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How To File Taxes

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How To File Taxes

How to file taxes Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How to file taxes Tax questions. How to file taxes Useful Items - You may want to see: What's New Simplified method for business use of home deduction. How to file taxes  The IRS now provides a simplified method to determine your expenses for business use of your home. How to file taxes For more information, see the Instructions for Schedule C (Form 1040). How to file taxes Reminders Future developments. How to file taxes  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. How to file taxes irs. How to file taxes gov/pub530. How to file taxes Residential energy credits. How to file taxes  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. How to file taxes See Form 5695, Residential Energy Credits, for more information. How to file taxes Home Affordable Modification Program (HAMP). How to file taxes  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. How to file taxes Hardest Hit Fund and Emergency Homeowners' Loan Programs. How to file taxes  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. How to file taxes For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. How to file taxes Mortgage debt forgiveness. How to file taxes  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. How to file taxes You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. How to file taxes See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. How to file taxes Repayment of first-time homebuyer credit. How to file taxes  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. How to file taxes If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. How to file taxes See Form 5405 and its instructions for details and for exceptions to the repayment rule. How to file taxes Photographs of missing children. How to file taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file taxes Introduction This publication provides tax information for homeowners. How to file taxes Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. How to file taxes The following topics are explained. How to file taxes How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. How to file taxes What you can and cannot deduct on your tax return. How to file taxes The tax credit you can claim if you received a mortgage credit certificate when you bought your home. How to file taxes Why you should keep track of adjustments to the basis of your home. How to file taxes (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. How to file taxes ) What records you should keep as proof of the basis and adjusted basis. How to file taxes Comments and suggestions. How to file taxes   We welcome your comments about this publication and your suggestions for future editions. How to file taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file taxes   You can send your comments from www. How to file taxes irs. How to file taxes gov/formspubs/. How to file taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file taxes Ordering forms and publications. How to file taxes   Visit www. How to file taxes irs. How to file taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file taxes Internal Revenue Service 1201 N. How to file taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file taxes   If you have a tax question, check the information available on IRS. How to file taxes gov or call 1-800-829-1040. How to file taxes We cannot answer tax questions sent to either of the above addresses. How to file taxes Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. How to file taxes Prev  Up  Next   Home   More Online Publications
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U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.

When to File

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.

If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.

Where to File

If you are a U.S. citizen or resident alien (Green Card Holder) and you live in a foreign country, mail your U.S. tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

Estimated tax payments should be mailed with form 1040-ES to:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

Taxpayers with an AGI (Adjusted Gross Income) of $58,000 or less can electronically file their tax return for free using freefile. Taxpayers with an AGI greater than $58,000 can either use the Free File Fillable Forms or efile by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, view the complete Free File Software list and the services provided.

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

Exchange Rates

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Exchange rates can be found at Foreign Currency and Currency Exchange Rates. Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

  • Phone: 1 (267) 941-1000 (not toll-free)
  • FAX:1 (267) 941-1055
  • Email: Email the IRS
    (e-mail is for general tax questions; NOT questions regarding your tax account)
  • Mail: Internal Revenue Service
    Philadelphia, Pa 19255-0725

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

 

Permanent IRS Offices Outside the United States
Office Address Office Phone Numbers and Email

U.S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str.
30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49) (69) 7535-3811 to request an appointment.

Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Monday through Thursday
U.S. Embassy
Internal Revenue Service
London
24/31 Grosvenor Square
London W1A 1 AE
England
Walk-in assistance
Tuesday through Thursday
9:00 a.m. - 1:00 p.m. and 2:00 p.m. - 4:00 p.m.

Phone Service
Tel: [44] (207) 894-0477
Monday 9 a.m. to 4 p.m.
Tuesday through Thursday 9 a.m. to 12:00 noon.
Fax: [44] (207) 495-4224
U.S. Embassy
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08
France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: +33-1-4312-2303
Email: irs.paris@irs.gov
U.S. Embassy Beijing
Internal Revenue Service
No. 55 An Jia Lou Lu
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only.
Wednesdays 1:00 p.m. – 4:00 p.m.
Call or email to request an appointment.

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
Email: irs.beijing@irs.gov (for all inquiries)

 

Help with Unresolved Tax Problems

If you are experiencing a tax problem that is causing you economic harm or has not been resolved through normal channels, you can contact the Taxpayer Advocate.

References/Related Topics

Page Last Reviewed or Updated: 31-Jan-2014

The How To File Taxes

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