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Income Tax Return Filing

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Income Tax Return Filing

Income tax return filing 18. Income tax return filing   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Income tax return filing Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Income tax return filing                 Name, address, and employer identification number of seller in subsequent sale             2. Income tax return filing                 Name, address, and employer identification number of the buyer in subsequent sale             3. Income tax return filing         Date and location of subsequent sale             4. Income tax return filing         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Income tax return filing       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Income tax return filing                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Income tax return filing                     First Taxpayer's name, address and employer identification number     2. Income tax return filing                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Income tax return filing           Date and location of removal, entry, or sale       4. Income tax return filing           Volume and type of taxable fuel removed, entered or sold     5. Income tax return filing Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Income tax return filing           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Income tax return filing       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Income tax return filing             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Income tax return filing                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Income tax return filing )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Income tax return filing       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Income tax return filing Invoice or delivery ticket number       2. Income tax return filing (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Income tax return filing Effective date       2. Income tax return filing Expiration date       (period not to exceed 1 year after the effective date)       3. Income tax return filing Type (or types) of gasoline blendstocks     4. Income tax return filing Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Income tax return filing         Buyer will provide a new certificate to the seller if any information in this certificate changes. Income tax return filing       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Income tax return filing 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Income tax return filing       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Income tax return filing       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Income tax return filing     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Income tax return filing       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Income tax return filing )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Income tax return filing Buyer's registration has not been revoked     or suspended. Income tax return filing         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Income tax return filing                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Income tax return filing A single purchase on invoice or delivery ticket number . Income tax return filing                 2. Income tax return filing All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Income tax return filing If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Income tax return filing                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Income tax return filing                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Income tax return filing                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Income tax return filing                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Income tax return filing )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Income tax return filing       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Income tax return filing Invoice or delivery ticket number       2. Income tax return filing (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Income tax return filing Effective date         2. Income tax return filing Expiration date         (period not to exceed 1 year after the effective date)         3. Income tax return filing Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Income tax return filing       Buyer will provide a new certificate to the seller if any information in this certificate changes. Income tax return filing       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Income tax return filing       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Income tax return filing     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Income tax return filing       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Income tax return filing )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Income tax return filing       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Income tax return filing Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Income tax return filing       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Income tax return filing Invoice or delivery ticket number       2. Income tax return filing Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Income tax return filing Effective date       2. Income tax return filing Expiration date (period not to exceed 1 year after the effective date)       3. Income tax return filing Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Income tax return filing       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Income tax return filing       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Income tax return filing       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Income tax return filing     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Income tax return filing     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Income tax return filing       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Income tax return filing )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Income tax return filing The kerosene to which this waiver relates is purchased for — (check one):       1. Income tax return filing □ Use on a farm for farming purposes,       2. Income tax return filing □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Income tax return filing □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Income tax return filing □ The exclusive use of a qualified blood collector organization,       5. Income tax return filing □ The exclusive use of a nonprofit educational organization,       6. Income tax return filing □ Use in an aircraft owned by an aircraft museum,       7. Income tax return filing □ Use in military aircraft, or       8. Income tax return filing □ Use in commercial aviation (other than foreign trade). Income tax return filing     B. Income tax return filing This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Income tax return filing Invoice or delivery ticket number           2. Income tax return filing Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Income tax return filing Effective date           2. Income tax return filing Expiration date (period not to exceed 1 year after the effective date)           3. Income tax return filing Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Income tax return filing       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Income tax return filing       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Income tax return filing       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Income tax return filing       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Income tax return filing )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Income tax return filing       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Income tax return filing Invoice or delivery ticket number       2. Income tax return filing Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Income tax return filing Effective date       2. Income tax return filing Expiration date (period not to exceed 1 year after the effective date)       3. Income tax return filing Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Income tax return filing       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Income tax return filing       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Income tax return filing       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Income tax return filing )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Income tax return filing       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Income tax return filing Invoice or delivery ticket number       2. Income tax return filing Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Income tax return filing Effective date       2. Income tax return filing Expiration date (period not to exceed 1 year after the effective date)       3. Income tax return filing Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Income tax return filing       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Income tax return filing       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Income tax return filing       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Income tax return filing       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Income tax return filing )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Income tax return filing             Producer's name, address, and employer identification number (EIN)   2. Income tax return filing             Name, address, and EIN of person buying the biodiesel from Producer   3. Income tax return filing       Date and location of sale to buyer   4. Income tax return filing This certificate applies to gallons of biodiesel. Income tax return filing   5. Income tax return filing Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Income tax return filing             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Income tax return filing Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Income tax return filing       Producer is registered as a biodiesel producer with registration number . Income tax return filing  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Income tax return filing       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Income tax return filing S. Income tax return filing C. Income tax return filing 7545). Income tax return filing       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Income tax return filing )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Income tax return filing Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Income tax return filing     B. Income tax return filing This certificate applies to the following (complete as applicable):       1. Income tax return filing   If this is a single purchase certificate, check here □ and enter:           a. Income tax return filing Invoice or delivery ticket number           b. Income tax return filing Number of gallons       2. Income tax return filing   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Income tax return filing Effective date           b. Income tax return filing Expiration date   (period not to exceed 1 year after effective date)           c. Income tax return filing Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Income tax return filing     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Income tax return filing     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Income tax return filing     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Income tax return filing )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Income tax return filing The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Income tax return filing     B. Income tax return filing This certificate applies to the following (complete as applicable):       1. Income tax return filing   If this is a single purchase certificate, check here □ and enter:           a. Income tax return filing Invoice or delivery ticket number           b. Income tax return filing Number of gallons       2. Income tax return filing   This is a certificate covering all purchases under a specified account or order number:           a. Income tax return filing Effective date           b. Income tax return filing Expiration date   (period not to exceed 1 year after effective date)           c. Income tax return filing Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Income tax return filing     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Income tax return filing     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Income tax return filing )               Name, Address, and Employer Identification Number of Credit Card Issuer. Income tax return filing     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Income tax return filing Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Income tax return filing Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Income tax return filing     C. Income tax return filing This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Income tax return filing Effective date of certificate           b. Income tax return filing Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Income tax return filing Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Income tax return filing     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Income tax return filing     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Income tax return filing     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Income tax return filing )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Income tax return filing                   Reseller's name, address, and employer identification number (EIN)   2. Income tax return filing                   Name, address, and EIN of Reseller's buyer   3. Income tax return filing       Date and location of sale to buyer   4. Income tax return filing Volume of biodiesel sold   5. Income tax return filing Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Income tax return filing       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Income tax return filing       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. Income tax return filing           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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IRS - Issuing Refunds

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Every year, the IRS issues refunds to millions of taxpayers. Refund data are reported in multiple ways, including by the number issued and refund amounts. Historical refund data are also available from 1987 to 2007.

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Fiscal Year Data

The tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.

Refunds Issued and Refund Amounts

Number of Internal Revenue Refunds Issued
The number of refunds issued are shown for selected returns, including corporation, individual, employment, estate, gift, and excise taxes, by state.

• Prior to 2000, the number of refunds for selected tax return types are classified by Internal Revenue region and district.

Fiscal Years available:
1999     1998     1997     1996     1995

 

Amount of Internal Revenue Refunds Issued, Including Interest
These tables show the total dollar amount refunded, by state and type of tax.

• Prior to 2000, the total dollar amounts refunded are shown by Internal Revenue region and district and by type of tax return. 

Fiscal Years available:
1999     1998     1997     1996     1995


Historical IRS Tax Refunds
Total dollar amounts refunded by quarter and fiscal year, by type of return.

SOI Bulletin Historical Table 19
Fiscal Years covered:  1987-2007




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Page Last Reviewed or Updated: 24-Mar-2014

The Income Tax Return Filing

Income tax return filing 1. Income tax return filing   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Income tax return filing Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Income tax return filing S. Income tax return filing Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Income tax return filing S. Income tax return filing Individual Income Tax Return 2350 Application for Extension of Time To File U. Income tax return filing S. Income tax return filing Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Income tax return filing S. Income tax return filing Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Income tax return filing Filing Requirements If you are a U. Income tax return filing S. Income tax return filing citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Income tax return filing Your income, filing status, and age generally determine whether you must file an income tax return. Income tax return filing Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Income tax return filing Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Income tax return filing Gross income. Income tax return filing   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Income tax return filing   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Income tax return filing If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Income tax return filing Self-employed individuals. Income tax return filing   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Income tax return filing Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Income tax return filing 65 or older. Income tax return filing   You are considered to be age 65 on the day before your 65th birthday. Income tax return filing For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Income tax return filing Residents of U. Income tax return filing S. Income tax return filing possessions. Income tax return filing   If you are (or were) a bona fide resident of a U. Income tax return filing S. Income tax return filing possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Income tax return filing S. Income tax return filing Possession. Income tax return filing See the instructions for the form for more information. Income tax return filing When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Income tax return filing If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Income tax return filing In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Income tax return filing When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Income tax return filing — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Income tax return filing A tax return delivered by the U. Income tax return filing S. Income tax return filing mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Income tax return filing See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Income tax return filing Foreign wire transfers. Income tax return filing   If you have a U. Income tax return filing S. Income tax return filing bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Income tax return filing If you do not have a U. Income tax return filing S. Income tax return filing bank account, ask if your financial institution has a U. Income tax return filing S. Income tax return filing affiliate that can help you make same-day wire transfers. Income tax return filing   For more information, visit www. Income tax return filing eftps. Income tax return filing gov. Income tax return filing Extensions You can get an extension of time to file your return. Income tax return filing In some circumstances, you also can get an extension of time to file and pay any tax due. Income tax return filing However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Income tax return filing This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Income tax return filing If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Income tax return filing Automatic 2-month extension. Income tax return filing   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Income tax return filing S. Income tax return filing citizen or resident alien, and on the regular 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. Income tax return filing   If you use a calendar year, the regular due date of your return is April 15. Income tax return filing Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Income tax return filing Married taxpayers. Income tax return filing   If you file a joint return, either you or your spouse can qualify for the automatic extension. Income tax return filing If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Income tax return filing How to get the extension. Income tax return filing   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Income tax return filing Automatic 6-month extension. Income tax return filing   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Income tax return filing To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Income tax return filing For more information about filing electronically, see E-file options , later. Income tax return filing   The form must show your properly estimated tax liability based on the information available to you. Income tax return filing    You may not be eligible. Income tax return filing You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Income tax return filing E-file options. Income tax return filing    You can use e-file to get an extension of time to file. Income tax return filing You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Income tax return filing   First, complete Form 4868 to use as a worksheet. Income tax return filing If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Income tax return filing    Then, do one of the following. Income tax return filing E-file Form 4868. Income tax return filing You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Income tax return filing You will need to provide certain information from your tax return for 2012. Income tax return filing If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Income tax return filing If you e-file Form 4868, do not also send a paper Form 4868. Income tax return filing E-file and pay by credit or debit card. Income tax return filing You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Income tax return filing You can do this by phone or over the Internet. Income tax return filing If you do this, you do not file Form 4868. Income tax return filing For more information, see the instructions for your tax return. Income tax return filing When to file. Income tax return filing   Generally, you must request the 6-month extension by the regular due date of your return. Income tax return filing Previous 2-month extension. Income tax return filing   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Income tax return filing The 2-month period and the 6-month period start at the same time. Income tax return filing You have to request the additional 4 months by the new due date allowed by the 2-month extension. Income tax return filing   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Income tax return filing You must make an accurate estimate of your tax based on the information available to you. Income tax return filing If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Income tax return filing You will owe interest on the unpaid amount from the original due date of the return. Income tax return filing   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Income tax return filing Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Income tax return filing In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Income tax return filing Additional extension of time for taxpayers out of the country. Income tax return filing   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Income tax return filing   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Income tax return filing Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Income tax return filing   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Income tax return filing Extension of time to meet tests. Income tax return filing   You generally cannot get an extension of more than 6 months. Income tax return filing However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Income tax return filing   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Income tax return filing The tests, the exclusions, and the deduction are explained in chapter 4. Income tax return filing   You should request an extension if all three of the following apply. Income tax return filing You are a U. Income tax return filing S. Income tax return filing citizen or resident alien. Income tax return filing You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Income tax return filing Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Income tax return filing   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Income tax return filing However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Income tax return filing How to get an extension. Income tax return filing   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Income tax return filing Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Income tax return filing What if tests are not met. Income tax return filing   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Income tax return filing    You should make any request for an extension early, so that if it is denied you still can file your return on time. Income tax return filing Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Income tax return filing Return filed before test is met. Income tax return filing   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Income tax return filing S. Income tax return filing and foreign sources and pay the tax on that income. Income tax return filing If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Income tax return filing Foreign Currency You must express the amounts you report on your U. Income tax return filing S. Income tax return filing tax return in U. Income tax return filing S. Income tax return filing dollars. Income tax return filing 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. Income tax return filing S. Income tax return filing dollars. Income tax return filing How you do this depends on your functional currency. Income tax return filing Your functional currency generally is the U. Income tax return filing S. Income tax return filing dollar unless you are required to use the currency of a foreign country. Income tax return filing You must make all federal income tax determinations in your functional currency. Income tax return filing The U. Income tax return filing S. Income tax return filing dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Income tax return filing A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Income tax return filing Even if you have a QBU, your functional currency is the dollar if any of the following apply. Income tax return filing You conduct the business in U. Income tax return filing S. Income tax return filing dollars. Income tax return filing The principal place of business is located in the United States. Income tax return filing You choose to or are required to use the U. Income tax return filing S. Income tax return filing dollar as your functional currency. Income tax return filing The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Income tax return filing Make all income tax determinations in your functional currency. Income tax return filing If your functional currency is the U. Income tax return filing S. Income tax return filing dollar, you must immediately translate into U. Income tax return filing S. Income tax return filing dollars all items of income, expense, etc. Income tax return filing (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Income tax return filing Use the exchange rate prevailing when you receive, pay, or accrue the item. Income tax return filing If there is more than one exchange rate, use the one that most properly reflects your income. Income tax return filing You can generally get exchange rates from banks and U. Income tax return filing S. Income tax return filing Embassies. Income tax return filing If your functional currency is not the U. Income tax return filing S. Income tax return filing dollar, make all income tax determinations in your functional currency. Income tax return filing At the end of the year, translate the results, such as income or loss, into U. Income tax return filing S. Income tax return filing dollars to report on your income tax return. Income tax return filing Blocked Income You generally must report your foreign income in terms of U. Income tax return filing S. Income tax return filing dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Income tax return filing S. Income tax return filing dollars. Income tax return filing If, because of restrictions in a foreign country, your income is not readily convertible into U. Income tax return filing S. Income tax return filing dollars or into other money or property that is readily convertible into U. Income tax return filing S. Income tax return filing dollars, your income is “blocked” or “deferrable” income. Income tax return filing You can report this income in one of two ways: Report the income and pay your federal income tax with U. Income tax return filing S. Income tax return filing dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Income tax return filing If you choose to postpone the reporting of the income, you must file an information return with your tax return. Income tax return filing For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Income tax return filing Rul. Income tax return filing 74-351. Income tax return filing ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Income tax return filing You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Income tax return filing You must report your income on your information return using the foreign currency in which you received that income. Income tax return filing If you have blocked income from more than one foreign country, include a separate information return for each country. Income tax return filing Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Income tax return filing S. Income tax return filing dollars or into other money or property that is convertible into U. Income tax return filing S. Income tax return filing currency. Income tax return filing Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Income tax return filing If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Income tax return filing If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Income tax return filing If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Income tax return filing To apply for permission, file Form 3115, Application for Change in Accounting Method. Income tax return filing You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Income tax return filing See the instructions for Form 3115 for information on changing your accounting method. Income tax return filing Fulbright Grant All income must be reported in U. Income tax return filing S. Income tax return filing dollars. Income tax return filing In most cases, the tax also must be paid in U. Income tax return filing S. Income tax return filing dollars. Income tax return filing If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Income tax return filing S. Income tax return filing tax that is based on the blocked income. Income tax return filing Paying U. Income tax return filing S. Income tax return filing tax in foreign currency. Income tax return filing   To qualify for this method of payment, you must prepare a statement that shows the following information. Income tax return filing You were a Fulbright grantee and were paid in nonconvertible foreign currency. Income tax return filing The total grant you received during the year and the amount you received in nonconvertible foreign currency. Income tax return filing At least 70% of the grant was paid in nonconvertible foreign currency. Income tax return filing The statement must be certified by the U. Income tax return filing S. Income tax return filing educational foundation or commission paying the grant or other person having control of grant payments to you. Income tax return filing   You should prepare at least two copies of this statement. Income tax return filing Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Income tax return filing Figuring actual tax. Income tax return filing   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Income tax return filing If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Income tax return filing   Adjusted gross income that is blocked income × Total U. Income tax return filing S. Income tax return filing tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Income tax return filing A copy of the certified statement discussed earlier. Income tax return filing A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Income tax return filing S. Income tax return filing dollars. Income tax return filing The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Income tax return filing Figuring estimated tax on nonconvertible foreign currency. Income tax return filing   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Income tax return filing   Adjusted gross income that is blocked income × Total estimated U. Income tax return filing S. Income tax return filing tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Income tax return filing Deposit of foreign currency with disbursing officer. Income tax return filing   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Income tax return filing Estimated tax installments. Income tax return filing   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Income tax return filing See Estimated Tax , later. Income tax return filing Deposit receipt. Income tax return filing   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Income tax return filing The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Income tax return filing S. Income tax return filing dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Income tax return filing Keep the copy for your records. Income tax return filing Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Income tax return filing IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Income tax return filing IRS computers quickly and automatically check for errors or other missing information. Income tax return filing Even returns with a foreign address can be e-filed! How to e-file. Income tax return filing   There are three ways you can e-file. Income tax return filing Use your personal computer. Income tax return filing Use a volunteer. Income tax return filing Many programs offering free tax help can e-file your return. Income tax return filing Use a tax professional. Income tax return filing Most tax professionals can e-file your return. Income tax return filing These methods are explained in detail in the instructions for your tax return. Income tax return filing Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Income tax return filing You claim the foreign earned income exclusion. Income tax return filing You claim the foreign housing exclusion or deduction. Income tax return filing You live in a foreign country. Income tax return filing Instead, use one of the following special addresses. Income tax return filing If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Income tax return filing O. Income tax return filing Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Income tax return filing However, you should not file with the addresses listed above if you are a bona fide resident of the U. Income tax return filing S. Income tax return filing Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Income tax return filing Resident of U. Income tax return filing S. Income tax return filing Virgin Islands (USVI). Income tax return filing   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Income tax return filing S. Income tax return filing return. Income tax return filing However, you must file a return with the USVI. Income tax return filing    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Income tax return filing Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Income tax return filing   If you are a U. Income tax return filing S. Income tax return filing citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Income tax return filing File the original return with the United States and file a signed copy of the U. Income tax return filing S. Income tax return filing return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Income tax return filing   You must complete Form 8689, Allocation of Individual Income Tax to the U. Income tax return filing S. Income tax return filing Virgin Islands, and attach a copy to both your U. Income tax return filing S. Income tax return filing return and your USVI return. Income tax return filing You should file your U. Income tax return filing S. Income tax return filing return with the address listed under Where To File. Income tax return filing   See Publication 570, Tax Guide for Individuals With Income From U. Income tax return filing S. Income tax return filing Possessions, for information about filing Virgin Islands returns. Income tax return filing Resident of Guam. Income tax return filing   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Income tax return filing    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Income tax return filing O. Income tax return filing Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Income tax return filing S. Income tax return filing citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Income tax return filing Send your return to the address listed under Where To File. Income tax return filing   See Publication 570 for information about filing Guam returns. Income tax return filing Resident of the Commonwealth of the Northern Mariana Islands. Income tax return filing   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Income tax return filing    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Income tax return filing O. Income tax return filing Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Income tax return filing S. Income tax return filing citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Income tax return filing Send your return to the address listed under Where To File. Income tax return filing   See Publication 570 for information about filing Northern Mariana Islands returns. Income tax return filing Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Income tax return filing S. Income tax return filing citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Income tax return filing S. Income tax return filing resident. Income tax return filing This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Income tax return filing If you make this choice, the following two rules apply. Income tax return filing You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Income tax return filing You must file a joint income tax return for the year you make the choice. Income tax return filing This means that neither of you can claim under any tax treaty not to be a U. Income tax return filing S. Income tax return filing resident for a tax year for which the choice is in effect. Income tax return filing You can file joint or separate returns in years after the year in which you make the choice. Income tax return filing Example 1. Income tax return filing Pat Smith, a U. Income tax return filing S. Income tax return filing citizen, is married to Norman, a nonresident alien. Income tax return filing Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Income tax return filing Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Income tax return filing Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Income tax return filing Example 2. Income tax return filing When Bob and Sharon Williams got married, both were nonresident aliens. Income tax return filing In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Income tax return filing Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Income tax return filing Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Income tax return filing Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Income tax return filing If you do not choose to treat your nonresident alien spouse as a U. Income tax return filing S. Income tax return filing resident, you may be able to use head of household filing status. Income tax return filing To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Income tax return filing For more information, see Publication 501. Income tax return filing Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Income tax return filing S. Income tax return filing resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Income tax return filing To get an SSN for a nonresident alien spouse, apply at an office of the U. Income tax return filing S. Income tax return filing Social Security Administration (SSA) or U. Income tax return filing S. Income tax return filing consulate. Income tax return filing You must complete Form SS-5, Application for a Social Security Card, available at www. Income tax return filing socialsecurity. Income tax return filing gov or by calling 1-800-772-1213. Income tax return filing You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Income tax return filing If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Income tax return filing How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Income tax return filing It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Income tax return filing S. Income tax return filing citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Income tax return filing S. Income tax return filing residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Income tax return filing (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Income tax return filing ) You generally make this choice when you file your joint return. Income tax return filing However, you also can make the choice by filing a joint amended return on Form 1040X. Income tax return filing Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Income tax return filing If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Income tax return filing You generally must file the amended joint return within 3 years from the date you filed your original U. Income tax return filing S. Income tax return filing income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Income tax return filing Table 1–1. Income tax return filing Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Income tax return filing   • The revocation must be made by the due date for filing the tax return for that tax year. Income tax return filing   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Income tax return filing The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Income tax return filing     • The name and address of any person who is revoking the choice for a deceased spouse. Income tax return filing     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Income tax return filing   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Income tax return filing Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Income tax return filing   • If the surviving spouse is a U. Income tax return filing S. Income tax return filing citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Income tax return filing   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Income tax return filing Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Income tax return filing Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Income tax return filing Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Income tax return filing S. Income tax return filing citizen or resident alien at any time during the later tax year. Income tax return filing Example. Income tax return filing Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Income tax return filing They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Income tax return filing On January 10, 2012, Dick became a nonresident alien. Income tax return filing Judy had remained a nonresident alien. Income tax return filing Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Income tax return filing Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Income tax return filing For 2013, both are treated as nonresident aliens. Income tax return filing If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Income tax return filing Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Income tax return filing If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Income tax return filing Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Income tax return filing S. Income tax return filing citizen or resident abroad as for a taxpayer in the United States. Income tax return filing For current instructions on making estimated tax payments, see Form 1040-ES. Income tax return filing If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Income tax return filing Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Income tax return filing (The return must cover all 12 months. Income tax return filing ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Income tax return filing See Publication 505 for more information. Income tax return filing The first installment of estimated tax is due on April 15, 2014. Income tax return filing Foreign earned income exclusion. Income tax return filing   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Income tax return filing In addition, you can reduce your income by your estimated foreign housing deduction. Income tax return filing However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Income tax return filing If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Income tax return filing   For more information about figuring your estimated tax, see Publication 505. Income tax return filing Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Income tax return filing 1). Income tax return filing   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Income tax return filing 1. Income tax return filing Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Income tax return filing See the filing instructions at www. Income tax return filing bsaefiling. Income tax return filing fincen. Income tax return filing treas. Income tax return filing gov/main. Income tax return filing html. Income tax return filing   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Income tax return filing You do not need to file the report if the assets are with a U. Income tax return filing S. Income tax return filing military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Income tax return filing   More information about the filing of Form 114 can be found in the instructions for the form. Income tax return filing FinCEN Form 105. Income tax return filing   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Income tax return filing Certain recipients of currency or monetary instruments also must file Form 105. Income tax return filing   More information about the filing of Form 105 can be found in the instructions on the back of the form. Income tax return filing Form 8938. Income tax return filing   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Income tax return filing The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Income tax return filing Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Income tax return filing S. Income tax return filing person. Income tax return filing   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Income tax return filing   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Income tax return filing Prev  Up  Next   Home   More Online Publications