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H&r Block Free Tax

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H&r Block Free Tax

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

H&r block free tax Publication 584 - Introductory Material Table of Contents What's New Introduction How To Use This Workbook What's New Future developments. H&r block free tax  The IRS has created a page on IRS. H&r block free tax gov for information about Publication 584, at www. H&r block free tax irs. H&r block free tax gov/pub584. H&r block free tax Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page. H&r block free tax Introduction This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. H&r block free tax It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. H&r block free tax However, these schedules are for your information only. H&r block free tax You must complete Form 4684, Casualties and Thefts, to report your loss. H&r block free tax How To Use This Workbook You can use this workbook by following these five steps. H&r block free tax Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. H&r block free tax Know the definitions of cost or other basis and fair market value, discussed later. H&r block free tax Fill out Schedules 1 through 20. H&r block free tax Read the instructions for Form 4684. H&r block free tax Fill out Form 4684 using the information you entered in Schedules 1 through 20. H&r block free tax Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684. H&r block free tax Take what's in each row of. H&r block free tax . H&r block free tax . H&r block free tax And enter it on Form 4684. H&r block free tax . H&r block free tax . H&r block free tax Column 1 Line 1 Column 2 Line 2 Column 3 Line 3 Column 4 Line 4 Column 5 Line 5 Column 6 Line 6 Column 7 Line 7 Column 8 Line 8 Column 9 Line 9 Prev  Up  Next   Home   More Online Publications