free tax filing online Example. Free tax filing online You are a travel agent. Free tax filing online Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Free tax filing online He also asks you to book hotel rooms and admission tickets for the group. Free tax filing online In payment, he gives you two money orders, each for $6,000. Free tax filing online You have received more than $10,000 cash in this designated reporting transaction. Free tax filing online You must file Form 8300. Free tax filing online Retail sale. Free tax filing online   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Free tax filing online   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Free tax filing online This includes any sales of items that will be resold. Free tax filing online Broker or intermediary. Free tax filing online   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Free tax filing online Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Free tax filing online Exception for certain bank loans. Free tax filing online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Free tax filing online As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Free tax filing online Example. Free tax filing online You are a car dealer. Free tax filing online Mandy White buys a new car from you for $11,500. Free tax filing online She pays you with $2,000 of U. Free tax filing online S. Free tax filing online currency and a cashier's check for $9,500 payable to you and her. Free tax filing online You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Free tax filing online For this reason, the cashier's check is not treated as cash. Free tax filing online You do not have to file Form 8300 for the transaction. Free tax filing online Exception for certain installment sales. Free tax filing online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Free tax filing online However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Free tax filing online Exception for certain down payment plans. Free tax filing online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Free tax filing online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Free tax filing online You receive it more than 60 days before the date of sale. Free tax filing online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Free tax filing online Exception for travel and entertainment. Free tax filing online   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Free tax filing online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Free tax filing online You receive it more than 60 days before the date on which the final payment is due. Free tax filing online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Free tax filing online Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Free tax filing online If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Free tax filing online If you do not know a person's TIN, you have to ask for it. Free tax filing online You may be subject to penalties for an incorrect or missing TIN. Free tax filing online There are three types of TINs. Free tax filing online The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Free tax filing online The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Free tax filing online An ITIN has nine digits, similar to an SSN. Free tax filing online The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Free tax filing online Exception. Free tax filing online   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Free tax filing online S. Free tax filing online trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Free tax filing online 1441-1(e)(2) or (3) or 1. Free tax filing online 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Free tax filing online 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Free tax filing online S. Free tax filing online citizen or resident. Free tax filing online What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Free tax filing online If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Free tax filing online For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Free tax filing online Because they total $12,000 (more than $10,000), you must file Form 8300. Free tax filing online More than 24 hours between transactions. Free tax filing online   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Free tax filing online   For example, you are a travel agent. Free tax filing online A client pays you $8,000 in cash for a trip. Free tax filing online Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Free tax filing online These are related transactions, and you must file Form 8300 to report them. Free tax filing online What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Free tax filing online A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Free tax filing online If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Free tax filing online Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Free tax filing online When, Where, and What To File The amount you receive and when you receive it determine when you must file. Free tax filing online Generally, you must file Form 8300 within 15 days after receiving a payment. Free tax filing online If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Free tax filing online More than one payment. Free tax filing online   In some transactions, the buyer may arrange to pay you in cash installment payments. Free tax filing online If the first payment is more than $10,000, you must file Form 8300 within 15 days. Free tax filing online If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Free tax filing online When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Free tax filing online   After you file Form 8300, you must start a new count of cash payments received from that buyer. Free tax filing online If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Free tax filing online You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Free tax filing online   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Free tax filing online Example. Free tax filing online On January 10, you receive a cash payment of $11,000. Free tax filing online You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Free tax filing online By January 25, you must file a Form 8300 for the $11,000 payment. Free tax filing online By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Free tax filing online Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Free tax filing online Complete the form in its entirety (Parts I-IV) and include the amended information. Free tax filing online Do not attach a copy of the original report. Free tax filing online Where to file. Free tax filing online   Mail the form to the address given in the Form 8300 instructions. Free tax filing online Required statement to buyer. Free tax filing online   You must give a written or electronic statement to each person named on any Form 8300 you must file. Free tax filing online You can give the statement electronically only if the recipient agrees to receive it in that format. Free tax filing online The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Free tax filing online It must state that you are also reporting this information to the IRS. Free tax filing online   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Free tax filing online    You must keep a copy of every Form 8300 you file for 5 years. Free tax filing online Examples Example 1. Free tax filing online Pat Brown is the sales manager for Small Town Cars. Free tax filing online On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Free tax filing online Pat asks for identification from Jane to get the necessary information to complete Form 8300. Free tax filing online A filled-in form is shown in this publication. Free tax filing online Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Free tax filing online He must also send a statement to Jane by January 31, 2010. Free tax filing online Example 2. Free tax filing online Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Free tax filing online Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Free tax filing online Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Free tax filing online However, he could report it if he felt it was a suspicious transaction. Free tax filing online Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Free tax filing online If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Free tax filing online There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Free tax filing online If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Free tax filing online These dollar amounts are based on Section 3571 of Title 18 of the U. Free tax filing online S. Free tax filing online Code. Free tax filing online The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Free tax filing online This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Free tax filing online Structuring means breaking up a large cash transaction into small cash transactions. Free tax filing online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free tax filing online By selecting the method that is best for you, you will have quick and easy access to tax help. Free tax filing online Free help with your return. Free tax filing online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free tax filing online The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free tax filing online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free tax filing online To find the nearest VITA or TCE site, visit IRS. Free tax filing online gov or call 1-800-906-9887 or 1-800-829-1040. Free tax filing online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax filing online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Free tax filing online aarp. Free tax filing online org/money/taxaide. Free tax filing online   For more information on these programs, go to IRS. Free tax filing online gov and enter keyword “VITA” in the upper right-hand corner. Free tax filing online Internet. Free tax filing online You can access the IRS website at IRS. Free tax filing online gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Free tax filing online Go to IRS. Free tax filing online gov and click on Where's My Refund. Free tax filing online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free tax filing online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free tax filing online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing online E-file your return. Free tax filing online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free tax filing online Download forms, including talking tax forms, instructions, and publications. Free tax filing online Order IRS products online. Free tax filing online Research your tax questions online. Free tax filing online Search publications online by topic or keyword. Free tax filing online Use the online Internal Revenue Code, regulations, or other official guidance. Free tax filing online View Internal Revenue Bulletins (IRBs) published in the last few years. Free tax filing online Figure your withholding allowances using the withholding calculator online at  www. Free tax filing online irs. Free tax filing online gov/individuals. Free tax filing online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Free tax filing online irs. Free tax filing online gov/individuals. Free tax filing online Sign up to receive local and national tax news by email. Free tax filing online Get information on starting and operating a small business. Free tax filing online Phone. Free tax filing online Many services are available by phone. Free tax filing online   Ordering forms, instructions, and publications. Free tax filing online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free tax filing online You should receive your order within 10 days. Free tax filing online Asking tax questions. Free tax filing online Call the IRS with your tax questions at 1-800-829-1040. Free tax filing online Solving problems. Free tax filing online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free tax filing online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free tax filing online Call your local Taxpayer Assistance Center for an appointment. Free tax filing online To find the number, go to www. Free tax filing online irs. Free tax filing online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax filing online TTY/TDD equipment. Free tax filing online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free tax filing online TeleTax topics. Free tax filing online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free tax filing online Refund information. Free tax filing online You can check the status of your refund on the new IRS phone app. Free tax filing online Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Free tax filing online IRS2Go is a new way to provide you with information and tools. Free tax filing online To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Free tax filing online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free tax filing online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free tax filing online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Free tax filing online Other refund information. Free tax filing online To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Free tax filing online Evaluating the quality of our telephone services. Free tax filing online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free tax filing online One method is for a second IRS representative to listen in on or record random telephone calls. Free tax filing online Another is to ask some callers to complete a short survey at the end of the call. Free tax filing online Walk-in. Free tax filing online Many products and services are available on a walk-in basis. Free tax filing online   Products. Free tax filing online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax filing online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Free tax filing online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free tax filing online Services. Free tax filing online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free tax filing online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free tax filing online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free tax filing online No appointment is necessary—just walk in. Free tax filing online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free tax filing online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free tax filing online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Free tax filing online All other issues will be handled without an appointment. Free tax filing online To find the number of your local office, go to www. Free tax filing online irs. Free tax filing online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax filing online Mail. Free tax filing online You can send your order for forms, instructions, and publications to the address below. Free tax filing online You should receive a response within 10 days after your request is received. Free tax filing online  Internal Revenue Service 1201 N. Free tax filing online Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Free tax filing online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax filing online Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free tax filing online We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free tax filing online Remember, the worst thing you can do is nothing at all. Free tax filing online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free tax filing online You face (or your business is facing) an immediate threat of adverse action. Free tax filing online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free tax filing online   If you qualify for our help, we’ll do everything we can to get your problem resolved. Free tax filing online You will be assigned to one advocate who will be with you at every turn. Free tax filing online We have offices in every state, the District of Columbia, and Puerto Rico. Free tax filing online Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Free tax filing online And our services are always free. Free tax filing online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free tax filing online Our tax toolkit at www. Free tax filing online TaxpayerAdvocate. Free tax filing online irs. Free tax filing online gov can help you understand these rights. Free tax filing online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free tax filing online irs. Free tax filing online gov/advocate. Free tax filing online You can also call our toll-free number at 1-877-777-4778. Free tax filing online   TAS also handles large-scale or systemic problems that affect many taxpayers. Free tax filing online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free tax filing online irs. Free tax filing online gov/advocate. Free tax filing online Low Income Taxpayer Clinics (LITCs). Free tax filing online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free tax filing online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free tax filing online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free tax filing online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free tax filing online For more information and to find a clinic near you, see the LITC page on www. Free tax filing online irs. Free tax filing online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax filing online This publication is also available by calling 1-800-829-3676 or at your local IRS office. Free tax filing online Free tax services. Free tax filing online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free tax filing online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free tax filing online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free tax filing online The majority of the information and services listed in this publication are available to you free of charge. Free tax filing online If there is a fee associated with a resource or service, it is listed in the publication. Free tax filing online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free tax filing online DVD for tax products. Free tax filing online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free tax filing online Prior-year forms, instructions, and publications. Free tax filing online Tax Map: an electronic research tool and finding aid. Free tax filing online Tax law frequently asked questions. Free tax filing online Tax Topics from the IRS telephone response system. Free tax filing online Internal Revenue Code—Title 26 of the U. Free tax filing online S. Free tax filing online Code. Free tax filing online Links to other Internet based Tax Research Materials. Free tax filing online Fill-in, print, and save features for most tax forms. Free tax filing online Internal Revenue Bulletins. Free tax filing online Toll-free and email technical support. Free tax filing online Two releases during the year. Free tax filing online  – The first release will ship the beginning of January. Free tax filing online  – The final release will ship the beginning of March. Free tax filing online Purchase the DVD from National Technical Information Service (NTIS) at www. Free tax filing online irs. Free tax filing online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free tax filing online This image is too large to be displayed in the current screen. Free tax filing online Please click the link to view the image. Free tax filing online Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications