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Free Tax Preparation For Seniors

Free tax preparation for seniors Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Free tax preparation for seniors Filing options when no return is required. Free tax preparation for seniors What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Free tax preparation for seniors Claim for refund process. Free tax preparation for seniors How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Free tax preparation for seniors The worker is your employee if you can control not only what work is done, but how it is done. Free tax preparation for seniors If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Free tax preparation for seniors It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Free tax preparation for seniors Example. Free tax preparation for seniors You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Free tax preparation for seniors Betty follows your specific instructions about household and child care duties. Free tax preparation for seniors You provide the household equipment and supplies that Betty needs to do her work. Free tax preparation for seniors Betty is your household employee. Free tax preparation for seniors Household work. Free tax preparation for seniors   Household work is work done in or around your home. Free tax preparation for seniors Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Free tax preparation for seniors Workers who are not your employees. Free tax preparation for seniors   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Free tax preparation for seniors A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Free tax preparation for seniors   A worker who performs child care services for you in his or her home generally is not your employee. Free tax preparation for seniors   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Free tax preparation for seniors Example. Free tax preparation for seniors You made an agreement with John Peters to care for your lawn. Free tax preparation for seniors John runs a lawn care business and offers his services to the general public. Free tax preparation for seniors He provides his own tools and supplies, and he hires and pays any helpers he needs. Free tax preparation for seniors Neither John nor his helpers are your household employees. Free tax preparation for seniors More information. Free tax preparation for seniors   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Free tax preparation for seniors Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Free tax preparation for seniors When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Free tax preparation for seniors S. Free tax preparation for seniors Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free tax preparation for seniors No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Free tax preparation for seniors You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Free tax preparation for seniors Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Free tax preparation for seniors You should keep the completed Form I-9 in your own records. Free tax preparation for seniors Do not submit it to the IRS, the USCIS, or any other government or other entity. Free tax preparation for seniors The form must be kept available for review upon notice by an authorized U. Free tax preparation for seniors S. Free tax preparation for seniors Government official. Free tax preparation for seniors Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Free tax preparation for seniors Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Free tax preparation for seniors uscis. Free tax preparation for seniors gov. Free tax preparation for seniors If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Free tax preparation for seniors You also can visit the USCIS website at www. Free tax preparation for seniors uscis. Free tax preparation for seniors gov to get Form I-9. Free tax preparation for seniors For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Free tax preparation for seniors Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Free tax preparation for seniors To find out, read Table 1. Free tax preparation for seniors You do not need to withhold federal income tax from your household employee's wages. Free tax preparation for seniors But if your employee asks you to withhold it, you can. Free tax preparation for seniors See Do You Need To Withhold Federal Income Tax, later. Free tax preparation for seniors If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Free tax preparation for seniors If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Free tax preparation for seniors The rest of this publication does not apply to you. Free tax preparation for seniors State employment taxes. Free tax preparation for seniors   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Free tax preparation for seniors For a list of state unemployment tax agencies, visit the U. Free tax preparation for seniors S. Free tax preparation for seniors Department of Labor's website at www. Free tax preparation for seniors workforcesecurity. Free tax preparation for seniors doleta. Free tax preparation for seniors gov/unemploy/agencies. Free tax preparation for seniors asp. Free tax preparation for seniors You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free tax preparation for seniors    Table 1. Free tax preparation for seniors Do You Need To Pay Employment Taxes? IF you . Free tax preparation for seniors . Free tax preparation for seniors . Free tax preparation for seniors THEN you need to . Free tax preparation for seniors . Free tax preparation for seniors . Free tax preparation for seniors A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Free tax preparation for seniors Withhold and pay social security and Medicare taxes. Free tax preparation for seniors The taxes are 15. Free tax preparation for seniors 3%1 of cash wages. Free tax preparation for seniors Your employee's share is 7. Free tax preparation for seniors 65%1. Free tax preparation for seniors   (You can choose to pay it yourself and not withhold it. Free tax preparation for seniors ) Your share is 7. Free tax preparation for seniors 65%. Free tax preparation for seniors   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Free tax preparation for seniors B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Free tax preparation for seniors Pay federal unemployment tax. Free tax preparation for seniors The tax is 6% of cash wages. Free tax preparation for seniors Wages over $7,000 a year per employee are not taxed. Free tax preparation for seniors You also may owe state unemployment tax. Free tax preparation for seniors   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Free tax preparation for seniors 1In addition to withholding Medicare tax at 1. Free tax preparation for seniors 45%, you must withhold a 0. Free tax preparation for seniors 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax preparation for seniors You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax preparation for seniors Additional Medicare Tax is only imposed on the employee. Free tax preparation for seniors There is no employer share of Additional Medicare Tax. Free tax preparation for seniors All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax preparation for seniors Note. Free tax preparation for seniors If neither A nor B above applies, you do not need to pay any federal employment taxes. Free tax preparation for seniors But you may still need to pay state employment taxes. Free tax preparation for seniors Table 2. Free tax preparation for seniors Household Employer's Checklist You may need to do the following things when you have a household employee. Free tax preparation for seniors   When you hire a household employee: □ Find out if the person can legally work in the United States. Free tax preparation for seniors  □ Find out if you need to pay state taxes. Free tax preparation for seniors When you pay your household employee: □ Withhold social security and Medicare taxes. Free tax preparation for seniors  □ Withhold federal income tax. Free tax preparation for seniors  □ Decide how you will make tax payments. Free tax preparation for seniors  □ Keep records. Free tax preparation for seniors By February 2, 2015: □ Get an employer identification number (EIN). Free tax preparation for seniors  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Free tax preparation for seniors By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Free tax preparation for seniors By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Free tax preparation for seniors  If you do not have to file a return, file Schedule H by itself. Free tax preparation for seniors Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Free tax preparation for seniors The Medicare tax pays for hospital insurance. Free tax preparation for seniors Both you and your household employee may owe social security and Medicare taxes. Free tax preparation for seniors Your share is 7. Free tax preparation for seniors 65% (6. Free tax preparation for seniors 2% for social security tax and 1. Free tax preparation for seniors 45% for Medicare tax) of the employee's social security and Medicare wages. Free tax preparation for seniors Your employee's share is also 7. Free tax preparation for seniors 65% (6. Free tax preparation for seniors 2% for social security tax and 1. Free tax preparation for seniors 45% for Medicare tax). Free tax preparation for seniors In addition to withholding Medicare tax at 1. Free tax preparation for seniors 45%, you must withhold a 0. Free tax preparation for seniors 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax preparation for seniors You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax preparation for seniors Additional Medicare Tax is only imposed on the employee. Free tax preparation for seniors There is no employer share of Additional Medicare Tax. Free tax preparation for seniors All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax preparation for seniors For more information on Additional Medicare Tax, visit IRS. Free tax preparation for seniors gov and enter “Additional Medicare Tax” in the search box. Free tax preparation for seniors Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free tax preparation for seniors You are responsible for payment of your employee's share of the taxes as well as your own. Free tax preparation for seniors You can either withhold your employee's share from the employee's wages or pay it from your own funds. Free tax preparation for seniors If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Free tax preparation for seniors Pay the taxes as discussed under How Do You Make Tax Payments, later. Free tax preparation for seniors Also, see What Forms Must You File, later. Free tax preparation for seniors Social security and Medicare wages. Free tax preparation for seniors   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Free tax preparation for seniors   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Free tax preparation for seniors However, any noncash wages you pay do not count as social security and Medicare wages. Free tax preparation for seniors   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Free tax preparation for seniors Cash wages. Free tax preparation for seniors   Cash wages include wages you pay by check, money order, etc. Free tax preparation for seniors Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Free tax preparation for seniors However, cash you give your employee in place of these items is included in cash wages. Free tax preparation for seniors State disability payments treated as wages. Free tax preparation for seniors   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Free tax preparation for seniors For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Free tax preparation for seniors Wages not counted. Free tax preparation for seniors   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Free tax preparation for seniors Your spouse. Free tax preparation for seniors Your child who is under the age of 21. Free tax preparation for seniors Your parent. Free tax preparation for seniors Exception: Count these wages if both the following conditions apply. Free tax preparation for seniors Your parent cares for your child who is either of the following. Free tax preparation for seniors Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Free tax preparation for seniors Your marital status is one of the following. Free tax preparation for seniors You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Free tax preparation for seniors An employee who is under the age of 18 at any time during the year. Free tax preparation for seniors Exception: Count these wages if providing household services is the employee's principal occupation. Free tax preparation for seniors If the employee is a student, providing household services is not considered to be his or her principal occupation. Free tax preparation for seniors Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Free tax preparation for seniors Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Free tax preparation for seniors If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Free tax preparation for seniors A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free tax preparation for seniors If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Free tax preparation for seniors If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Free tax preparation for seniors See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Free tax preparation for seniors Withholding the employee's share. Free tax preparation for seniors   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Free tax preparation for seniors However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Free tax preparation for seniors   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Free tax preparation for seniors If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Free tax preparation for seniors   Withhold 7. Free tax preparation for seniors 65% (6. Free tax preparation for seniors 2% for social security tax and 1. Free tax preparation for seniors 45% for Medicare tax) from each payment of social security and Medicare wages. Free tax preparation for seniors Generally, you can use Table 3 to figure the proper amount to withhold. Free tax preparation for seniors You will pay the amount withheld to the IRS with your share of the taxes. Free tax preparation for seniors Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Free tax preparation for seniors Table 3. Free tax preparation for seniors Employee Social Security (6. Free tax preparation for seniors 2%) and Medicare (1. Free tax preparation for seniors 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Free tax preparation for seniors ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free tax preparation for seniors For example, on a wage payment of $180, the employee social security tax is $11. Free tax preparation for seniors 16 ($6. Free tax preparation for seniors 20 tax on $100 plus $4. Free tax preparation for seniors 96 on $80 wages). Free tax preparation for seniors The employee Medicare tax is $2. Free tax preparation for seniors 61 ($1. Free tax preparation for seniors 45 tax on $100 plus $1. Free tax preparation for seniors 16 on $80 wages). Free tax preparation for seniors If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Free tax preparation for seniors 00 . Free tax preparation for seniors $ . Free tax preparation for seniors 06 $ . Free tax preparation for seniors 01 $ 51. Free tax preparation for seniors 00 . Free tax preparation for seniors $ 3. Free tax preparation for seniors 16 $ . Free tax preparation for seniors 74 2. Free tax preparation for seniors 00 . Free tax preparation for seniors . Free tax preparation for seniors 12 . Free tax preparation for seniors 03 52. Free tax preparation for seniors 00 . Free tax preparation for seniors 3. Free tax preparation for seniors 22 . Free tax preparation for seniors 75 3. Free tax preparation for seniors 00 . 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Free tax preparation for seniors 6. Free tax preparation for seniors 08 1. Free tax preparation for seniors 42 49. Free tax preparation for seniors 00 . Free tax preparation for seniors 3. Free tax preparation for seniors 04 . Free tax preparation for seniors 71 99. Free tax preparation for seniors 00 . Free tax preparation for seniors 6. Free tax preparation for seniors 14 1. Free tax preparation for seniors 44 50. Free tax preparation for seniors 00 . Free tax preparation for seniors 3. Free tax preparation for seniors 10 . Free tax preparation for seniors 73 100. Free tax preparation for seniors 00 . Free tax preparation for seniors 6. Free tax preparation for seniors 20 1. Free tax preparation for seniors 45 1In addition to withholding Medicare tax at 1. Free tax preparation for seniors 45%, you must withhold a 0. Free tax preparation for seniors 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax preparation for seniors You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax preparation for seniors Additional Medicare Tax is only imposed on the employee. Free tax preparation for seniors There is no employer share of Additional Medicare Tax. Free tax preparation for seniors All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax preparation for seniors   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Free tax preparation for seniors If you withhold too much, you should repay the employee. Free tax preparation for seniors    In addition to withholding Medicare tax at 1. Free tax preparation for seniors 45%, you must withhold a 0. Free tax preparation for seniors 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax preparation for seniors You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax preparation for seniors Additional Medicare Tax is only imposed on the employee. Free tax preparation for seniors There is no employer share of Additional Medicare Tax. Free tax preparation for seniors All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax preparation for seniors For more information on Additional Medicare Tax, visit IRS. Free tax preparation for seniors gov and enter “Additional Medicare Tax” in the search box. Free tax preparation for seniors Example. Free tax preparation for seniors On February 13, 2014, Mary Brown hired Jane R. Free tax preparation for seniors Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Free tax preparation for seniors Jane worked for the remainder of the year (a total of 46 weeks). Free tax preparation for seniors Mary did not give Jane a Form W-4 to request federal or state tax withholding. Free tax preparation for seniors The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Free tax preparation for seniors See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Free tax preparation for seniors Total cash wages paid to Jane $2,300. Free tax preparation for seniors 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Free tax preparation for seniors 60 ($2,300 x 6. Free tax preparation for seniors 2% (. Free tax preparation for seniors 062))         Medicare tax $33. Free tax preparation for seniors 35       ($2,300 x 1. Free tax preparation for seniors 45% (. Free tax preparation for seniors 0145)) Mary's share of:     Social security tax $142. Free tax preparation for seniors 60  ($2,300 x 6. Free tax preparation for seniors 2% (. Free tax preparation for seniors 062))           Medicare tax $33. Free tax preparation for seniors 35  ($2,300 x 1. Free tax preparation for seniors 45% (. Free tax preparation for seniors 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Free tax preparation for seniors 00   Box 4: Social security tax withheld 142. Free tax preparation for seniors 60   Box 6: Medicare tax withheld 33. Free tax preparation for seniors 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Free tax preparation for seniors Not withholding the employee's share. Free tax preparation for seniors   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Free tax preparation for seniors The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Free tax preparation for seniors However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Free tax preparation for seniors Example. Free tax preparation for seniors In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Free tax preparation for seniors You expect to pay your employee $1,900 or more for the year. Free tax preparation for seniors You decide to pay your employee's share of social security and Medicare taxes from your own funds. Free tax preparation for seniors You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Free tax preparation for seniors For social security and Medicare tax purposes, your employee's wages each payday are $100. Free tax preparation for seniors For each wage payment, you will pay $15. Free tax preparation for seniors 30 when you pay the taxes. Free tax preparation for seniors This is $7. Free tax preparation for seniors 65 ($6. Free tax preparation for seniors 20 for social security tax + $1. Free tax preparation for seniors 45 for Medicare tax) to cover your employee's share plus $7. Free tax preparation for seniors 65 ($6. Free tax preparation for seniors 20 for social security tax + $1. Free tax preparation for seniors 45 for Medicare tax) for your share. Free tax preparation for seniors For income tax purposes, your employee's wages each payday are $107. Free tax preparation for seniors 65 ($100 + the $7. Free tax preparation for seniors 65 you will pay to cover your employee's share of social security and Medicare taxes). Free tax preparation for seniors Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Free tax preparation for seniors Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Free tax preparation for seniors Or, you may owe only the FUTA tax or only the state unemployment tax. Free tax preparation for seniors To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Free tax preparation for seniors For a list of state unemployment tax agencies, visit the U. Free tax preparation for seniors S. Free tax preparation for seniors Department of Labor's website at www. Free tax preparation for seniors workforcesecurity. Free tax preparation for seniors doleta. Free tax preparation for seniors gov/unemploy/agencies. Free tax preparation for seniors asp. Free tax preparation for seniors You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free tax preparation for seniors The FUTA tax is 6. Free tax preparation for seniors 0% of your employee's FUTA wages. Free tax preparation for seniors However, you may be able to take a credit of up to 5. Free tax preparation for seniors 4% against the FUTA tax, resulting in a net tax rate of 0. Free tax preparation for seniors 6%. Free tax preparation for seniors Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Free tax preparation for seniors The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Free tax preparation for seniors (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Free tax preparation for seniors ) Note. Free tax preparation for seniors   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Free tax preparation for seniors The term “legal holiday” means any legal holiday in the District of Columbia. Free tax preparation for seniors Pay the tax as discussed under How Do You Make Tax Payments, later. Free tax preparation for seniors Also, see What Forms Must You File, later. Free tax preparation for seniors Note. Free tax preparation for seniors   The 5. Free tax preparation for seniors 4% credit is reduced for wages paid in a credit reduction state. Free tax preparation for seniors See the Instructions for Schedule H (Form 1040). Free tax preparation for seniors Do not withhold the FUTA tax from your employee's wages. Free tax preparation for seniors You must pay it from your own funds. Free tax preparation for seniors FUTA wages. Free tax preparation for seniors   Figure the FUTA tax on the FUTA wages you pay. Free tax preparation for seniors If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Free tax preparation for seniors (A calendar quarter is January through March, April through June, July through September, or October through December. Free tax preparation for seniors ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Free tax preparation for seniors For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Free tax preparation for seniors Wages not counted. Free tax preparation for seniors   Do not count wages you pay to any of the following individuals as FUTA wages. Free tax preparation for seniors Your spouse. Free tax preparation for seniors Your child who is under the age of 21. Free tax preparation for seniors Your parent. Free tax preparation for seniors Credit for 2013. Free tax preparation for seniors   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Free tax preparation for seniors Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Free tax preparation for seniors Worksheet A. Free tax preparation for seniors Worksheet for Credit for Late Contributions 1. Free tax preparation for seniors Enter the amount from Schedule H, line 22   2. Free tax preparation for seniors Enter the amount from Schedule H, line 19   3. Free tax preparation for seniors Subtract line 2 from line 1. Free tax preparation for seniors If zero or less, enter -0-   4. Free tax preparation for seniors Enter total contributions paid to the state(s) after the Form 1040 due date   5. Free tax preparation for seniors Enter the smaller of line 3 or line 4   6. Free tax preparation for seniors Multiply line 5 by . Free tax preparation for seniors 90 (90%)   7. Free tax preparation for seniors Add lines 2 and 6   8. Free tax preparation for seniors Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Free tax preparation for seniors You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Free tax preparation for seniors The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Free tax preparation for seniors If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Free tax preparation for seniors If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Free tax preparation for seniors Pay the tax as discussed under How Do You Make Tax Payments, later. Free tax preparation for seniors Also, see What Forms Must You File, later. Free tax preparation for seniors Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Free tax preparation for seniors Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Free tax preparation for seniors Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Free tax preparation for seniors Publication 15 (Circular E) contains detailed instructions. Free tax preparation for seniors Wages. Free tax preparation for seniors   Figure federal income tax withholding on both cash and noncash wages you pay. Free tax preparation for seniors Measure wages you pay in any form other than cash by the fair market value of the noncash item. Free tax preparation for seniors   Do not count as wages any of the following items. Free tax preparation for seniors Meals provided to your employee at your home for your convenience. Free tax preparation for seniors Lodging provided to your employee at your home for your convenience and as a condition of employment. Free tax preparation for seniors Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Free tax preparation for seniors A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free tax preparation for seniors See Publication 15-B for special requirements for this exclusion. Free tax preparation for seniors Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Free tax preparation for seniors   See Publication 15 (Circular E) for more information on cash and noncash wages. Free tax preparation for seniors Paying tax without withholding. Free tax preparation for seniors   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Free tax preparation for seniors It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Free tax preparation for seniors What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Free tax preparation for seniors This credit reduces their tax or allows them to receive a payment from the IRS. Free tax preparation for seniors You also may have to give your employee a notice about the EIC. Free tax preparation for seniors Notice about the EIC. Free tax preparation for seniors   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Free tax preparation for seniors If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Free tax preparation for seniors   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Free tax preparation for seniors A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Free tax preparation for seniors Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free tax preparation for seniors Your own written statement with the same wording as in Notice 797. Free tax preparation for seniors If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Free tax preparation for seniors If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Free tax preparation for seniors If Form W-2 is not required, you must notify the employee by February 7, 2015. Free tax preparation for seniors   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Free tax preparation for seniors Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Free tax preparation for seniors How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Free tax preparation for seniors Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Free tax preparation for seniors Add these household employment taxes to your income tax. Free tax preparation for seniors Pay the amount due by April 15, 2015. Free tax preparation for seniors For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Free tax preparation for seniors You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Free tax preparation for seniors You can pay the additional tax in any of the following ways. Free tax preparation for seniors Ask your employer to withhold more federal income tax from your wages in 2014. Free tax preparation for seniors Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Free tax preparation for seniors Make estimated tax payments for 2014 to the IRS. Free tax preparation for seniors Increase your payments if you already make estimated tax payments. Free tax preparation for seniors You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Free tax preparation for seniors (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Free tax preparation for seniors ) However, you will not be subject to the penalty if both of the following situations apply to you. Free tax preparation for seniors You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Free tax preparation for seniors Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Free tax preparation for seniors Asking for more federal income tax withholding. Free tax preparation for seniors   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Free tax preparation for seniors Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Free tax preparation for seniors   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Free tax preparation for seniors Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Free tax preparation for seniors   See Publication 505 to make sure you will have the right amount withheld. Free tax preparation for seniors It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Free tax preparation for seniors Paying estimated tax. Free tax preparation for seniors   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Free tax preparation for seniors You can use its payment vouchers to make your payments by check or money order. Free tax preparation for seniors You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Free tax preparation for seniors For details, see the form instructions and visit IRS. Free tax preparation for seniors gov. Free tax preparation for seniors    You can pay all the employment taxes at once or you can pay them in installments. Free tax preparation for seniors If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Free tax preparation for seniors Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Free tax preparation for seniors Payment option for business employers. Free tax preparation for seniors   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Free tax preparation for seniors You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Free tax preparation for seniors For information on depositing employment taxes, see Publication 15 (Circular E). Free tax preparation for seniors   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free tax preparation for seniors See Business employment tax returns, later. Free tax preparation for seniors    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Free tax preparation for seniors You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Free tax preparation for seniors More information. Free tax preparation for seniors   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Free tax preparation for seniors What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Free tax preparation for seniors Social security and Medicare wages. Free tax preparation for seniors FUTA wages. Free tax preparation for seniors Wages from which you withhold federal income tax. Free tax preparation for seniors For information on ordering employment tax forms, see How To Get Tax Help, later. Free tax preparation for seniors Employer identification number (EIN). Free tax preparation for seniors   You must include your employer identification number (EIN) on the forms you file for your household employee. Free tax preparation for seniors An EIN is a nine-digit number issued by the IRS. Free tax preparation for seniors It is not the same as a social security number. Free tax preparation for seniors    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Free tax preparation for seniors If you already have an EIN, use that number. Free tax preparation for seniors   If you do not have an EIN, you may apply for one online. Free tax preparation for seniors Go to IRS. Free tax preparation for seniors gov and click on the Apply for an EIN Online link under Tools. Free tax preparation for seniors You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free tax preparation for seniors Form W-2. Free tax preparation for seniors   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Free tax preparation for seniors Social security and Medicare wages of $1,900 or more. Free tax preparation for seniors Wages from which you withhold federal income tax. Free tax preparation for seniors You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Free tax preparation for seniors You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Free tax preparation for seniors Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Free tax preparation for seniors Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Free tax preparation for seniors socialsecurity. Free tax preparation for seniors gov/employer for guidelines on filing electronically. Free tax preparation for seniors Employee who leaves during the year. Free tax preparation for seniors   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Free tax preparation for seniors You do not need to wait until 2015. Free tax preparation for seniors If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Free tax preparation for seniors Schedule H. Free tax preparation for seniors   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Free tax preparation for seniors Social security and Medicare wages of $1,900 or more. Free tax preparation for seniors FUTA wages. Free tax preparation for seniors Wages from which you withhold federal income tax. Free tax preparation for seniors File Schedule H with your 2014 federal income tax return by April 15, 2015. Free tax preparation for seniors If you get an extension to file your return, the extension also will apply to your Schedule H. Free tax preparation for seniors Filing options when no return is required. Free tax preparation for seniors   If you are not required to file a 2014 tax return, you have the following two options. Free tax preparation for seniors You can file Schedule H by itself. Free tax preparation for seniors See the Schedule H instructions for details. Free tax preparation for seniors If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Free tax preparation for seniors See Business employment tax returns, next. Free tax preparation for seniors   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Free tax preparation for seniors Business employment tax returns. Free tax preparation for seniors   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Free tax preparation for seniors (See Payment option for business employers, earlier. Free tax preparation for seniors ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Free tax preparation for seniors Include the FUTA tax for the employee on your Form 940. Free tax preparation for seniors   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Free tax preparation for seniors   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Free tax preparation for seniors For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free tax preparation for seniors Both of these publications also provide information about filing Form 940. Free tax preparation for seniors What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Free tax preparation for seniors You must also keep records to support the information you enter on the forms you file. Free tax preparation for seniors If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Free tax preparation for seniors Wage and tax records. Free tax preparation for seniors   On each payday, you should record the date and amounts of all the following items. Free tax preparation for seniors Your employee's cash and noncash wages. Free tax preparation for seniors Any employee social security tax you withhold or agree to pay for your employee. Free tax preparation for seniors Any employee Medicare tax you withhold or agree to pay for your employee. Free tax preparation for seniors Any federal income tax you withhold. Free tax preparation for seniors Any state employment taxes you withhold. Free tax preparation for seniors Employee's social security number. Free tax preparation for seniors   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Free tax preparation for seniors Social security and Medicare wages of $1,900 or more. Free tax preparation for seniors Wages from which you withhold federal income tax. Free tax preparation for seniors You must ask for your employee's social security number no later than the first day on which you pay the wages. Free tax preparation for seniors You may wish to ask for it when you hire your employee. Free tax preparation for seniors You should ask your employee to show you his or her social security card. Free tax preparation for seniors The employee may show the card if it is available. Free tax preparation for seniors You may, but are not required to, photocopy the card if the employee provides it. Free tax preparation for seniors   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Free tax preparation for seniors An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Free tax preparation for seniors    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Free tax preparation for seniors    You also can download Form SS-5 from the Social Security Administration website at  www. Free tax preparation for seniors socialsecurity. Free tax preparation for seniors gov/online/ss-5. Free tax preparation for seniors pdf. Free tax preparation for seniors How long to keep records. Free tax preparation for seniors   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Free tax preparation for seniors Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Free tax preparation for seniors To qualify, you must pay these expenses so you can work or look for work. Free tax preparation for seniors If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Free tax preparation for seniors For information about the credit, see Publication 503, Child and Dependent Care Expenses. Free tax preparation for seniors How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Free tax preparation for seniors Schedule H attached to another form. Free tax preparation for seniors    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Free tax preparation for seniors S. Free tax preparation for seniors Individual Income Tax Return, and attach a corrected Schedule H. Free tax preparation for seniors If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Free tax preparation for seniors If you discover an error on a Schedule H that you previously filed with Form 1041, U. Free tax preparation for seniors S. Free tax preparation for seniors Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Free tax preparation for seniors You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free tax preparation for seniors Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free tax preparation for seniors In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Free tax preparation for seniors Schedule H filed by itself. Free tax preparation for seniors   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Free tax preparation for seniors You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free tax preparation for seniors Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free tax preparation for seniors In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Free tax preparation for seniors If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Free tax preparation for seniors (See Overpayment of tax, later. Free tax preparation for seniors ) When to file. Free tax preparation for seniors   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Free tax preparation for seniors If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Free tax preparation for seniors If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Free tax preparation for seniors Underpayment of tax. Free tax preparation for seniors   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Free tax preparation for seniors Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Free tax preparation for seniors However, underreported FUTA taxes will be subject to interest. Free tax preparation for seniors Overpayment of tax. Free tax preparation for seniors    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Free tax preparation for seniors However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Free tax preparation for seniors Adjust the overpayment. Free tax preparation for seniors   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Free tax preparation for seniors If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Free tax preparation for seniors If you adjust your return, you will not receive interest on your overpayment. Free tax preparation for seniors If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Free tax preparation for seniors You may not adjust your return to correct overpayments of FUTA tax. Free tax preparation for seniors Claim for refund process. Free tax preparation for seniors   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Free tax preparation for seniors If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Free tax preparation for seniors You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Free tax preparation for seniors Required repayment or consent. Free tax preparation for seniors   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Free tax preparation for seniors You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Free tax preparation for seniors You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Free tax preparation for seniors Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Free tax preparation for seniors Filing required Forms W-2 or Forms W-2c. Free tax preparation for seniors   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Free tax preparation for seniors Additional Medicare Tax. Free tax preparation for seniors   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Free tax preparation for seniors An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Free tax preparation for seniors For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Free tax preparation for seniors   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Free tax preparation for seniors Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Free tax preparation for seniors Additional information. Free tax preparation for seniors   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Free tax preparation for seniors Also, visit IRS. Free tax preparation for seniors gov. Free tax preparation for seniors How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax preparation for seniors Free help with your tax return. Free tax preparation for seniors   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax preparation for seniors The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax preparation for seniors The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax preparation for seniors 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 preparation for seniors In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax preparation for seniors To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax preparation for seniors gov, download the IRS2Go app, or call 1-800-906-9887. Free tax preparation for seniors   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax preparation for seniors To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax preparation for seniors aarp. Free tax preparation for seniors org/money/taxaide or call 1-888-227-7669. Free tax preparation for seniors For more information on these programs, go to IRS. Free tax preparation for seniors gov and enter “VITA” in the search box. Free tax preparation for seniors Internet. Free tax preparation for seniors    IRS. Free tax preparation for seniors gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax preparation for seniors Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax preparation for seniors Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free tax preparation for seniors Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax preparation for seniors gov or download the IRS2Go app and select the Refund Status option. Free tax preparation for seniors The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax preparation for seniors Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free tax preparation for seniors You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax preparation for seniors The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax preparation for seniors Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax preparation for seniors No need to wait on the phone or stand in line. Free tax preparation for seniors The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free tax preparation for seniors When you reach the response screen, you can print the entire interview and the final response for your records. Free tax preparation for seniors New subject areas are added on a regular basis. Free tax preparation for seniors  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax preparation for seniors gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax preparation for seniors You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax preparation for seniors The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax preparation for seniors When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free tax preparation for seniors Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free tax preparation for seniors You can also ask the IRS to mail a return or an account transcript to you. Free tax preparation for seniors Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax preparation for seniors gov or by calling 1-800-908-9946. Free tax preparation for seniors Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax preparation for seniors Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax preparation for seniors Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax preparation for seniors If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free tax preparation for seniors Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax preparation for seniors gov and enter Where's My Amended Return? in the search box. Free tax preparation for seniors You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax preparation for seniors It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax preparation for seniors Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax preparation for seniors gov. Free tax preparation for seniors Select the Payment tab on the front page of IRS. Free tax preparation for seniors gov for more information. Free tax preparation for seniors Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax preparation for seniors Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax preparation for seniors gov. Free tax preparation for seniors Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free tax preparation for seniors Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax preparation for seniors gov. Free tax preparation for seniors Request an Electronic Filing PIN by going to IRS. Free tax preparation for seniors gov and entering Electronic Filing PIN in the search box. Free tax preparation for seniors Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax preparation for seniors Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax preparation for seniors gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax preparation for seniors An employee can answer questions about your tax account or help you set up a payment plan. Free tax preparation for seniors Before you visit, check the Office Locator on IRS. Free tax preparation for seniors gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free tax preparation for seniors If you have a special need, such as a disability, you can request an appointment. Free tax preparation for seniors Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax preparation for seniors Apply for an Employer Identification Number (EIN). Free tax preparation for seniors Go to IRS. Free tax preparation for seniors gov and enter Apply for an EIN in the search box. Free tax preparation for seniors Read the Internal Revenue Code, regulations, or other official guidance. Free tax preparation for seniors Read Internal Revenue Bulletins. Free tax preparation for seniors Sign up to receive local and national tax news and more by email. Free tax preparation for seniors Just click on “subscriptions” above the search box on IRS. Free tax preparation for seniors gov and choose from a variety of options. Free tax preparation for seniors Phone. Free tax preparation for seniors    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax preparation for seniors Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax preparation for seniors Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax preparation for seniors gov, or download the IRS2Go app. Free tax preparation for seniors Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free tax preparation for seniors The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax preparation for seniors Most VITA and TCE sites offer free electronic filing. Free tax preparation for seniors Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax preparation for seniors Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax preparation for seniors Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free tax preparation for seniors If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax preparation for seniors The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax preparation for seniors Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax preparation for seniors Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax preparation for seniors The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax preparation for seniors Note, the above information is for our automated hotline. Free tax preparation for seniors Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free tax preparation for seniors Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax preparation for seniors You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax preparation for seniors It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax preparation for seniors Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free tax preparation for seniors You should receive your order within 10 business days. Free tax preparation for seniors Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax preparation for seniors If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free tax preparation for seniors Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax preparation for seniors The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax preparation for seniors These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax preparation for seniors Walk-in. Free tax preparation for seniors   You can find a selection of forms, publications and services — in-person. Free tax preparation for seniors Products. Free tax preparation for seniors You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax preparation for seniors Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax preparation for seniors Services. Free tax preparation for seniors You can walk in to your local TAC for face-to-face tax help. Free tax preparation for seniors An employee can answer questions about your tax account or help you set up a payment plan. Free tax preparation for seniors Before visiting, use the Office Locator tool on IRS. Free tax preparation for seniors gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free tax preparation for seniors Mail. Free tax preparation for seniors   You can send your order for forms, instructions, and publications to the address below. Free tax preparation for seniors You should receive a response within 10 business days after your request is received. Free tax preparation for seniors Internal Revenue Service 1201 N. Free tax preparation for seniors Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax preparation for seniors The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax preparation for seniors Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax preparation for seniors   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax preparation for seniors We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free tax preparation for seniors You face (or your business is facing) an immediate threat of adverse action. Free tax preparation for seniors You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax preparation for seniors   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free tax preparation for seniors Here's why we can help: TAS is an independent organization within the IRS. Free tax preparation for seniors Our advocates know how to work with the IRS. Free tax preparation for seniors Our services are free and tailored to meet your needs. Free tax preparation for seniors We have offices in every state, the District of Columbia, and Puerto Rico. Free tax preparation for seniors   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free tax preparation for seniors   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax preparation for seniors If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax preparation for seniors Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free tax preparation for seniors Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax preparation for seniors Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax preparation for seniors Sample W-2 Form This image is too large to be displayed in the current screen. Free tax preparation for seniors Please click the link to view the image. Free tax preparation for seniors Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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Surface Mining, Reclamation and Enforcement

The Office of Surface Mining, Reclamation and Enforcement works to protect populations and the environment during surface coal mining operations. The Office also works to clean and put to good use abandoned mine sites. These missions are accomplished primarily through regulation and oversight of state programs.

Contact the Agency or Department

Website: Surface Mining, Reclamation and Enforcement

E-mail:

Address: 1951 Constitution Ave NW
Washington, DC 20240

Phone Number: (202) 208-2565

TTY: (202) 208-2694

The Free Tax Preparation For Seniors

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