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How Do I File 2009 Taxes Online

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How Do I File 2009 Taxes Online

How do i file 2009 taxes online 5. How do i file 2009 taxes online   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Prohibited Tax Shelter TransactionsEntity Level Tax Excess Benefit TransactionsTax on Disqualified Persons Tax on Organization Managers Excess Benefit Transaction Excess Business Holdings Taxable Distributions of Sponsoring Organizations Exception. How do i file 2009 taxes online A donor advised fund does not include: Taxes on Prohibited Benefits Resulting From Donor Advised Fund Distributions Excise Taxes on Private Foundations Excise Taxes on Black Lung Benefit Trusts Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements Introduction An excise tax may be imposed on certain tax-exempt organizations. How do i file 2009 taxes online Topics - This chapter discusses: Prohibited tax shelter transactions Excess benefit transactions Excess business holdings Taxable distributions of sponsoring organizations Taxes on prohibited benefits distributed from donor advised funds Excise taxes on private foundations Excise taxes on 501(c)(21) black lung benefit trusts Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements of Hospitals Useful Items - You may want to see: Forms (and Instructions) 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code See chapter 6 for more information about getting Form 4720. How do i file 2009 taxes online Prohibited Tax Shelter Transactions Section 4965 imposes an excise tax on: Certain tax-exempt entities that are party to prohibited tax shelter transactions, and Any entity manager who approves or otherwise causes the entity to be a party to a prohibited tax shelter transaction and knows or has reason to know that the transaction is a prohibited tax shelter transaction. How do i file 2009 taxes online  Additionally, section 6033 provides new disclosure requirements on a tax-exempt entity that is a party to a prohibited tax shelter transaction. How do i file 2009 taxes online Tax-exempt entities. How do i file 2009 taxes online   Tax-exempt entities that are subject to section 4965 include: Entities described in section 501(c), including but not limited to the following common types of entities: Instrumentalities of the United States described in section 501(c)(1); Churches, hospitals, museums, schools, scientific research organizations, and other charities described in section 501(c)(3); Civic leagues, social welfare organizations, and local associations of employees described in section 501(c)(4); Labor, agricultural, or horticultural organizations described in section 501(c)(5); Business leagues, chambers of commerce, trade associations, and other organizations described in section 501(c)(6); Voluntary employees' beneficiary associations (VEBAs) described in section 501(c)(9); Credit unions described in section 501(c)(14); Insurance companies described in section 501(c)(15); and Veterans' organizations described in section 501(c)(19). How do i file 2009 taxes online Religious or apostolic associations or corporations described in section 501(d). How do i file 2009 taxes online Entities described in section 170(c), including states, possessions of the United States, the District of Columbia, political subdivisions of states and political subdivisions of possessions of the United States (but not including the United States). How do i file 2009 taxes online Indian tribal governments within the meaning of section 7701(a)(40). How do i file 2009 taxes online Entity manager. How do i file 2009 taxes online    An entity manager is any person with authority or responsibility similar to that exercised by an officer, director, or trustee, and, for any act, the person that has authority or responsibility with respect to the prohibited transaction. How do i file 2009 taxes online Prohibited tax shelter transaction. How do i file 2009 taxes online   A prohibited tax shelter transaction is any listed transaction, within the meaning of section 6707A(c)(2), and any prohibited reportable transactions. How do i file 2009 taxes online A prohibited reportable transaction is a confidential transaction within the meaning of Regulations section 1. How do i file 2009 taxes online 6011-4(b)(3), and a transaction with contractual protection within the meaning of Regulations section 1. How do i file 2009 taxes online 6011-4(b)(4). How do i file 2009 taxes online See the Instructions for Form 8886 for more information on listed transactions and prohibited reportable transactions. How do i file 2009 taxes online Subsequently listed transaction. How do i file 2009 taxes online   Any transaction to which the tax-exempt entity is a party and is later determined to be a listed transaction after the entity has become a party to it, is a subsequently listed transaction. How do i file 2009 taxes online Entity Level Tax Section 4965(a)(1) imposes an entity level excise tax on any tax-exempt entity described in 1, 2, 3, or 4 above that becomes a party to a prohibited tax shelter transaction or is a party to a subsequently listed transaction (defined earlier). How do i file 2009 taxes online The excise tax imposed on a tax-exempt entity applies to tax years in which the entity becomes a party to the prohibited tax shelter transaction and any subsequent tax years. How do i file 2009 taxes online The amount of the excise tax depends on whether the tax-exempt entity knew or had reason to know that the transaction was a prohibited tax shelter transaction at the time it became a party to the transaction. How do i file 2009 taxes online To figure and report the excise tax imposed on a tax-exempt entity for being a party to a prohibited tax shelter transaction, file Form 4720. How do i file 2009 taxes online For more information about this excise tax, including information about how it is figured, see the Instructions for Form 4720. How do i file 2009 taxes online Manager Level Tax Section 4965(a)(2) imposes an excise tax on any tax-exempt entity manager who approves or otherwise causes the entity to be a party to a prohibited tax shelter transaction and knows (or has reason to know) that the transaction is a prohibited tax shelter transaction. How do i file 2009 taxes online The excise tax, in the amount of $20,000, is assessed for each approval or other act causing the organization to be a party to the prohibited tax shelter transaction. How do i file 2009 taxes online To report this tax, file Form 4720. How do i file 2009 taxes online Excess Benefit Transactions Excise tax on excess benefit transactions. How do i file 2009 taxes online   A disqualified person who benefits from an excess benefit transaction, such as compensation, fringe benefits, or contract payments from certain section 501(c)(3), 501(c)(4), or 501(c)(29) organizations, must correct the transaction and may have to pay an excise tax under section 4958. How do i file 2009 taxes online A manager of the organization may also have to pay an excise tax under section 4958. How do i file 2009 taxes online These taxes are reported on Form 4720. How do i file 2009 taxes online   The excise taxes are imposed if an applicable tax-exempt organization provides an excess benefit to a disqualified person and that benefit exceeds the value of the benefit received in exchange. How do i file 2009 taxes online   There are three taxes under section 4958. How do i file 2009 taxes online Disqualified persons are liable for the first two taxes and certain organization managers are liable for the third tax. How do i file 2009 taxes online    Taxes imposed on excess benefit transactions do not apply to a transaction under a written contract that was binding on September 13, 1995, and at all times thereafter before the transaction occurred. How do i file 2009 taxes online Tax on Disqualified Persons An excise tax equal to 25% of the excess benefit is imposed on each excess benefit transaction between an applicable tax-exempt organization and a disqualified person. How do i file 2009 taxes online The disqualified person who benefited from the transaction is liable for the tax. How do i file 2009 taxes online See definition of Disqualified person, later at Disqualified person. How do i file 2009 taxes online Additional tax on the disqualified person. How do i file 2009 taxes online   If the 25% tax is imposed and the excess benefit transaction is not corrected within the taxable period, an additional excise tax equal to 200% of the excess benefit is imposed on any disqualified person involved. How do i file 2009 taxes online   If a disqualified person makes a payment of less than the full correction amount, the 200% tax is imposed only on the unpaid portion of the correction amount. How do i file 2009 taxes online If more than one disqualified person received an excess benefit from an excess benefit transaction, all such disqualified persons are jointly and severally liable for the taxes. How do i file 2009 taxes online   To avoid the 200% tax, a disqualified person must correct the excess benefit transaction during the taxable period. How do i file 2009 taxes online The 200% tax is abated (refunded if collected) if the excess benefit transaction is corrected within a 90-day correction period beginning on the date a statutory notice of deficiency is issued. How do i file 2009 taxes online Taxable period. How do i file 2009 taxes online   The taxable period means the period beginning with the date on which the excess benefit transaction occurs and ending on the earlier of: The date a notice of deficiency was mailed to the disqualified person for the initial tax on the excess benefit transaction, or The date on which the initial tax on the excess benefit transaction for the disqualified person is assessed. How do i file 2009 taxes online Tax on Organization Managers If tax is imposed on a disqualified person for any excess benefit transaction, an excise tax equal to 10% of the excess benefit is imposed on an organization manager who knowingly participated in an excess benefit transaction, unless such participation was not willful and was due to reasonable cause. How do i file 2009 taxes online This tax cannot exceed $20,000 ($10,000 for transactions entered in a tax year beginning before August 18, 2006), for each transaction. How do i file 2009 taxes online There is also joint and several liability for this tax. How do i file 2009 taxes online A person can be liable for both the tax paid by the disqualified person and the organization manager tax for a particular excess benefit transaction. How do i file 2009 taxes online Organization Manager. How do i file 2009 taxes online   An organization manager is any officer, director, or trustee of an applicable tax-exempt organization, or any individual having powers or responsibilities similar to officers, directors, or trustees of the organization, regardless of title. How do i file 2009 taxes online An organization manager is not considered to have participated in an excess benefit transaction where the manager has opposed the transaction in a manner consistent with the fulfillment of the manager's responsibilities to the organization. How do i file 2009 taxes online For example, a director who votes against giving an excess benefit would ordinarily not be subject to the 10% tax. How do i file 2009 taxes online A person participates in a transaction knowingly if the person: Has actual knowledge of sufficient facts so that, based solely upon those facts, such transaction would be an excess benefit transaction; Is aware that such a transaction under these circumstances may violate the provisions of federal tax law governing excess benefit transactions; and Negligently fails to make reasonable attempts to ascertain whether the transaction is an excess benefit transaction, or the manager is in fact aware that it is such a transaction. How do i file 2009 taxes online Knowing does not mean having reason to know. How do i file 2009 taxes online The organization manager ordinarily will not be considered knowing if, after full disclosure of the factual situation to an appropriate professional, the organization manager relied on the professional's reasoned written opinion on matters within the professional's expertise or if the manager relied on the fact that the requirements for the rebuttable presumption of reasonableness have been satisfied. How do i file 2009 taxes online Participation by an organization manager is willful if it is voluntary, conscious, and intentional. How do i file 2009 taxes online An organization manager's participation is due to reasonable cause if the manager has exercised responsibility on behalf of the organization with ordinary business care and prudence. How do i file 2009 taxes online Excess Benefit Transaction An excess benefit transaction is a transaction in which an economic benefit is provided by an applicable tax-exempt organization, directly or indirectly, to or for the use of any disqualified person, and the value of the economic benefit provided by the organization exceeds the value of the consideration (including the performance of services) received for providing such benefit. How do i file 2009 taxes online The excess benefit transaction rules apply to all transactions with disqualified persons, regardless of whether the amount of the benefit provided is determined in whole or in part by the revenues of one or more activities of the organization. How do i file 2009 taxes online To determine whether an excess benefit transaction has occurred, all consideration and benefits exchanged between a disqualified person and the applicable tax-exempt organization, and all entities it controls, are taken into account. How do i file 2009 taxes online For purposes of determining the value of economic benefits, the value of property, including the right to use property, is the fair market value. How do i file 2009 taxes online Fair market value is the price at which property, or the right to use property, would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of relevant facts. How do i file 2009 taxes online Donor advised fund transactions occurring after August 17, 2006. How do i file 2009 taxes online   For a donor advised fund, an excess benefit transaction includes a grant, loan, compensation, or other similar payment from the fund to a: Donor or donor advisor, Family member of a donor, or donor advisor, 35% controlled entity of a donor, or donor advisor, or 35% controlled entity of a family member of a donor, or donor advisor. How do i file 2009 taxes online   The excess benefit in this transaction is the amount of the grant, loan, compensation, or other similar payment. How do i file 2009 taxes online For additional information, see the Instructions for Form 4720. How do i file 2009 taxes online Supporting organization transactions occurring after July 25, 2006. How do i file 2009 taxes online   For any supporting organization, defined in section 509(a)(3), an excess benefit transaction includes grants, loans, compensation, or other similar payment provided by the supporting organization to a: Substantial contributor, Family member of a substantial contributor, 35% controlled entity of a substantial contributor, or 35% controlled entity of a family member of a substantial contributor. How do i file 2009 taxes online   Additionally, an excess benefit transaction includes any loans provided by the supporting organization to a disqualified person (other than an organization described in section 509(a)(1), (2), or (4)). How do i file 2009 taxes online   The excess benefit for substantial contributors and parties related to those contributors includes the amount of the grant, loan, compensation, or other similar payment. How do i file 2009 taxes online For additional information, see the Instructions for Form 4720. How do i file 2009 taxes online   Excess benefit transaction rules generally do not apply to transactions between a supporting organization and its supported organization described in section 501(c)(4), (5), or (6) in furtherance of charitable purposes. How do i file 2009 taxes online Date of Occurrence An excess benefit transaction occurs on the date the disqualified person receives the economic benefit from the organization for federal income tax purposes. How do i file 2009 taxes online However, when a single contractual arrangement provides for a series of compensation or other payments to or for the use of a disqualified person during the disqualified person's tax year, any excess benefit transaction with respect to these payments occurs on the last day of the taxpayer's tax year. How do i file 2009 taxes online In the case of benefits provided to a qualified pension, profit-sharing, or stock bonus plan, the transaction occurs on the date the benefit is vested. How do i file 2009 taxes online In the case of the transfer of property subject to a substantial risk of forfeiture, or in the case of rights to future compensation or property, the transaction occurs on the date the property, or the rights to future compensation or property, is not subject to a substantial risk of forfeiture. How do i file 2009 taxes online Where the disqualified person elects to include an amount in gross income in the tax year of transfer under section 83(b), the excess benefit transaction occurs on the date the disqualified person receives the economic benefit for federal income tax purposes. How do i file 2009 taxes online Correcting the excess benefit. How do i file 2009 taxes online   An excess benefit transaction is corrected by undoing the excess benefit to the extent possible, and by taking any additional measures necessary to place the organization in a financial position not worse than what it would have been if the disqualified person were dealing under the highest fiduciary standards. How do i file 2009 taxes online   A disqualified person corrects an excess benefit by making a payment in cash or cash equivalents, excluding payment by a promissory note, equal to the correction amount to the applicable tax-exempt organization. How do i file 2009 taxes online The correction amount equals the excess benefit plus the interest on the excess benefit. How do i file 2009 taxes online The interest rate can be no lower than the applicable federal rate, compounded annually, for the month the transaction occurred. How do i file 2009 taxes online   A disqualified person can, with the agreement of the applicable tax-exempt organization, make a payment by returning the specific property previously transferred in the excess transaction. How do i file 2009 taxes online In this case, the disqualified person is treated as making a payment equal to the lesser of: The fair market value of the property on the date the property is returned to the organization, or The fair market value of the property on the date the excess benefit transaction occurred. How do i file 2009 taxes online   If the payment resulting from the return of property is less than the correction amount, the disqualified person must make an additional cash payment to the organization equal to the difference. How do i file 2009 taxes online   If the payment resulting from the return of the property exceeds the correction amount described above, the organization can make a cash payment to the disqualified person equal to the difference. How do i file 2009 taxes online Exception. How do i file 2009 taxes online   For a correction of an excess benefit transaction (discussed earlier), no amount repaid in a manner prescribed by the Secretary can be held in a donor advised fund. How do i file 2009 taxes online Applicable Tax-Exempt Organization An applicable tax-exempt organization is a section 501(c)(3), 501(c)(4), or 501(c)(29) organization that is tax-exempt under section 501(a), or was such an organization at any time during a 5-year period ending on the day of the excess benefit transaction. How do i file 2009 taxes online An applicable tax-exempt organization does not include: A private foundation as defined in section 509(a), A governmental entity that is: Exempt from (or not subject to) taxation without regard to section 501(a), or Not required to file an annual return, or A foreign organization, recognized by the IRS or by treaty, that receives substantially all of its support (other than gross investment income) from sources outside the United States. How do i file 2009 taxes online An organization is not treated as a section 501(c)(3), 501(c)(4), or 501(c)(29) organization for any period covered by a final determination that the organization was not tax-exempt under section 501(a), but only if the determination was not based on private inurement or one or more excess benefit transactions. How do i file 2009 taxes online Disqualified Person A disqualified person is: Any person (at any time during the 5-year period ending on the date of the transaction) in a position to exercise substantial influence over the affairs of the organization, A family member of an individual described in 1, and A 35% controlled entity. How do i file 2009 taxes online For donor advised funds, sponsoring organizations, and certain supporting organizations occurring after August 17, 2006. How do i file 2009 taxes online   The following persons will be considered disqualified persons along with certain family members and 35% controlled entities associated with them. How do i file 2009 taxes online Donors of donor advised funds, Investment advisors of sponsoring organizations, and Disqualified persons of a section 509(a)(3) supporting organization that supports the applicable tax-exempt organization. How do i file 2009 taxes online For certain supporting organization transactions occurring after July 25, 2006. How do i file 2009 taxes online   Substantial contributors to supporting organizations will also be considered disqualified persons with respect to the supporting organizations, along with their family members and 35% controlled entities. How do i file 2009 taxes online Investment advisor. How do i file 2009 taxes online   Investment advisor means for any sponsoring organization, any person compensated by such organization (but not an employee of such organization) for managing the investment of, or providing investment advice for, assets maintained in donor advised funds owned by such sponsoring organization. How do i file 2009 taxes online Substantial contributor. How do i file 2009 taxes online   In general, a substantial contributor means any person who contributed or bequeathed an aggregate of more than $5,000 to the organization, if that amount is more than 2% of the total contributions and bequests received by the end of the organization's tax year in which the contribution or bequest is received. How do i file 2009 taxes online A substantial contributor includes the grantor of a trust. How do i file 2009 taxes online Family members. How do i file 2009 taxes online   Family members of a disqualified person include a disqualified person's spouse, brothers or sisters (whether by whole or half-blood), spouses of brothers or sisters (whether by whole or half-blood), ancestors, children (including a legally adopted child), grandchildren, great grandchildren, and spouses of children, grandchildren, and great grandchildren (whether by whole or half-blood). How do i file 2009 taxes online 35% controlled entity. How do i file 2009 taxes online   A 35% controlled entity is: A corporation in which disqualified persons own more than 35% of the total combined voting power, A partnership in which such persons own more than 35% of the profits interest, or A trust or estate in which such persons own more than 35% of the beneficial interest. How do i file 2009 taxes online   In determining the holdings of a business enterprise, any stock or other interest owned directly or indirectly shall apply. How do i file 2009 taxes online Persons having substantial influence. How do i file 2009 taxes online   Among those who are in a position to exercise substantial influence over the affairs of the organization are, for example, voting members of the governing body, and persons holding the power of: Presidents, chief executives, or chief operating officers. How do i file 2009 taxes online Treasurers and chief financial officers. How do i file 2009 taxes online Persons with a material financial interest in a provider-sponsored organization. How do i file 2009 taxes online Persons not considered to have substantial influence. How do i file 2009 taxes online   Persons who are not considered to be in a position to exercise substantial influence over the affairs of an organization include: An employee who receives benefits that total less than the highly compensated amount in section 414(q)(1)(B)(i) and who does not hold the executive or voting powers mentioned earlier in the discussion on Disqualified Person, is not a family member of a disqualified person, and is not a substantial contributor, Tax-exempt organizations described in section 501(c)(3), and Section 501(c)(4) organizations with respect to transactions engaged in with other section 501(c)(4) organizations. How do i file 2009 taxes online Facts and circumstances. How do i file 2009 taxes online   The determination of whether a person has substantial influence over the affairs of an organization is based on all the facts and circumstances. How do i file 2009 taxes online Facts and circumstances that tend to show a person has substantial influence over the affairs of an organization include, but are not limited to, the following. How do i file 2009 taxes online The person founded the organization. How do i file 2009 taxes online The person is a substantial contributor to the organization under the section 507(d)(2)(A) definition, only taking into account contributions to the organization for the past 5 years. How do i file 2009 taxes online The person's compensation is primarily based on revenues derived from activities of the organization that the person controls. How do i file 2009 taxes online The person has or shares authority to control or determine a substantial portion of the organization's capital expenditures, operating budget, or compensation for employees. How do i file 2009 taxes online The person manages a discrete segment or activity of the organization that represents a substantial portion of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole. How do i file 2009 taxes online The person owns a controlling interest (measured by either vote or value) in a corporation, partnership, or trust that is a disqualified person. How do i file 2009 taxes online The person is a nonstock organization controlled directly or indirectly by one or more disqualified persons. How do i file 2009 taxes online   Facts and circumstances tending to show that a person does not have substantial influence over the affairs of an organization include, but are not limited to, the following. How do i file 2009 taxes online The person has taken a bona fide vow of poverty as an employee or agent of a religious organization or on its behalf. How do i file 2009 taxes online The person is an independent contractor whose sole relationship to the organization is providing professional advice (without having decision-making authority) with respect to transactions from which the independent contractor will not economically benefit either directly or indirectly aside from customary fees received for the professional advice rendered. How do i file 2009 taxes online Any preferential treatment the person receives based on the size of the person's donation is also offered to others making comparable widely solicited donations. How do i file 2009 taxes online The direct supervisor of the person is not a disqualified person. How do i file 2009 taxes online The person does not participate in any management decisions affecting the organization as a whole or a discrete segment of the organization that represents a substantial portion of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole. How do i file 2009 taxes online   In the case of multiple organizations affiliated by common control or governing documents, the determination of whether a person does or does not have substantial influence is made separately for each applicable tax-exempt organization. How do i file 2009 taxes online A person may be a disqualified person with respect to transactions with more than one organization. How do i file 2009 taxes online Reasonable Compensation. How do i file 2009 taxes online    Reasonable compensation is the value that would ordinarily be paid for like services by like enterprises under like circumstances. How do i file 2009 taxes online The section 162 standard will apply in determining the reasonableness of compensation. How do i file 2009 taxes online The fact that a bonus or revenue-sharing arrangement is subject to a cap is a relevant factor in determining reasonableness of compensation. How do i file 2009 taxes online   To determine the reasonableness of compensation, all items of compensation provided by an applicable tax-exempt organization in exchange for performance of services are taken into account in determining the value of compensation (except for economic benefits that are disregarded under the discussion Disregarded benefits , later). How do i file 2009 taxes online Items of compensation include: All forms of cash and noncash compensation, including salary, fees, bonuses, severance payments, and deferred noncash compensation, The payment of liability insurance premiums for, or the payment or reimbursement by the organization of penalties, taxes, or certain expenses under section 4958, unless excludable from income as a de minimis fringe benefit under section 132(a)(4), All other compensatory benefits, whether or not included in gross income for income tax purposes, Taxable and nontaxable fringe benefits, except fringe benefits described in section 132, and Foregone interest on loans. How do i file 2009 taxes online    Intent to treat benefits as compensation. How do i file 2009 taxes online An economic benefit is not treated as consideration for the performance of services unless the organization providing the benefit clearly indicates its intent to treat the benefit as compensation when the benefit is paid. How do i file 2009 taxes online   An applicable tax-exempt organization (or entity that it controls) is treated as clearly indicating its intent to provide an economic benefit as compensation for services only if the organization provides written substantiation that is contemporaneous with the transfer of the economic benefits under consideration. How do i file 2009 taxes online Ways to provide contemporaneous written substantiation of its intent to provide an economic benefit as compensation include: The organization produces a signed written employment contract, The organization reports the benefit as compensation on an original Form W-2, Form 1099, or Form 990, or on an amended form filed before starting an IRS examination, or The disqualified person reports the benefit as income on the person's original Form 1040, or on an amended form filed before starting an IRS examination. How do i file 2009 taxes online Exception. How do i file 2009 taxes online   If the economic benefit is excluded from the disqualified person's gross income for income tax purposes, the applicable tax-exempt organization is not required to indicate its intent to provide an economic benefit as compensation for services. How do i file 2009 taxes online Rebuttable presumption that a transaction is not an excess benefit transaction. How do i file 2009 taxes online   Payments under a compensation arrangement are presumed to be reasonable and the transfer of property (or right to use property) is presumed to be at fair market value, if the following three conditions are met. How do i file 2009 taxes online The transaction is approved in advance by an authorized body of the organization (or an entity it controls) which is composed of individuals who do not have a conflict of interest concerning the transaction. How do i file 2009 taxes online Before making its determination, the authorized body obtained and relied upon appropriate data as to comparability. How do i file 2009 taxes online (There is a special safe harbor for small organizations. How do i file 2009 taxes online If the organization has gross receipts of less than $1 million, appropriate comparability data includes data on compensation paid by three comparable organizations in the same or similar communities for similar services. How do i file 2009 taxes online ) The authorized body adequately documents the basis for its determination concurrently with making that determination. How do i file 2009 taxes online The documentation should include: The terms of the approved transaction and the date approved, The members of the authorized body who were present during debate on the transaction that was approved and those who voted on it, The comparability data obtained and relied upon by the authorized body and how the data was obtained, Any actions by a member of the authorized body having conflict of interest, and Documentation of the basis of the determination before the later of the next meeting of the authorized body or 60 days after the final actions of the authorized body are taken, and approval of records as reasonable, accurate, and complete within a reasonable time thereafter. How do i file 2009 taxes online Disregarded benefits. How do i file 2009 taxes online   The following economic benefits are disregarded for section 4958 purposes. How do i file 2009 taxes online Nontaxable fringe benefits that are excluded from income under section 132. How do i file 2009 taxes online Benefits provided to a volunteer for the organization if the benefit is provided to the general public in exchange for a membership fee or contribution of $75 or less. How do i file 2009 taxes online Benefits provided to a member of an organization due to the payment of a membership fee or to a donor as a result of a deductible contribution, if a significant number of disqualified persons make similar payments or contributions and are offered a similar economic benefit. How do i file 2009 taxes online Benefits provided to a person solely as a member of a charitable class that the applicable tax-exempt organization intends to benefit as part of the accomplishment of its exempt purpose. How do i file 2009 taxes online A transfer of an economic benefit to or for the use of a governmental unit, as defined in section 170(c)(1), if exclusively for public purposes. How do i file 2009 taxes online Special Exception for Initial Contracts      Section 4958 does not apply to any fixed payment made to a person under an initial contract. How do i file 2009 taxes online   A fixed payment is an amount of cash or other property specified in the contract, or determined by a fixed formula that is specified in the contract, which is to be paid or transferred in exchange for the provision of specified services or property. How do i file 2009 taxes online   A fixed formula can, generally, incorporate an amount that depends upon future specified events or contingencies, as long as no one has discretion when calculating the amount of a payment or deciding whether to make a payment (such as a bonus). How do i file 2009 taxes online   An initial contract is a binding written contract between an applicable tax-exempt organization and a person who was not a disqualified person immediately before entering into the contract. How do i file 2009 taxes online   A binding written contract, providing it can be terminated or canceled by the applicable tax-exempt organization without the other party's consent (except as a result of substantial nonperformance) and without substantial penalty, is treated as a new contract, as of the earliest date any termination or cancellation would be effective. How do i file 2009 taxes online Also, if the parties make a material change to a contract, which includes an extension or renewal of the contract (except for an extension or renewal resulting from the exercise of an option by the disqualified person), or a more than incidental change to the amount payable under the contract, it is treated as a new contract as of the effective date of the material change. How do i file 2009 taxes online More information. How do i file 2009 taxes online   For more information, see the Instructions to Forms 990 and 4720. How do i file 2009 taxes online Excess Business Holdings Private foundations are generally not permitted to hold more than a 20% interest in an unrelated business enterprise. How do i file 2009 taxes online They may be subject to an excise tax on the amount of any excess business holdings. How do i file 2009 taxes online For purposes of section 4943, for tax years beginning after August 17, 2006, donor advised funds and certain supporting organizations are considered private foundations. How do i file 2009 taxes online Donor advised fund. How do i file 2009 taxes online   In general, a donor advised fund is a fund or account separately identified by reference to contributions of a donor or donors that is owned and controlled by a sponsoring organization and for which the donor has or expects to have advisory privileges concerning the distribution or investment of the funds. How do i file 2009 taxes online Supporting organizations. How do i file 2009 taxes online   Only certain supporting organizations are subject to the excess business holdings tax under section 4943. How do i file 2009 taxes online These include (1) Type III supporting organizations that are not functionally integrated and (2) Type II supporting organizations that accept any gift or contribution from a person who by himself or in connection with a related party controls the supported organization that the Type II supporting organization supports. How do i file 2009 taxes online Taxes. How do i file 2009 taxes online   A private foundation that has excess holdings in a business enterprise may become liable for an excise tax based on the amount of holdings. How do i file 2009 taxes online The initial tax is 10% (5% for tax years beginning before August 18, 2006) of the value of the excess holdings and is imposed on the last day of each tax year that ends during the taxable period. How do i file 2009 taxes online The excess holdings are determined on the day during the tax year when they were the largest. How do i file 2009 taxes online   A foundation that fails to correct the excess business holdings becomes liable for an additional tax of 200% of the remaining excess business holdings as of the earlier of tax assessment or mailing of a notice of deficiency. How do i file 2009 taxes online   For more information on the tax on excess business holdings, see the Instructions for Form 4720. How do i file 2009 taxes online Taxable Distributions of Sponsoring Organizations An excise tax is imposed on a sponsoring organization for each taxable distribution it makes from a donor advised fund. How do i file 2009 taxes online An excise tax is also imposed on any fund manager of the sponsoring organization who agreed to the making of a distribution, knowing that it is a taxable distribution. How do i file 2009 taxes online Taxable distribution. How do i file 2009 taxes online   A taxable distribution is any distribution from a donor advised fund to any natural person or to any other person if: The distribution is for any purpose other than one specified in section 170(c)(2)(B), or The sponsoring organization maintaining the donor advised fund does not exercise expenditure responsibility with respect to the distribution in accordance with section 4945(h). How do i file 2009 taxes online    However, a taxable distribution does not include a distribution from a donor advised fund to: Any organization described in section 170(b)(1)(A) (other than a disqualified supporting organization), The sponsoring organization of the donor advised fund, or Any other donor advised fund. How do i file 2009 taxes online The tax on taxable distributions applies to distributions occurring in tax years beginning after August 17, 2006. How do i file 2009 taxes online Sponsoring organization. How do i file 2009 taxes online   A sponsoring organization is a section 170(c) organization that is neither a government organization (as referred to in section 170(c)(1) and (2)(A)) nor a private foundation. How do i file 2009 taxes online Donor advised fund. How do i file 2009 taxes online    A donor advised fund is a fund or account: Which is separately identified by reference to contributions of a donor or donors, Which is owned and controlled by a sponsoring organization, and For which the donor (or any person appointed or designated by the donor) has or expects to have advisory privileges concerning the distribution or investment of the funds held in the donor advised funds or accounts because of the donor's status as a donor. How do i file 2009 taxes online Exception. How do i file 2009 taxes online A donor advised fund does not include:    A fund or account that makes distributions only to a single identified organization or governmental entity, or Any fund or account for a person described in 3 above that gives advice about which individuals receive grants for travel, study, or similar purposes, if the following three requirements are met: The person's advisory privileges are performed exclusively by such person in their capacity as a committee member of which all the committee members are appointed by the sponsoring organization, No combination of persons with advisory privileges, described in 3 above, or persons related to those in 3 above directly or indirectly control the committee, and All grants from the fund or account are awarded on an objective and nondiscriminatory basis according to a procedure approved in advance by the board of directors of the sponsoring organization. How do i file 2009 taxes online The procedure must be designed to ensure that all grants meet the requirements of section 4945(g)(1), (2), or (3). How do i file 2009 taxes online Disqualified supporting organization. How do i file 2009 taxes online   A disqualified supporting organization includes (1) a Type III supporting organization that is not functionally integrated and (2) any supporting organization where the donor or donor advisor (and any related parties) directly or indirectly controls a supported organization of the supporting organization. How do i file 2009 taxes online Tax on sponsoring organization. How do i file 2009 taxes online   A tax of 20% of the amount of each taxable distribution is imposed on the sponsoring organization. How do i file 2009 taxes online Tax on fund manager. How do i file 2009 taxes online   If a tax is imposed on a taxable distribution of the sponsoring organization, a tax of 5% of the distribution will be imposed on any fund manager who agreed to the distribution knowing that it was a taxable distribution. How do i file 2009 taxes online Any fund manager who took part in the distribution and is liable for the tax must pay the tax. How do i file 2009 taxes online The maximum amount of tax on all fund managers for any one taxable distribution is $10,000. How do i file 2009 taxes online If more than one fund manager is liable for tax on a taxable distribution, all such managers are jointly and severally liable for the tax. How do i file 2009 taxes online   For more information on the tax on taxable distributions of sponsoring organizations, see the Instructions for Form 4720. How do i file 2009 taxes online Taxes on Prohibited Benefits Resulting From Donor Advised Fund Distributions Prohibited benefit. How do i file 2009 taxes online   If any donor, donor advisor, or related party advises the sponsoring organization about making a distribution which results in a donor, donor advisor, or related party receiving (either directly or indirectly) a more than incidental benefit, then such benefit is a prohibited benefit. How do i file 2009 taxes online The tax on prohibited benefits applies to distributions occurring in tax years beginning after August 17, 2006. How do i file 2009 taxes online Donor advisor. How do i file 2009 taxes online   A donor advisor is any person appointed or designated by a donor to advise a sponsoring organization on the distribution or investment of amounts held in the donor's fund or account. How do i file 2009 taxes online Related party. How do i file 2009 taxes online   A related party includes any family member or 35% controlled entity. How do i file 2009 taxes online See the definition of those terms under Disqualified Person , earlier. How do i file 2009 taxes online Tax on donor, donor advisor, or related person. How do i file 2009 taxes online    A tax of 125% of the benefit resulting from the distribution is imposed on both the party who advised as to the distribution (which might be a donor, donor advisor, or related party) and the party who received such benefit (which might be a donor, donor advisor, or related party). How do i file 2009 taxes online The advisor and the party who received the benefit are jointly and severally liable for the tax. How do i file 2009 taxes online Tax on fund managers. How do i file 2009 taxes online   If a tax is imposed on a prohibited benefit received by a donor, donor advisor, or related person, a tax of 10% of the amount of the prohibited benefit is imposed on any fund manager who agreed to the distribution knowing that it would confer a prohibited benefit. How do i file 2009 taxes online Any fund manager who took part in the distribution and is liable for the tax must pay the tax. How do i file 2009 taxes online The maximum amount of tax on all fund managers for any one taxable distribution is $10,000. How do i file 2009 taxes online If more than one fund manager is liable for tax on a taxable distribution, all such managers are jointly and severally liable for the tax. How do i file 2009 taxes online Exception. How do i file 2009 taxes online   If a person engaged in an excess benefit transaction and received a prohibited benefit for the same transaction, the person is taxed under section 4958, and no tax is imposed under section 4967 for a prohibited benefit. How do i file 2009 taxes online   For more information on taxes on prohibited benefits distributed from donor advised funds, see the Instructions for Form 4720. How do i file 2009 taxes online Excise Taxes on Private Foundations There is an excise tax on the net investment income of most domestic private foundations. How do i file 2009 taxes online Capital gains from appreciation are included in the tax base on private foundation net investment income. How do i file 2009 taxes online This tax must be reported on Form 990-PF and must be paid annually at the time for filing that return or in quarterly estimated tax payments if the total tax for the year (section 4940 tax minus credits) is $500 or more. How do i file 2009 taxes online Form 990-W is used to calculate the estimated tax. How do i file 2009 taxes online In addition, there are several other rules that apply to excise taxes on private foundations. How do i file 2009 taxes online These include: Restrictions on self-dealing between private foundations and their substantial contributors and other disqualified persons, Requirements that the foundation annually distribute income for charitable purposes, Limits on their holdings in any business enterprise (see Excess Business Holdings, earlier), Provisions that investments must not jeopardize the carrying out of exempt purposes, and Provisions to assure that expenditures further the organization's exempt purposes. How do i file 2009 taxes online Violations of these provisions give rise to taxes and penalties against the private foundation and, in some cases, its managers, its substantial contributors, and certain related persons. How do i file 2009 taxes online For more information on the excise taxes imposed on private foundations, see the Instructions for Form 4720 and the Instructions for Form 990-PF. How do i file 2009 taxes online Excise Taxes on Black Lung Benefit Trusts A black lung benefit trust that makes any expenditures, payments, or investments other than those described in chapter 4 under 501(c)(21) - Black Lung Benefit Trusts must pay a tax equal to 10% of the amount of such expenditures. How do i file 2009 taxes online If there are any acts of self-dealing between the trust and a disqualified person, a tax equal to 10% of the amount involved is imposed on the disqualified person. How do i file 2009 taxes online Both of these excise taxes are reported on Schedule A (Form 990-BL). How do i file 2009 taxes online See the Form 990-BL instructions for more information on these taxes and what has to be filed, even if the trust is excepted from filing. How do i file 2009 taxes online Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements For tax years beginning after March 23, 2012, new section 4959 imposes an excise tax on hospital organizations which fail to meet certain section 501(r) requirements for each of their hospital facilities. How do i file 2009 taxes online These entities must meet section 501(r)(3) requirements at all times during their tax year. How do i file 2009 taxes online Section 501(r)(3) requirements pertain to a hospital organization preparing a community health needs assessment (CHNA). How do i file 2009 taxes online See Schedule H, Hospitals (Form 990), for details. How do i file 2009 taxes online Prev  Up  Next   Home   More Online Publications
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How do i file 2009 taxes online 1. How do i file 2009 taxes online   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. How do i file 2009 taxes online Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. How do i file 2009 taxes online   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. How do i file 2009 taxes online See Publication 501 for more information. How do i file 2009 taxes online Additional Medicare Tax. How do i file 2009 taxes online  Beginning in 2013, a 0. How do i file 2009 taxes online 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. How do i file 2009 taxes online For more information, see the Instructions for Form 1040, line 60, and Form 8959. How do i file 2009 taxes online Net Investment Income Tax. How do i file 2009 taxes online  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How do i file 2009 taxes online NIIT is a 3. How do i file 2009 taxes online 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. How do i file 2009 taxes online For more information, see the Instructions for Form 1040, line 60, and Form 8960. How do i file 2009 taxes online Refundable credit for prior year minimum tax. How do i file 2009 taxes online  The refundable portion of the credit for prior year minimum tax is no longer available. How do i file 2009 taxes online Who must file. How do i file 2009 taxes online  Generally, the amount of income you can receive before you must file a return has been increased. How do i file 2009 taxes online See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. How do i file 2009 taxes online Reminders File online. How do i file 2009 taxes online  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. How do i file 2009 taxes online Create your own personal identification number (PIN) and file a completely paperless tax return. How do i file 2009 taxes online For more information, see Does My Return Have To Be on Paper , later. How do i file 2009 taxes online Change of address. How do i file 2009 taxes online  If you change your address, you should notify the IRS. How do i file 2009 taxes online You can use Form 8822 to notify the IRS of the change. How do i file 2009 taxes online See Change of Address , later, under What Happens After I File. How do i file 2009 taxes online Enter your social security number. How do i file 2009 taxes online  You must enter your social security number (SSN) in the spaces provided on your tax return. How do i file 2009 taxes online If you file a joint return, enter the SSNs in the same order as the names. How do i file 2009 taxes online Direct deposit of refund. How do i file 2009 taxes online  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. How do i file 2009 taxes online See Direct Deposit under Refunds, later. How do i file 2009 taxes online If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. How do i file 2009 taxes online Pay online or by phone. How do i file 2009 taxes online  If you owe additional tax, you may be able to pay online or by phone. How do i file 2009 taxes online See How To Pay , later. How do i file 2009 taxes online Installment agreement. How do i file 2009 taxes online  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. How do i file 2009 taxes online See Installment Agreement , later, under Amount You Owe. How do i file 2009 taxes online You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. How do i file 2009 taxes online Automatic 6-month extension. How do i file 2009 taxes online  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. How do i file 2009 taxes online S. How do i file 2009 taxes online Individual Income Tax Return. How do i file 2009 taxes online See Automatic Extension , later. How do i file 2009 taxes online Service in combat zone. How do i file 2009 taxes online  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. How do i file 2009 taxes online See Individuals Serving in Combat Zone , later, under When Do I Have To File. How do i file 2009 taxes online Adoption taxpayer identification number. How do i file 2009 taxes online  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). How do i file 2009 taxes online For more information, see Social Security Number (SSN) , later. How do i file 2009 taxes online Taxpayer identification number for aliens. How do i file 2009 taxes online  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. How do i file 2009 taxes online For more information, see Social Security Number (SSN) , later. How do i file 2009 taxes online Frivolous tax submissions. How do i file 2009 taxes online  The IRS has published a list of positions that are identified as frivolous. How do i file 2009 taxes online The penalty for filing a frivolous tax return is $5,000. How do i file 2009 taxes online Also, the $5,000 penalty will apply to other specified frivolous submissions. How do i file 2009 taxes online For more information, see Civil Penalties , later. How do i file 2009 taxes online Introduction This chapter discusses the following topics. How do i file 2009 taxes online Whether you have to file a return. How do i file 2009 taxes online Which form to use. How do i file 2009 taxes online How to file electronically. How do i file 2009 taxes online When, how, and where to file your return. How do i file 2009 taxes online What happens if you pay too little or too much tax. How do i file 2009 taxes online What records you should keep and how long you should keep them. How do i file 2009 taxes online How you can change a return you have already filed. How do i file 2009 taxes online Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. How do i file 2009 taxes online Individuals in general. How do i file 2009 taxes online (There are special rules for surviving spouses, executors, administrators, legal representatives, U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. How do i file 2009 taxes online S. How do i file 2009 taxes online possessions. How do i file 2009 taxes online ) Dependents. How do i file 2009 taxes online Certain children under age 19 or full-time students. How do i file 2009 taxes online Self-employed persons. How do i file 2009 taxes online Aliens. How do i file 2009 taxes online The filing requirements for each category are explained in this chapter. How do i file 2009 taxes online The filing requirements apply even if you do not owe tax. How do i file 2009 taxes online Even if you do not have to file a return, it may be to your advantage to do so. How do i file 2009 taxes online See Who Should File, later. How do i file 2009 taxes online File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. How do i file 2009 taxes online Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. How do i file 2009 taxes online Individuals—In General If you are a U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. How do i file 2009 taxes online To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. How do i file 2009 taxes online Even if no table shows that you must file, you may need to file to get money back. How do i file 2009 taxes online (See Who Should File , later. How do i file 2009 taxes online ) Gross income. How do i file 2009 taxes online   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. How do i file 2009 taxes online It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). How do i file 2009 taxes online Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How do i file 2009 taxes online If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. How do i file 2009 taxes online   Common types of income are discussed in Part Two of this publication. How do i file 2009 taxes online Community income. How do i file 2009 taxes online   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. How do i file 2009 taxes online This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. How do i file 2009 taxes online See Publication 555, Community Property, for more information. How do i file 2009 taxes online Nevada, Washington, and California domestic partners. How do i file 2009 taxes online   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. How do i file 2009 taxes online See Publication 555. How do i file 2009 taxes online Self-employed individuals. How do i file 2009 taxes online   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. How do i file 2009 taxes online See Self-Employed Persons , later, for more information about your filing requirements. How do i file 2009 taxes online    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. How do i file 2009 taxes online Filing status. How do i file 2009 taxes online   Your filing status depends on whether you are single or married and on your family situation. How do i file 2009 taxes online Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. How do i file 2009 taxes online See chapter 2 for an explanation of each filing status. How do i file 2009 taxes online Age. How do i file 2009 taxes online   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. How do i file 2009 taxes online See Table 1-1. How do i file 2009 taxes online You are considered 65 on the day before your 65th birthday. How do i file 2009 taxes online For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. How do i file 2009 taxes online Table 1-1. How do i file 2009 taxes online 2013 Filing Requirements for Most Taxpayers IF your filing status is. How do i file 2009 taxes online . How do i file 2009 taxes online . How do i file 2009 taxes online AND at the end of 2013 you  were. How do i file 2009 taxes online . How do i file 2009 taxes online . How do i file 2009 taxes online * THEN file a return if  your gross income  was at least. How do i file 2009 taxes online . How do i file 2009 taxes online . How do i file 2009 taxes online ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How do i file 2009 taxes online ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How do i file 2009 taxes online Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How do i file 2009 taxes online If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. How do i file 2009 taxes online Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. How do i file 2009 taxes online Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. How do i file 2009 taxes online But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. How do i file 2009 taxes online *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How do i file 2009 taxes online Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. How do i file 2009 taxes online You are the surviving spouse, executor, administrator, or legal representative. How do i file 2009 taxes online The decedent met the filing requirements at the date of death. How do i file 2009 taxes online For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. How do i file 2009 taxes online U. How do i file 2009 taxes online S. How do i file 2009 taxes online Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. How do i file 2009 taxes online For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. How do i file 2009 taxes online S. How do i file 2009 taxes online Citizens and Resident Aliens Abroad. How do i file 2009 taxes online It is available online and at most U. How do i file 2009 taxes online S. How do i file 2009 taxes online embassies and consulates. How do i file 2009 taxes online See How To Get Tax Help in the back of this publication. How do i file 2009 taxes online Residents of Puerto Rico If you are a U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizen and also a bona fide resident of Puerto Rico, you generally must file a U. How do i file 2009 taxes online S. How do i file 2009 taxes online income tax return for any year in which you meet the income requirements. How do i file 2009 taxes online This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. How do i file 2009 taxes online If you are a bona fide resident of Puerto Rico for the entire year, your U. How do i file 2009 taxes online S. How do i file 2009 taxes online gross income does not include income from sources within Puerto Rico. How do i file 2009 taxes online It does, however, include any income you received for your services as an employee of the United States or a U. How do i file 2009 taxes online S. How do i file 2009 taxes online agency. How do i file 2009 taxes online If you receive income from Puerto Rican sources that is not subject to U. How do i file 2009 taxes online S. How do i file 2009 taxes online tax, you must reduce your standard deduction. How do i file 2009 taxes online As a result, the amount of income you must have before you are required to file a U. How do i file 2009 taxes online S. How do i file 2009 taxes online income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. How do i file 2009 taxes online For more information, see Publication 570, Tax Guide for Individuals With Income From U. How do i file 2009 taxes online S. How do i file 2009 taxes online Possessions. How do i file 2009 taxes online Individuals With Income From U. How do i file 2009 taxes online S. How do i file 2009 taxes online Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. How do i file 2009 taxes online S. How do i file 2009 taxes online Virgin Islands, special rules may apply when determining whether you must file a U. How do i file 2009 taxes online S. How do i file 2009 taxes online federal income tax return. How do i file 2009 taxes online In addition, you may have to file a return with the individual island government. How do i file 2009 taxes online See Publication 570 for more information. How do i file 2009 taxes online Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. How do i file 2009 taxes online You also must file if your situation is described in Table 1-3. How do i file 2009 taxes online Responsibility of parent. How do i file 2009 taxes online   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. How do i file 2009 taxes online If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. How do i file 2009 taxes online If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. How do i file 2009 taxes online ” Child's earnings. How do i file 2009 taxes online   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. How do i file 2009 taxes online This is true even if under local law the child's parent has the right to the earnings and may actually have received them. How do i file 2009 taxes online But if the child does not pay the tax due on this income, the parent is liable for the tax. How do i file 2009 taxes online Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. How do i file 2009 taxes online If this election is made, the child does not have to file a return. How do i file 2009 taxes online See Parent's Election To Report Child's Interest and Dividends in chapter 31. How do i file 2009 taxes online Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. How do i file 2009 taxes online Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. How do i file 2009 taxes online You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). How do i file 2009 taxes online Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. How do i file 2009 taxes online 28 or more. How do i file 2009 taxes online (See Table 1-3. How do i file 2009 taxes online ) Use Schedule SE (Form 1040) to figure your self-employment tax. How do i file 2009 taxes online Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. How do i file 2009 taxes online For more information about this tax, see Publication 334, Tax Guide for Small Business. How do i file 2009 taxes online Employees of foreign governments or international organizations. How do i file 2009 taxes online   If you are a U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. How do i file 2009 taxes online Ministers. How do i file 2009 taxes online   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. How do i file 2009 taxes online This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. How do i file 2009 taxes online For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How do i file 2009 taxes online Table 1-2. How do i file 2009 taxes online 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. How do i file 2009 taxes online If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. How do i file 2009 taxes online (See Table 1-3 for other situations when you must file. How do i file 2009 taxes online ) In this table, earned income includes salaries, wages, tips, and professional fees. How do i file 2009 taxes online It also includes taxable scholarship and fellowship grants. How do i file 2009 taxes online (See Scholarships and fellowships in chapter 12. How do i file 2009 taxes online ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. How do i file 2009 taxes online It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. How do i file 2009 taxes online Gross income is the total of your earned and unearned income. How do i file 2009 taxes online   Single dependents—Were you either age 65 or older or blind? □ No. How do i file 2009 taxes online You must file a return if any of the following apply. How do i file 2009 taxes online     • Your unearned income was more than $1,000. How do i file 2009 taxes online     • Your earned income was more than $6,100. How do i file 2009 taxes online     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. How do i file 2009 taxes online □ Yes. How do i file 2009 taxes online You must file a return if any of the following apply. How do i file 2009 taxes online     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). How do i file 2009 taxes online     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). How do i file 2009 taxes online     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). How do i file 2009 taxes online Married dependents—Were you either age 65 or older or blind? □ No. How do i file 2009 taxes online You must file a return if any of the following apply. How do i file 2009 taxes online     • Your unearned income was more than $1,000. How do i file 2009 taxes online     • Your earned income was more than $6,100. How do i file 2009 taxes online     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How do i file 2009 taxes online     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. How do i file 2009 taxes online □ Yes. How do i file 2009 taxes online You must file a return if any of the following apply. How do i file 2009 taxes online     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). How do i file 2009 taxes online     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). How do i file 2009 taxes online     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How do i file 2009 taxes online     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). How do i file 2009 taxes online Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. How do i file 2009 taxes online The rules used to determine your alien status are discussed in Publication 519, U. How do i file 2009 taxes online S. How do i file 2009 taxes online Tax Guide for Aliens. How do i file 2009 taxes online Resident alien. How do i file 2009 taxes online   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizens. How do i file 2009 taxes online Use the forms discussed in this publication. How do i file 2009 taxes online Nonresident alien. How do i file 2009 taxes online   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizens and resident aliens. How do i file 2009 taxes online See Publication 519 to find out if U. How do i file 2009 taxes online S. How do i file 2009 taxes online income tax laws apply to you and which forms you should file. How do i file 2009 taxes online Dual-status taxpayer. How do i file 2009 taxes online   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. How do i file 2009 taxes online Different rules apply for each part of the year. How do i file 2009 taxes online For information on dual-status taxpayers, see Publication 519. How do i file 2009 taxes online Table 1-3. How do i file 2009 taxes online Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. How do i file 2009 taxes online 1. How do i file 2009 taxes online   You owe any special taxes, including any of the following. How do i file 2009 taxes online   a. How do i file 2009 taxes online Alternative minimum tax. How do i file 2009 taxes online   b. How do i file 2009 taxes online Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. How do i file 2009 taxes online But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. How do i file 2009 taxes online   c. How do i file 2009 taxes online Household employment taxes. How do i file 2009 taxes online But if you are filing a return only because you owe this tax, you can file Schedule H by itself. How do i file 2009 taxes online   d. How do i file 2009 taxes online Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. How do i file 2009 taxes online   e. How do i file 2009 taxes online Recapture of first-time homebuyer credit. How do i file 2009 taxes online   f. How do i file 2009 taxes online Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. How do i file 2009 taxes online   g. How do i file 2009 taxes online Recapture taxes. How do i file 2009 taxes online 2. How do i file 2009 taxes online   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. How do i file 2009 taxes online 3. How do i file 2009 taxes online   You had net earnings from self-employment of at least $400. How do i file 2009 taxes online 4. How do i file 2009 taxes online   You had wages of $108. How do i file 2009 taxes online 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. How do i file 2009 taxes online Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. How do i file 2009 taxes online You had federal income tax withheld or made estimated tax payments. How do i file 2009 taxes online You qualify for the earned income credit. How do i file 2009 taxes online See chapter 36 for more information. How do i file 2009 taxes online You qualify for the additional child tax credit. How do i file 2009 taxes online See chapter 34 for more information. How do i file 2009 taxes online You qualify for the health coverage tax credit. How do i file 2009 taxes online See chapter 37 for more information. How do i file 2009 taxes online You qualify for the American opportunity credit. How do i file 2009 taxes online See chapter 35 for more information. How do i file 2009 taxes online You qualify for the credit for federal tax on fuels. How do i file 2009 taxes online See chapter 37 for more information. How do i file 2009 taxes online Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. How do i file 2009 taxes online (But also see Does My Return Have To Be on Paper , later. How do i file 2009 taxes online ) See the discussion under Form 1040 for when you must use that form. How do i file 2009 taxes online Form 1040EZ Form 1040EZ is the simplest form to use. How do i file 2009 taxes online You can use Form 1040EZ if all of the following apply. How do i file 2009 taxes online    Your filing status is single or married filing jointly. How do i file 2009 taxes online If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. How do i file 2009 taxes online You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. How do i file 2009 taxes online If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How do i file 2009 taxes online You do not claim any dependents. How do i file 2009 taxes online Your taxable income is less than $100,000. How do i file 2009 taxes online Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. How do i file 2009 taxes online You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. How do i file 2009 taxes online You do not claim any credits other than the earned income credit. How do i file 2009 taxes online You do not owe any household employment taxes on wages you paid to a household employee. How do i file 2009 taxes online If you earned tips, they are included in boxes 5 and 7 of your Form W-2. How do i file 2009 taxes online You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. How do i file 2009 taxes online   You must meet all of these requirements to use Form 1040EZ. How do i file 2009 taxes online If you do not, you must use Form 1040A or Form 1040. How do i file 2009 taxes online Figuring tax. How do i file 2009 taxes online   On Form 1040EZ, you can use only the tax table to figure your income tax. How do i file 2009 taxes online You cannot use Form 1040EZ to report any other tax. How do i file 2009 taxes online Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. How do i file 2009 taxes online You can use Form 1040A if all of the following apply. How do i file 2009 taxes online    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. How do i file 2009 taxes online If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. How do i file 2009 taxes online You must use Form 1040. How do i file 2009 taxes online Your taxable income is less than $100,000. How do i file 2009 taxes online Your adjustments to income are for only the following items. How do i file 2009 taxes online Educator expenses. How do i file 2009 taxes online IRA deduction. How do i file 2009 taxes online Student loan interest deduction. How do i file 2009 taxes online Tuition and fees. How do i file 2009 taxes online You do not itemize your deductions. How do i file 2009 taxes online You claim only the following tax credits. How do i file 2009 taxes online The credit for child and dependent care expenses. How do i file 2009 taxes online (See chapter 32. How do i file 2009 taxes online ) The credit for the elderly or the disabled. How do i file 2009 taxes online (See chapter 33. How do i file 2009 taxes online ) The education credits. How do i file 2009 taxes online (See chapter 35. How do i file 2009 taxes online ) The retirement savings contribution credit. How do i file 2009 taxes online (See chapter 37. How do i file 2009 taxes online ) The child tax credit. How do i file 2009 taxes online (See chapter 34. How do i file 2009 taxes online ) The earned income credit. How do i file 2009 taxes online (See chapter 36. How do i file 2009 taxes online ) The additional child tax credit. How do i file 2009 taxes online (See chapter 34. How do i file 2009 taxes online ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. How do i file 2009 taxes online (See Publication 525, Taxable and Nontaxable Income. How do i file 2009 taxes online )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. How do i file 2009 taxes online   You must meet all these requirements to use Form 1040A. How do i file 2009 taxes online If you do not, you must use Form 1040. How do i file 2009 taxes online Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. How do i file 2009 taxes online You can use Form 1040 to report all types of income, deductions, and credits. How do i file 2009 taxes online You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. How do i file 2009 taxes online You must use Form 1040 if any of the following apply. How do i file 2009 taxes online    Your taxable income is $100,000 or more. How do i file 2009 taxes online You itemize your deductions on Schedule A. How do i file 2009 taxes online You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. How do i file 2009 taxes online You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. How do i file 2009 taxes online Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). How do i file 2009 taxes online You received $20 or more in tips in any 1 month and did not report all of them to your employer. How do i file 2009 taxes online (See chapter 6. How do i file 2009 taxes online ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. How do i file 2009 taxes online You claim any credits other than the credits listed earlier under Form 1040A. How do i file 2009 taxes online You owe the excise tax on insider stock compensation from an expatriated corporation. How do i file 2009 taxes online Your Form W-2 shows an amount in box 12 with a code Z. How do i file 2009 taxes online You had a qualified health savings account funding distribution from your IRA. How do i file 2009 taxes online You are an employee and your employer did not withhold social security and Medicare tax. How do i file 2009 taxes online You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. How do i file 2009 taxes online You are a debtor in a bankruptcy case filed after October 16, 2005. How do i file 2009 taxes online You must repay the first-time homebuyer credit. How do i file 2009 taxes online You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. How do i file 2009 taxes online Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). How do i file 2009 taxes online If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. How do i file 2009 taxes online See your tax return instructions for details. How do i file 2009 taxes online If you do not qualify for Free File, then you should check out IRS. How do i file 2009 taxes online gov for low-cost e-file options or Free File Fillable Forms. How do i file 2009 taxes online IRS e-file Table 1-4 lists the benefits of IRS e-file. How do i file 2009 taxes online IRS e-file uses automation to replace most of the manual steps needed to process paper returns. How do i file 2009 taxes online As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. How do i file 2009 taxes online However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. How do i file 2009 taxes online Using e-file does not affect your chances of an IRS examination of your return. How do i file 2009 taxes online Free File Fillable Forms. How do i file 2009 taxes online   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. How do i file 2009 taxes online These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. How do i file 2009 taxes online gov, and Apply only to a federal tax return. How do i file 2009 taxes online Electronic return signatures. How do i file 2009 taxes online   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). How do i file 2009 taxes online If you are filing online, you must use a Self-Select PIN. How do i file 2009 taxes online If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. How do i file 2009 taxes online Self-Select PIN. How do i file 2009 taxes online   The Self-Select PIN method allows you to create your own PIN. How do i file 2009 taxes online If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. How do i file 2009 taxes online   A PIN is any combination of five digits you choose except five zeros. How do i file 2009 taxes online If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. How do i file 2009 taxes online   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. How do i file 2009 taxes online Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. How do i file 2009 taxes online AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. How do i file 2009 taxes online If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. How do i file 2009 taxes online Visit us at IRS. How do i file 2009 taxes online gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. How do i file 2009 taxes online (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. How do i file 2009 taxes online The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. How do i file 2009 taxes online ) You will also be prompted to enter your date of birth. How do i file 2009 taxes online Table 1-4. How do i file 2009 taxes online Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. How do i file 2009 taxes online • Free File is available in English and Spanish. How do i file 2009 taxes online • Free File is available online 24 hours a day, 7 days a week. How do i file 2009 taxes online • Get your refund faster by e-filing using Direct Deposit. How do i file 2009 taxes online • Sign electronically with a secure self-selected PIN and file a completely paperless return. How do i file 2009 taxes online • Receive an acknowledgement that your return was received and accepted. How do i file 2009 taxes online • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. How do i file 2009 taxes online You can also file a return early and pay the amount you owe by the due date of your return. How do i file 2009 taxes online • Save time by preparing and e-filing federal and state returns together. How do i file 2009 taxes online • IRS computers quickly and automatically check for errors or other missing information. How do i file 2009 taxes online • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. How do i file 2009 taxes online You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. How do i file 2009 taxes online If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. How do i file 2009 taxes online This can be found at IRS. How do i file 2009 taxes online gov. How do i file 2009 taxes online Click on Request an Electronic Filing PIN. How do i file 2009 taxes online Or you can call 1-866-704-7388. How do i file 2009 taxes online Practitioner PIN. How do i file 2009 taxes online   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. How do i file 2009 taxes online The practitioner can provide you with details. How do i file 2009 taxes online Form 8453. How do i file 2009 taxes online   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. How do i file 2009 taxes online For details, see Form 8453. How do i file 2009 taxes online For more details, visit www. How do i file 2009 taxes online irs. How do i file 2009 taxes online gov/efile and click on “ Individuals. How do i file 2009 taxes online ” Identity Protection PIN. How do i file 2009 taxes online   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. How do i file 2009 taxes online If the IRS has not given you this type of number, leave these spaces blank. How do i file 2009 taxes online For more information, see the Instructions for Form 1040A or Form 1040. How do i file 2009 taxes online Power of attorney. How do i file 2009 taxes online   If an agent is signing your return for you, a power of attorney (POA) must be filed. How do i file 2009 taxes online Attach the POA to Form 8453 and file it using that form's instructions. How do i file 2009 taxes online See Signatures , later, for more information on POAs. How do i file 2009 taxes online State returns. How do i file 2009 taxes online   In most states, you can file an electronic state return simultaneously with your federal return. How do i file 2009 taxes online For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. How do i file 2009 taxes online irs. How do i file 2009 taxes online gov/efile. How do i file 2009 taxes online Refunds. How do i file 2009 taxes online   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. How do i file 2009 taxes online With e-file, your refund will be issued faster than if you filed on paper. How do i file 2009 taxes online   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. How do i file 2009 taxes online See Offset against debts under Refunds, later. How do i file 2009 taxes online Refund inquiries. How do i file 2009 taxes online   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. How do i file 2009 taxes online See Refund Information , later. How do i file 2009 taxes online Amount you owe. How do i file 2009 taxes online   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. How do i file 2009 taxes online See How To Pay , later, for information on how to pay the amount you owe. How do i file 2009 taxes online Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. How do i file 2009 taxes online A computer with Internet access and tax preparation software are all you need. How do i file 2009 taxes online Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. How do i file 2009 taxes online IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. How do i file 2009 taxes online For information, visit www. How do i file 2009 taxes online irs. How do i file 2009 taxes online gov/efile. How do i file 2009 taxes online Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. How do i file 2009 taxes online Others offer it for a fee. How do i file 2009 taxes online Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. How do i file 2009 taxes online Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. How do i file 2009 taxes online The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. How do i file 2009 taxes online Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. How do i file 2009 taxes online To find a site near you, call 1-800-906-9887. How do i file 2009 taxes online Or to find the nearest AARP TaxAide site, visit AARP's website at www. How do i file 2009 taxes online aarp. How do i file 2009 taxes online org/taxaide or call 1-888-227-7669. How do i file 2009 taxes online For more information on these programs, go to IRS. How do i file 2009 taxes online gov and enter keyword “VITA” in the search box. How do i file 2009 taxes online Using a Tax Professional Many tax professionals electronically file tax returns for their clients. How do i file 2009 taxes online You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. How do i file 2009 taxes online Note. How do i file 2009 taxes online Tax professionals may charge a fee for IRS e-file. How do i file 2009 taxes online Fees can vary depending on the professional and the specific services rendered. How do i file 2009 taxes online When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. How do i file 2009 taxes online For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. How do i file 2009 taxes online Table 1-5. How do i file 2009 taxes online When To File Your 2013 Return For U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizens and residents who file returns on a calendar year. How do i file 2009 taxes online   For Most Taxpayers For Certain Taxpayers Outside the U. How do i file 2009 taxes online S. How do i file 2009 taxes online No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. How do i file 2009 taxes online When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. How do i file 2009 taxes online —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. How do i file 2009 taxes online Filing paper returns on time. How do i file 2009 taxes online   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. How do i file 2009 taxes online If you send your return by registered mail, the date of the registration is the postmark date. How do i file 2009 taxes online The registration is evidence that the return was delivered. How do i file 2009 taxes online If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. How do i file 2009 taxes online The postmarked certified mail receipt is evidence that the return was delivered. How do i file 2009 taxes online Private delivery services. How do i file 2009 taxes online   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. How do i file 2009 taxes online The private delivery service can tell you how to get written proof of this date. How do i file 2009 taxes online   For the IRS mailing address to use if you are using a private delivery service, go to IRS. How do i file 2009 taxes online gov and enter “private delivery service” in the search box. How do i file 2009 taxes online   The following are designated private delivery services. How do i file 2009 taxes online DHL Express (DHL): Same Day Service. How do i file 2009 taxes online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How do i file 2009 taxes online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How do i file 2009 taxes online M. How do i file 2009 taxes online , UPS Worldwide Express Plus, and UPS Worldwide Express. How do i file 2009 taxes online Filing electronic returns on time. How do i file 2009 taxes online   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. How do i file 2009 taxes online An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. How do i file 2009 taxes online   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. How do i file 2009 taxes online The date and time in your time zone controls whether your electronically filed return is timely. How do i file 2009 taxes online Filing late. How do i file 2009 taxes online   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. How do i file 2009 taxes online For more information, see Penalties , later. How do i file 2009 taxes online Also see Interest under Amount You Owe. How do i file 2009 taxes online   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. How do i file 2009 taxes online Nonresident alien. How do i file 2009 taxes online    If you are a nonresident alien and earn wages subject to U. How do i file 2009 taxes online S. How do i file 2009 taxes online income tax withholding, your 2013 U. How do i file 2009 taxes online S. How do i file 2009 taxes online income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. How do i file 2009 taxes online   If you do not earn wages subject to U. How do i file 2009 taxes online S. How do i file 2009 taxes online income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. How do i file 2009 taxes online See Publication 519 for more filing information. How do i file 2009 taxes online Filing for a decedent. How do i file 2009 taxes online   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. How do i file 2009 taxes online See Publication 559. How do i file 2009 taxes online Extensions of Time To File You may be able to get an extension of time to file your return. How do i file 2009 taxes online There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. How do i file 2009 taxes online Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. How do i file 2009 taxes online Example. How do i file 2009 taxes online If your return is due on April 15, 2014, you will have until October 15, 2014, to file. How do i file 2009 taxes online If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. How do i file 2009 taxes online You may also be charged penalties, discussed later. How do i file 2009 taxes online How to get the automatic extension. How do i file 2009 taxes online   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. How do i file 2009 taxes online E-file options. How do i file 2009 taxes online   There are two ways you can use e-file to get an extension of time to file. How do i file 2009 taxes online Complete Form 4868, Application for Automatic Extension of Time To File U. How do i file 2009 taxes online S. How do i file 2009 taxes online Individual Income Tax Return, to use as a worksheet. How do i file 2009 taxes online If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. How do i file 2009 taxes online If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. How do i file 2009 taxes online E-file using your personal computer or a tax professional. How do i file 2009 taxes online    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. How do i file 2009 taxes online You will need to provide certain information from your tax return for 2012. How do i file 2009 taxes online If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. How do i file 2009 taxes online E-file and pay by credit or debit card or by direct transfer from your bank account. How do i file 2009 taxes online   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. How do i file 2009 taxes online You can do this by phone or over the Internet. How do i file 2009 taxes online You do not file Form 4868. How do i file 2009 taxes online See Pay online , under How To Pay, later in this chapter. How do i file 2009 taxes online Filing a paper Form 4868. How do i file 2009 taxes online   You can get an extension of time to file by filing a paper Form 4868. How do i file 2009 taxes online Mail it to the address shown in the form instructions. How do i file 2009 taxes online   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. How do i file 2009 taxes online ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. How do i file 2009 taxes online When to file. How do i file 2009 taxes online   You must request the automatic extension by the due date for your return. How do i file 2009 taxes online You can file your return any time before the 6-month extension period ends. How do i file 2009 taxes online When you file your return. How do i file 2009 taxes online   Enter any payment you made related to the extension of time to file on Form 1040, line 68. How do i file 2009 taxes online If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. How do i file 2009 taxes online Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. How do i file 2009 taxes online Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. How do i file 2009 taxes online However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. How do i file 2009 taxes online If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. How do i file 2009 taxes online See Individuals Serving in Combat Zone , later, for special rules that apply to you. How do i file 2009 taxes online Married taxpayers. How do i file 2009 taxes online   If you file a joint return, only one spouse has to qualify for this automatic extension. How do i file 2009 taxes online If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. How do i file 2009 taxes online How to get the extension. How do i file 2009 taxes online   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. How do i file 2009 taxes online (See the situations listed under (2), earlier. How do i file 2009 taxes online ) Extensions beyond 2 months. How do i file 2009 taxes online   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. How do i file 2009 taxes online File Form 4868 and check the box on line 8. How do i file 2009 taxes online No further extension. How do i file 2009 taxes online   An extension of more than 6 months will generally not be granted. How do i file 2009 taxes online However, if you are outside the United States and meet certain tests, you may be granted a longer extension. How do i file 2009 taxes online For more information, see When To File and Pay in Publication 54. How do i file 2009 taxes online Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. How do i file 2009 taxes online This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. How do i file 2009 taxes online Combat zone. How do i file 2009 taxes online   For purposes of the automatic extension, the term “combat zone” includes the following areas. How do i file 2009 taxes online The Arabian peninsula area, effective January 17, 1991. How do i file 2009 taxes online The Kosovo area, effective March 24, 1999. How do i file 2009 taxes online Afghanistan area, effective September 19, 2001. How do i file 2009 taxes online   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. How do i file 2009 taxes online The publication also has information about other tax benefits available to military personnel serving in a combat zone. How do i file 2009 taxes online Extension period. How do i file 2009 taxes online   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. How do i file 2009 taxes online   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. How do i file 2009 taxes online For example, you have 3½ months (January 1 – April 15) to file your tax return. How do i file 2009 taxes online Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. How do i file 2009 taxes online See Extension of Deadlines in Publication 3 for more information. How do i file 2009 taxes online   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. How do i file 2009 taxes online How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. How do i file 2009 taxes online It also explains how to complete certain sections of the form. How do i file 2009 taxes online You may find Table 1-6 helpful when you prepare your paper return. How do i file 2009 taxes online Table 1-6. How do i file 2009 taxes online Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. How do i file 2009 taxes online 2 — Get the forms, schedules, and publications you need. How do i file 2009 taxes online 3 — Fill in your return. How do i file 2009 taxes online 4 — Check your return to make sure it is correct. How do i file 2009 taxes online 5 — Sign and date your return. How do i file 2009 taxes online 6 — Attach all required forms and schedules. How do i file 2009 taxes online Electronic returns. How do i file 2009 taxes online   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. How do i file 2009 taxes online Substitute tax forms. How do i file 2009 taxes online   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. How do i file 2009 taxes online Form W-2. How do i file 2009 taxes online   If you were an employee, you should receive Form W-2 from your employer. How do i file 2009 taxes online You will need the information from this form to prepare your return. How do i file 2009 taxes online See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. How do i file 2009 taxes online   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. How do i file 2009 taxes online If it is mailed, you should allow adequate time to receive it before contacting your employer. How do i file 2009 taxes online If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. How do i file 2009 taxes online When you request IRS help, be prepared to provide the following information. How do i file 2009 taxes online Your name, address (including ZIP code), and phone number. How do i file 2009 taxes online Your SSN. How do i file 2009 taxes online Your dates of employment. How do i file 2009 taxes online Your employer's name, address (including ZIP code), and phone number. How do i file 2009 taxes online Form 1099. How do i file 2009 taxes online   If you received certain types of income, you may receive a Form 1099. How do i file 2009 taxes online For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). How do i file 2009 taxes online If it is mailed, you should allow adequate time to receive it before contacting the payer. How do i file 2009 taxes online If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. How do i file 2009 taxes online When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. How do i file 2009 taxes online A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. How do i file 2009 taxes online You must account for your income and expenses in a way that clearly shows your taxable income. How do i file 2009 taxes online The way you do this is called an accounting method. How do i file 2009 taxes online This section explains which accounting periods and methods you can use. How do i file 2009 taxes online Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. How do i file 2009 taxes online If you do not use a calendar year, your accounting period is a fiscal year. How do i file 2009 taxes online A regular fiscal year is a 12-month period that ends on the last day of any month except December. How do i file 2009 taxes online A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. How do i file 2009 taxes online You choose your accounting period (tax year) when you file your first income tax return. How do i file 2009 taxes online It cannot be longer than 12 months. How do i file 2009 taxes online More information. How do i file 2009 taxes online   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. How do i file 2009 taxes online Accounting Methods Your accounting method is the way you account for your income and expenses. How do i file 2009 taxes online Most taxpayers use either the cash method or an accrual method. How do i file 2009 taxes online You choose a method when you file your first income tax return. How do i file 2009 taxes online If you want to change your accounting method after that, you generally must get IRS approval. How do i file 2009 taxes online Cash method. How do i file 2009 taxes online   If you use this method, report all items of income in the year in which you actually or constructively receive them. How do i file 2009 taxes online Generally, you deduct all expenses in the year you actually pay them. How do i file 2009 taxes online This is the method most individual taxpayers use. How do i file 2009 taxes online Constructive receipt. How do i file 2009 taxes online   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. How do i file 2009 taxes online You do not need to have physical possession of it. How do i file 2009 taxes online For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). How do i file 2009 taxes online Garnisheed wages. How do i file 2009 taxes online   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. How do i file 2009 taxes online You must include these wages in income for the year you would have received them. How do i file 2009 taxes online Debts paid for you. How do i file 2009 taxes online   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. How do i file 2009 taxes online See Canceled Debts in chapter 12 for more information. How do i file 2009 taxes online Payment to third party. How do i file 2009 taxes online   If a third party is paid income from property you own, you have constructively received the income. How do i file 2009 taxes online It is the same as if you had actually received the income and paid it to the third party. How do i file 2009 taxes online Payment to an agent. How do i file 2009 taxes online   Income an agent receives for you is income you constructively received in the year the agent receives it. How do i file 2009 taxes online If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. How do i file 2009 taxes online Check received or available. How do i file 2009 taxes online   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. How do i file 2009 taxes online A check that was “made available to you” includes a check you have already received, but not cashed or deposited. How do i file 2009 taxes online It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. How do i file 2009 taxes online It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. How do i file 2009 taxes online No constructive receipt. How do i file 2009 taxes online   There may be facts to show that you did not constructively receive income. How do i file 2009 taxes online Example. How do i file 2009 taxes online Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. How do i file 2009 taxes online Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. How do i file 2009 taxes online Accrual method. How do i file 2009 taxes online   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. How do i file 2009 taxes online You generally deduct your expenses when you incur them, rather than when you pay them. How do i file 2009 taxes online Income paid in advance. How do i file 2009 taxes online   An advance payment of income is generally included in gross income in the year you receive it. How do i file 2009 taxes online Your method of accounting does not matter as long as the income is available to you. How do i file 2009 taxes online An advance payment may include rent or interest you receive in advance and pay for services you will perform later. How do i file 2009 taxes online   A limited deferral until the next tax year may be allowed for certain advance payments. How do i file 2009 taxes online See Publication 538 for specific information. How do i file 2009 taxes online Additional information. How do i file 2009 taxes online   For more information on accounting methods, including how to change your accounting method, see Publication 538. How do i file 2009 taxes online Social Security Number (SSN) You must enter your SSN on your return. How do i file 2009 taxes online If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. How do i file 2009 taxes online If you are filing a joint return, include the SSNs in the same order as the names. How do i file 2009 taxes online Use this same order in submitting other forms and documents to the IRS. How do i file 2009 taxes online Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. How do i file 2009 taxes online If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. How do i file 2009 taxes online If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. How do i file 2009 taxes online If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. How do i file 2009 taxes online Name change. How do i file 2009 taxes online   If you changed your name because of marriage, divorce, etc. How do i file 2009 taxes online , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. How do i file 2009 taxes online This prevents delays in processing your return and issuing refunds. How do i file 2009 taxes online It also safeguards your future social security benefits. How do i file 2009 taxes online Dependent's SSN. How do i file 2009 taxes online   You must provide the SSN of each dependent you claim, regardless of the dependent's age. How do i file 2009 taxes online This requirement applies to all dependents (not just your children) claimed on your tax return. How do i file 2009 taxes online Exception. How do i file 2009 taxes online    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. How do i file 2009 taxes online The document must show that the child was born alive. How do i file 2009 taxes online No SSN. How do i file 2009 taxes online   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. How do i file 2009 taxes online It usually takes about 2 weeks to get an SSN. How do i file 2009 taxes online If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. How do i file 2009 taxes online   If you are a U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. How do i file 2009 taxes online If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. How do i file 2009 taxes online   Form SS-5 is available at any SSA office, on the Internet at www. How do i file 2009 taxes online socialsecurity. How do i file 2009 taxes online gov, or by calling 1-800-772-1213. How do i file 2009 taxes online If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. How do i file 2009 taxes online   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . How do i file 2009 taxes online   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. How do i file 2009 taxes online Adoption taxpayer identification number (ATIN). How do i file 2009 taxes online   If you are in the process of adopting a child who is a U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. How do i file 2009 taxes online    File Form W-7A, Application for Taxpayer Identification Number for Pending U. How do i file 2009 taxes online S. How do i file 2009 taxes online Adoptions, with the IRS to get an ATIN if all of the following are true. How do i file 2009 taxes online You have a child living with you who was placed in your home for legal adoption. How do i file 2009 taxes online You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. How do i file 2009 taxes online You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. How do i file 2009 taxes online You are eligible to claim the child as a dependent on your tax return. How do i file 2009 taxes online After the adoption is final, you must apply for an SSN for the child. How do i file 2009 taxes online You cannot continue using the ATIN. How do i file 2009 taxes online   See Form W-7A for more information. How do i file 2009 taxes online Nonresident alien spouse. How do i file 2009 taxes online   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. How do i file 2009 taxes online If your spouse is not eligible for an SSN, see the following discussion on ITINs. How do i file 2009 taxes online Individual taxpayer identification number (ITIN). How do i file 2009 taxes online   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. How do i file 2009 taxes online This also applies to an alien spouse or dependent. How do i file 2009 taxes online To apply for an ITIN, file Form W-7 with the IRS. How do i file 2009 taxes online It usually takes about 6 to 10 weeks to get an ITIN. How do i file 2009 taxes online Enter the ITIN on your tax return wherever an SSN is requested. How do i file 2009 taxes online    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. How do i file 2009 taxes online See the Form W-7 instructions for how and where to file. How do i file 2009 taxes online You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. How do i file 2009 taxes online ITIN for tax use only. How do i file 2009 taxes online   An ITIN is for tax use only. How do i file 2009 taxes online It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. How do i file 2009 taxes online S. How do i file 2009 taxes online law. How do i file 2009 taxes online Penalty for not providing social security number. How do i file 2009 taxes online   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. How do i file 2009 taxes online See the discussion on Penalties , later, for more information. How do i file 2009 taxes online SSN on correspondence. How do i file 2009 taxes online   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. How do i file 2009 taxes online Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. How do i file 2009 taxes online Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. How do i file 2009 taxes online If you want $3 to go to this fund, check the box. How do i file 2009 taxes online If you are filing a joint return, your spouse can also have $3 go to the fund. How do i file 2009 taxes online If you check a box, your tax or refund will not change. How do i file 2009 taxes online Computations The following information may be useful in making the return easier to complete. How do i file 2009 taxes online Rounding off dollars. How do i file 2009 taxes online   You can round off cents to whole dollars on your return and schedules. How do i file 2009 taxes online If you do round to whole dollars, you must round all amounts. How do i file 2009 taxes online To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. How do i file 2009 taxes online For example, $1. How do i file 2009 taxes online 39 becomes $1 and $2. How do i file 2009 taxes online 50 becomes $3. How do i file 2009 taxes online   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. How do i file 2009 taxes online Example. How do i file 2009 taxes online You receive two Forms W-2: one showing wages of $5,000. How do i file 2009 taxes online 55 and one showing wages of $18,500. How do i file 2009 taxes online 73. How do i file 2009 taxes online On Form 1040, line 7, you would enter $23,501 ($5,000. How do i file 2009 taxes online 55 + $18,500. How do i file 2009 taxes online 73 = $23,501. How do i file 2009 taxes online 28), not $23,502 ($5,001 + $18,501). How do i file 2009 taxes online Equal amounts. How do i file 2009 taxes online   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. How do i file 2009 taxes online Example. How do i file 2009 taxes online Line 1 is $500. How do i file 2009 taxes online Line 3 is $500. How do i file 2009 taxes online Line 5 asks you to enter the smaller of line 1 or 3. How do i file 2009 taxes online Enter $500 on line 5. How do i file 2009 taxes online Negative amounts. How do i file 2009 taxes online   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. How do i file 2009 taxes online To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. How do i file 2009 taxes online Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. How do i file 2009 taxes online You may be able to file a paperless return using IRS e-file. How do i file 2009 taxes online There's nothing to attach or mail, not even your Forms W-2. How do i file 2009 taxes online See Does My Return Have To Be on Paper, earlier. How do i file 2009 taxes online Form W-2. How do i file 2009 taxes online   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. How do i file 2009 taxes online You should have a Form W-2 from each employer. How do i file 2009 taxes online If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. How do i file 2009 taxes online Attach it to the front page of your paper return, not to any attachments. How do i file 2009 taxes online For more information, see Form W-2 in chapter 4. How do i file 2009 taxes online   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How do i file 2009 taxes online , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. How do i file 2009 taxes online Form 1040EZ. How do i file 2009 taxes online   There are no additional schedules to file with Form 1040EZ. How do i file 2009 taxes online Form 1040A. How do i file 2009 taxes online   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. How do i file 2009 taxes online Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. How do i file 2009 taxes online Do not attach items unless required to do so. How do i file 2009 taxes online Form 1040. How do i file 2009 taxes online   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. How do i file 2009 taxes online Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. How do i file 2009 taxes online Do not attach items unless required to do so. How do i file 2009 taxes online Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. How do i file 2009 taxes online If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th