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H&r Block Military Taxes

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H&r Block Military Taxes

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

H&r block military taxes Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. H&r block military taxes Tax questions. H&r block military taxes Useful Items - You may want to see: Reminders Future developments. H&r block military taxes  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. H&r block military taxes irs. H&r block military taxes gov/pub536. H&r block military taxes Photographs of missing children. H&r block military taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block military taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block military taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block military taxes Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). H&r block military taxes An NOL year is the year in which an NOL occurs. H&r block military taxes You can use an NOL by deducting it from your income in another year or years. H&r block military taxes What this publication covers. H&r block military taxes   This publication discusses NOLs for individuals, estates, and trusts. H&r block military taxes It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. H&r block military taxes To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. H&r block military taxes A loss from operating a business is the most common reason for an NOL. H&r block military taxes Partnerships and S corporations generally cannot use an NOL. H&r block military taxes However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. H&r block military taxes Keeping records. H&r block military taxes   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. H&r block military taxes    You should attach all required documents to the Form 1045 or Form 1040X. H&r block military taxes For details, see the instructions for Form 1045 or Form 1040X. H&r block military taxes What is not covered in this publication?   The following topics are not covered in this publication. H&r block military taxes Bankruptcies. H&r block military taxes See Publication 908, Bankruptcy Tax Guide. H&r block military taxes NOLs of corporations. H&r block military taxes See Publication 542, Corporations. H&r block military taxes Section references. H&r block military taxes   Section references are to the Internal Revenue Code unless otherwise noted. H&r block military taxes Comments and suggestions. H&r block military taxes   We welcome your comments about this publication and your suggestions for future editions. H&r block military taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block military taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block military taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block military taxes   You can send your comments from www. H&r block military taxes irs. H&r block military taxes gov/formspubs/. H&r block military taxes Click on “More Information. H&r block military taxes ” and then on “Comment on Tax Forms and Publications. H&r block military taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block military taxes Ordering forms and publications. H&r block military taxes   Visit www. H&r block military taxes irs. H&r block military taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block military taxes Internal Revenue Service 1201 N. H&r block military taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block military taxes   If you have a tax question, check the information available on IRS. H&r block military taxes gov or call 1-800-829-1040. H&r block military taxes We cannot answer tax questions sent to either of the above addresses. H&r block military taxes Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. H&r block military taxes S. H&r block military taxes Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. H&r block military taxes Prev  Up  Next   Home   More Online Publications