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Irs Tax Amendment

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Irs Tax Amendment

Irs tax amendment Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Irs tax amendment irs. Irs tax amendment gov/pub15. Irs tax amendment What's New Social security and Medicare tax for 2014. Irs tax amendment  The social security tax rate is 6. Irs tax amendment 2% each for the employee and employer, unchanged from 2013. Irs tax amendment The social security wage base limit is $117,000. Irs tax amendment The Medicare tax rate is 1. Irs tax amendment 45% each for the employee and employer, unchanged from 2013. Irs tax amendment There is no wage base limit for Medicare tax. Irs tax amendment Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Irs tax amendment Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Irs tax amendment 2014 withholdng tables. Irs tax amendment  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Irs tax amendment Withholding allowance. Irs tax amendment  The 2014 amount for one withholding allowance on an annual basis is $3,950. Irs tax amendment Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Irs tax amendment  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Irs tax amendment A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Irs tax amendment For more information see Notice 2013-77, 2013-50 I. Irs tax amendment R. Irs tax amendment B. Irs tax amendment 632, available at www. Irs tax amendment irs. Irs tax amendment gov/irb/2013-50_IRB/ar10. Irs tax amendment html. Irs tax amendment Change of responsible party. Irs tax amendment  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Irs tax amendment Form 8822-B must be filed within 60 days of the change. Irs tax amendment If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Irs tax amendment For a definition of “responsible party,” see the Form 8822-B instructions. Irs tax amendment Same-sex marriage. Irs tax amendment  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs tax amendment For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs tax amendment R. Irs tax amendment B. Irs tax amendment 201, available at www. Irs tax amendment irs. Irs tax amendment gov/irb/2013-38_IRB/ar07. Irs tax amendment html. Irs tax amendment Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Irs tax amendment Notice 2013-61, 2013-44 I. Irs tax amendment R. Irs tax amendment B. Irs tax amendment 432, is available at www. Irs tax amendment irs. Irs tax amendment gov/irb/2013-44_IRB/ar10. Irs tax amendment html. Irs tax amendment Reminders Additional Medicare Tax withholding. Irs tax amendment  In addition to withholding Medicare tax at 1. Irs tax amendment 45%, you must withhold a 0. Irs tax amendment 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs tax amendment You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Irs tax amendment Additional Medicare Tax is only imposed on the employee. Irs tax amendment There is no employer share of Additional Medicare Tax. Irs tax amendment All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Irs tax amendment For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. Irs tax amendment For more information on Additional Medicare Tax, visit IRS. Irs tax amendment gov and enter “Additional Medicare Tax” in the search box. Irs tax amendment Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs tax amendment  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Irs tax amendment Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Irs tax amendment For more information, visit IRS. Irs tax amendment gov and enter “work opportunity tax credit” in the search box. Irs tax amendment Outsourcing payroll duties. Irs tax amendment  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Irs tax amendment The employer remains responsible if the third party fails to perform any required action. Irs tax amendment If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Irs tax amendment gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs tax amendment COBRA premium assistance credit. Irs tax amendment  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Irs tax amendment See COBRA premium assistance credit under Introduction. Irs tax amendment Federal tax deposits must be made by electronic funds transfer. Irs tax amendment  You must use electronic funds transfer to make all federal tax deposits. Irs tax amendment Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs tax amendment If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Irs tax amendment Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs tax amendment EFTPS is a free service provided by the Department of Treasury. Irs tax amendment Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs tax amendment For more information on making federal tax deposits, see How To Deposit in section 11. Irs tax amendment To get more information about EFTPS or to enroll in EFTPS, visit www. Irs tax amendment eftps. Irs tax amendment gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs tax amendment Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs tax amendment You must receive written notice from the IRS to file Form 944. Irs tax amendment  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Irs tax amendment S. Irs tax amendment Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Irs tax amendment You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Irs tax amendment For more information on requesting to file Form 944, visit IRS. Irs tax amendment gov and enter “file employment taxes annually” in the search box. Irs tax amendment Employers can request to file Forms 941 instead of Form 944. Irs tax amendment  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Irs tax amendment You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Irs tax amendment For more information on requesting to file Form 944, visit IRS. Irs tax amendment gov and enter “file employment taxes annually” in the search box. Irs tax amendment Aggregate Form 941 filers. Irs tax amendment  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Irs tax amendment Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Irs tax amendment To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Irs tax amendment Aggregate Form 940 filers. Irs tax amendment  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs tax amendment Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Irs tax amendment To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Irs tax amendment Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Irs tax amendment Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Irs tax amendment Spend less time and worry about taxes and more time running your business. Irs tax amendment Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Irs tax amendment For e-file, visit www. Irs tax amendment irs. Irs tax amendment gov/efile for additional information. Irs tax amendment For EFTPS, visit www. Irs tax amendment eftps. Irs tax amendment gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Irs tax amendment For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Irs tax amendment socialsecurity. Irs tax amendment gov/employer. Irs tax amendment If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs tax amendment If a valid EIN is not provided, the return or payment will not be processed. Irs tax amendment This may result in penalties and delays in processing your return or payment. Irs tax amendment Electronic funds withdrawal (EFW). Irs tax amendment  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Irs tax amendment However, do not use EFW to make federal tax deposits. Irs tax amendment For more information on paying your taxes using EFW, visit the IRS website at www. Irs tax amendment irs. Irs tax amendment gov/e-pay. Irs tax amendment A fee may be charged to file electronically. Irs tax amendment Credit or debit card payments. Irs tax amendment  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs tax amendment irs. Irs tax amendment gov/e-pay. Irs tax amendment However, do not use credit or debit cards to make federal tax deposits. Irs tax amendment Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Irs tax amendment For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Irs tax amendment For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Irs tax amendment Hiring New Employees Eligibility for employment. Irs tax amendment  You must verify that each new employee is legally eligible to work in the United States. Irs tax amendment This includes completing the U. Irs tax amendment S. Irs tax amendment Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Irs tax amendment You can get the form from USCIS offices or by calling 1-800-870-3676. Irs tax amendment Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Irs tax amendment uscis. Irs tax amendment gov for more information. Irs tax amendment New hire reporting. Irs tax amendment  You are required to report any new employee to a designated state new hire registry. Irs tax amendment A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Irs tax amendment Many states accept a copy of Form W-4 with employer information added. Irs tax amendment Visit the Office of Child Support Enforcement website at www. Irs tax amendment acf. Irs tax amendment hhs. Irs tax amendment gov/programs/cse/newhire for more information. Irs tax amendment W-4 request. Irs tax amendment  Ask each new employee to complete the 2014 Form W-4. Irs tax amendment See section 9. Irs tax amendment Name and social security number. Irs tax amendment  Record each new employee's name and number from his or her social security card. Irs tax amendment Any employee without a social security card should apply for one. Irs tax amendment See section 4. Irs tax amendment Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Irs tax amendment  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Irs tax amendment Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Irs tax amendment Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Irs tax amendment See section 13 for more information. Irs tax amendment Income tax withholding. Irs tax amendment  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Irs tax amendment If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Irs tax amendment Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Irs tax amendment Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Irs tax amendment See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Irs tax amendment Publication 15-A includes information about withholding on pensions and annuities. Irs tax amendment Zero wage return. Irs tax amendment  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Irs tax amendment The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Irs tax amendment irs. Irs tax amendment gov/efile. Irs tax amendment Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Irs tax amendment Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Irs tax amendment Each item in this list has a page reference to a more detailed discussion in this publication. Irs tax amendment   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Irs tax amendment For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Irs tax amendment For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Irs tax amendment Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Irs tax amendment See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Irs tax amendment If you file 250 or more Forms 1099, you must file them electronically. Irs tax amendment If you file 250 or more Forms W-2, you must file them electronically. Irs tax amendment SSA will not accept Forms W-2 and W-3 filed on magnetic media. Irs tax amendment Information reporting customer service site. Irs tax amendment  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Irs tax amendment If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Irs tax amendment The center can also be reached by email at mccirp@irs. Irs tax amendment gov. Irs tax amendment Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Irs tax amendment Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Irs tax amendment Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Irs tax amendment Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Irs tax amendment Military retirement. Irs tax amendment Gambling winnings. Irs tax amendment Indian gaming profits. Irs tax amendment Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Irs tax amendment Payments subject to backup withholding. Irs tax amendment For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Irs tax amendment All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Irs tax amendment Distributions from nonqualified pension plans and deferred compensation plans. Irs tax amendment  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Irs tax amendment However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs tax amendment ; income tax withheld must be reported on Form 945. Irs tax amendment Backup withholding. Irs tax amendment  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Irs tax amendment This withholding is referred to as “backup withholding. Irs tax amendment ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Irs tax amendment In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Irs tax amendment Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Irs tax amendment You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Irs tax amendment You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Irs tax amendment The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Irs tax amendment For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Irs tax amendment Recordkeeping Keep all records of employment taxes for at least 4 years. Irs tax amendment These should be available for IRS review. Irs tax amendment Your records should include the following information. Irs tax amendment Your EIN. Irs tax amendment Amounts and dates of all wage, annuity, and pension payments. Irs tax amendment Amounts of tips reported to you by your employees. Irs tax amendment Records of allocated tips. Irs tax amendment The fair market value of in-kind wages paid. Irs tax amendment Names, addresses, social security numbers, and occupations of employees and recipients. Irs tax amendment Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Irs tax amendment Dates of employment for each employee. Irs tax amendment Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Irs tax amendment Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Irs tax amendment Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Irs tax amendment Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Irs tax amendment Copies of returns filed and confirmation numbers. Irs tax amendment Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Irs tax amendment Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Irs tax amendment Do not mail Form 8822-B with your employment tax return. Irs tax amendment Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Irs tax amendment The list includes only the following: DHL Express (DHL): DHL Same Day Service. Irs tax amendment Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs tax amendment United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs tax amendment M. Irs tax amendment , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs tax amendment For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs tax amendment gov and enter “private delivery service” in the search box. Irs tax amendment Your private delivery service can tell you how to get written proof of the mailing date. Irs tax amendment   Private delivery services cannot deliver items to P. Irs tax amendment O. Irs tax amendment boxes. Irs tax amendment You must use the U. Irs tax amendment S. Irs tax amendment Postal Service to mail any item to an IRS P. Irs tax amendment O. Irs tax amendment box address. Irs tax amendment Telephone Help Tax questions. Irs tax amendment   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Irs tax amendment Help for people with disabilities. Irs tax amendment  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Irs tax amendment You may also use this number for assistance with unresolved tax problems. Irs tax amendment Recorded tax information (TeleTax). Irs tax amendment  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Irs tax amendment You can listen to up to three topics on each call you make. Irs tax amendment Touch-Tone service is available 24 hours a day, 7 days a week. Irs tax amendment TeleTax topics are also available on the IRS website at www. Irs tax amendment irs. Irs tax amendment gov/taxtopics. Irs tax amendment Most tax topics listed below are also available in Spanish. Irs tax amendment For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Irs tax amendment irs. Irs tax amendment gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Irs tax amendment A list of employment tax topics is provided next. Irs tax amendment Select, by number, the topic you want to hear and call 1-800-829-4477. Irs tax amendment For the directory of all topics, select Topic 123. Irs tax amendment Teletax Topics Topic No. Irs tax amendment Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Irs tax amendment Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Irs tax amendment  Visit the IRS website at www. Irs tax amendment irs. Irs tax amendment gov/businesses and click on the Employment Taxes link under Businesses Topics. Irs tax amendment Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Irs tax amendment irs. Irs tax amendment gov/businesses. Irs tax amendment To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Irs tax amendment You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Irs tax amendment Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Irs tax amendment Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Irs tax amendment socialsecurity. Irs tax amendment gov/employer to register for Business Services Online. Irs tax amendment You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Irs tax amendment In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Irs tax amendment Form W-3 will be created for you based on your Forms W-2. Irs tax amendment Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Irs tax amendment There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Irs tax amendment See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Irs tax amendment Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs tax amendment The penalty is $25 or 2% of the payment, whichever is more. Irs tax amendment However, the penalty on dishonored payments of $24. Irs tax amendment 99 or less is an amount equal to the payment. Irs tax amendment For example, a dishonored payment of $18 is charged a penalty of $18. Irs tax amendment Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs tax amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs tax amendment 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. Irs tax amendment Calendar The following is a list of important dates. Irs tax amendment Also see Publication 509, Tax Calendars. Irs tax amendment   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Irs tax amendment A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Irs tax amendment However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs tax amendment See Deposits on Business Days Only in section 11. Irs tax amendment For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Irs tax amendment S. Irs tax amendment Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Irs tax amendment See Private Delivery Services under Reminders for more information. Irs tax amendment Introduction This publication explains your tax responsibilities as an employer. Irs tax amendment It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Irs tax amendment It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Irs tax amendment This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Irs tax amendment References to “income tax” in this guide apply only to “federal” income tax. Irs tax amendment Contact your state or local tax department to determine if their rules are different. Irs tax amendment Additional employment tax information is available in Publication 15-A. Irs tax amendment Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Irs tax amendment Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Irs tax amendment Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Irs tax amendment Income tax. Irs tax amendment Social security tax. Irs tax amendment Medicare tax. Irs tax amendment FUTA tax. Irs tax amendment There are exceptions to these requirements. Irs tax amendment See section 15 for guidance. Irs tax amendment Railroad retirement taxes are explained in the Instructions for Form CT-1. Irs tax amendment Comments and suggestions. Irs tax amendment   We welcome your comments about this publication and your suggestions for future editions. Irs tax amendment   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Irs tax amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs tax amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs tax amendment   You can also send us comments from www. Irs tax amendment irs. Irs tax amendment gov/formspubs. Irs tax amendment Click on More Information and then click on Comment on Tax Forms and Publications. Irs tax amendment   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Irs tax amendment Federal Government employers. Irs tax amendment   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Irs tax amendment State and local government employers. Irs tax amendment   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Irs tax amendment Most elected and appointed public officials of state or local governments are employees under common law rules. Irs tax amendment See chapter 3 of Publication 963, Federal-State Reference Guide. Irs tax amendment In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Irs tax amendment See section 15 for more information on the exceptions. Irs tax amendment   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Irs tax amendment irs. Irs tax amendment gov/pub/irs-irbs/irb00-06. Irs tax amendment pdf. Irs tax amendment   You can get information on reporting and social security coverage from your local IRS office. Irs tax amendment If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Irs tax amendment To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Irs tax amendment ncsssa. Irs tax amendment org. Irs tax amendment Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs tax amendment   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs tax amendment Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Irs tax amendment See Regulations sections 1. Irs tax amendment 1361-4(a)(7) and 301. Irs tax amendment 7701-2(c)(2)(iv). Irs tax amendment COBRA premium assistance credit. Irs tax amendment   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Irs tax amendment COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Irs tax amendment Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Irs tax amendment Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Irs tax amendment Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Irs tax amendment For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Irs tax amendment   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Irs tax amendment For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Irs tax amendment   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Irs tax amendment The assistance for the coverage can last up to 15 months. Irs tax amendment   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Irs tax amendment For more information see Notice 2009-27, 2009-16 I. Irs tax amendment R. Irs tax amendment B. Irs tax amendment 838, available at www. Irs tax amendment irs. Irs tax amendment gov/irb/2009-16_irb/ar09. Irs tax amendment html. Irs tax amendment   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Irs tax amendment   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Irs tax amendment The reimbursement is made through a credit against the employer's employment tax liabilities. Irs tax amendment For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Irs tax amendment The credit is treated as a deposit made on the first day of the return period (quarter or year). Irs tax amendment In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Irs tax amendment In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Irs tax amendment   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Irs tax amendment Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Irs tax amendment In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Irs tax amendment In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Irs tax amendment Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Irs tax amendment Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Irs tax amendment A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Irs tax amendment   For more information, visit IRS. Irs tax amendment gov and enter “COBRA” in the search box. Irs tax amendment Prev  Up  Next   Home   More Online Publications
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FAQs for Victims of Hurricanes and Other Major Disasters

Guidance for Those Affected by Hurricane Katrina, Wilma, Rita Guidance, the Kansas Storms of 2007, and the Midwestern Disaster of 2008.

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The Irs Tax Amendment

Irs tax amendment 1. Irs tax amendment   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Irs tax amendment Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Irs tax amendment   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs tax amendment See Publication 501 for more information. Irs tax amendment Additional Medicare Tax. Irs tax amendment  Beginning in 2013, a 0. Irs tax amendment 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Irs tax amendment For more information, see the Instructions for Form 1040, line 60, and Form 8959. Irs tax amendment Net Investment Income Tax. Irs tax amendment  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs tax amendment NIIT is a 3. Irs tax amendment 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Irs tax amendment For more information, see the Instructions for Form 1040, line 60, and Form 8960. Irs tax amendment Refundable credit for prior year minimum tax. Irs tax amendment  The refundable portion of the credit for prior year minimum tax is no longer available. Irs tax amendment Who must file. Irs tax amendment  Generally, the amount of income you can receive before you must file a return has been increased. Irs tax amendment See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Irs tax amendment Reminders File online. Irs tax amendment  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Irs tax amendment Create your own personal identification number (PIN) and file a completely paperless tax return. Irs tax amendment For more information, see Does My Return Have To Be on Paper , later. Irs tax amendment Change of address. Irs tax amendment  If you change your address, you should notify the IRS. Irs tax amendment You can use Form 8822 to notify the IRS of the change. Irs tax amendment See Change of Address , later, under What Happens After I File. Irs tax amendment Enter your social security number. Irs tax amendment  You must enter your social security number (SSN) in the spaces provided on your tax return. Irs tax amendment If you file a joint return, enter the SSNs in the same order as the names. Irs tax amendment Direct deposit of refund. Irs tax amendment  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Irs tax amendment See Direct Deposit under Refunds, later. Irs tax amendment If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Irs tax amendment Pay online or by phone. Irs tax amendment  If you owe additional tax, you may be able to pay online or by phone. Irs tax amendment See How To Pay , later. Irs tax amendment Installment agreement. Irs tax amendment  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Irs tax amendment See Installment Agreement , later, under Amount You Owe. Irs tax amendment You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Irs tax amendment Automatic 6-month extension. Irs tax amendment  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Irs tax amendment S. Irs tax amendment Individual Income Tax Return. Irs tax amendment See Automatic Extension , later. Irs tax amendment Service in combat zone. Irs tax amendment  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Irs tax amendment See Individuals Serving in Combat Zone , later, under When Do I Have To File. Irs tax amendment Adoption taxpayer identification number. Irs tax amendment  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Irs tax amendment For more information, see Social Security Number (SSN) , later. Irs tax amendment Taxpayer identification number for aliens. Irs tax amendment  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Irs tax amendment For more information, see Social Security Number (SSN) , later. Irs tax amendment Frivolous tax submissions. Irs tax amendment  The IRS has published a list of positions that are identified as frivolous. Irs tax amendment The penalty for filing a frivolous tax return is $5,000. Irs tax amendment Also, the $5,000 penalty will apply to other specified frivolous submissions. Irs tax amendment For more information, see Civil Penalties , later. Irs tax amendment Introduction This chapter discusses the following topics. Irs tax amendment Whether you have to file a return. Irs tax amendment Which form to use. Irs tax amendment How to file electronically. Irs tax amendment When, how, and where to file your return. Irs tax amendment What happens if you pay too little or too much tax. Irs tax amendment What records you should keep and how long you should keep them. Irs tax amendment How you can change a return you have already filed. Irs tax amendment Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Irs tax amendment Individuals in general. Irs tax amendment (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Irs tax amendment S. Irs tax amendment citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Irs tax amendment S. Irs tax amendment possessions. Irs tax amendment ) Dependents. Irs tax amendment Certain children under age 19 or full-time students. Irs tax amendment Self-employed persons. Irs tax amendment Aliens. Irs tax amendment The filing requirements for each category are explained in this chapter. Irs tax amendment The filing requirements apply even if you do not owe tax. Irs tax amendment Even if you do not have to file a return, it may be to your advantage to do so. Irs tax amendment See Who Should File, later. Irs tax amendment File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Irs tax amendment Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Irs tax amendment Individuals—In General If you are a U. Irs tax amendment S. Irs tax amendment citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Irs tax amendment To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Irs tax amendment Even if no table shows that you must file, you may need to file to get money back. Irs tax amendment (See Who Should File , later. Irs tax amendment ) Gross income. Irs tax amendment   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs tax amendment It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Irs tax amendment Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs tax amendment If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Irs tax amendment   Common types of income are discussed in Part Two of this publication. Irs tax amendment Community income. Irs tax amendment   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Irs tax amendment This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Irs tax amendment See Publication 555, Community Property, for more information. Irs tax amendment Nevada, Washington, and California domestic partners. Irs tax amendment   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Irs tax amendment See Publication 555. Irs tax amendment Self-employed individuals. Irs tax amendment   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Irs tax amendment See Self-Employed Persons , later, for more information about your filing requirements. Irs tax amendment    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Irs tax amendment Filing status. Irs tax amendment   Your filing status depends on whether you are single or married and on your family situation. Irs tax amendment Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Irs tax amendment See chapter 2 for an explanation of each filing status. Irs tax amendment Age. Irs tax amendment   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Irs tax amendment See Table 1-1. Irs tax amendment You are considered 65 on the day before your 65th birthday. Irs tax amendment For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Irs tax amendment Table 1-1. Irs tax amendment 2013 Filing Requirements for Most Taxpayers IF your filing status is. Irs tax amendment . Irs tax amendment . Irs tax amendment AND at the end of 2013 you  were. Irs tax amendment . Irs tax amendment . Irs tax amendment * THEN file a return if  your gross income  was at least. Irs tax amendment . Irs tax amendment . Irs tax amendment ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs tax amendment ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Irs tax amendment Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs tax amendment If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Irs tax amendment Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Irs tax amendment Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Irs tax amendment But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Irs tax amendment *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Irs tax amendment Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Irs tax amendment You are the surviving spouse, executor, administrator, or legal representative. Irs tax amendment The decedent met the filing requirements at the date of death. Irs tax amendment For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Irs tax amendment U. Irs tax amendment S. Irs tax amendment Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Irs tax amendment For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Irs tax amendment S. Irs tax amendment Citizens and Resident Aliens Abroad. Irs tax amendment It is available online and at most U. Irs tax amendment S. Irs tax amendment embassies and consulates. Irs tax amendment See How To Get Tax Help in the back of this publication. Irs tax amendment Residents of Puerto Rico If you are a U. Irs tax amendment S. Irs tax amendment citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Irs tax amendment S. Irs tax amendment income tax return for any year in which you meet the income requirements. Irs tax amendment This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Irs tax amendment If you are a bona fide resident of Puerto Rico for the entire year, your U. Irs tax amendment S. Irs tax amendment gross income does not include income from sources within Puerto Rico. Irs tax amendment It does, however, include any income you received for your services as an employee of the United States or a U. Irs tax amendment S. Irs tax amendment agency. Irs tax amendment If you receive income from Puerto Rican sources that is not subject to U. Irs tax amendment S. Irs tax amendment tax, you must reduce your standard deduction. Irs tax amendment As a result, the amount of income you must have before you are required to file a U. Irs tax amendment S. Irs tax amendment income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Irs tax amendment For more information, see Publication 570, Tax Guide for Individuals With Income From U. Irs tax amendment S. Irs tax amendment Possessions. Irs tax amendment Individuals With Income From U. Irs tax amendment S. Irs tax amendment Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Irs tax amendment S. Irs tax amendment Virgin Islands, special rules may apply when determining whether you must file a U. Irs tax amendment S. Irs tax amendment federal income tax return. Irs tax amendment In addition, you may have to file a return with the individual island government. Irs tax amendment See Publication 570 for more information. Irs tax amendment Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Irs tax amendment You also must file if your situation is described in Table 1-3. Irs tax amendment Responsibility of parent. Irs tax amendment   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Irs tax amendment If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Irs tax amendment If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Irs tax amendment ” Child's earnings. Irs tax amendment   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Irs tax amendment This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Irs tax amendment But if the child does not pay the tax due on this income, the parent is liable for the tax. Irs tax amendment Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Irs tax amendment If this election is made, the child does not have to file a return. Irs tax amendment See Parent's Election To Report Child's Interest and Dividends in chapter 31. Irs tax amendment Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Irs tax amendment Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Irs tax amendment You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Irs tax amendment Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Irs tax amendment 28 or more. Irs tax amendment (See Table 1-3. Irs tax amendment ) Use Schedule SE (Form 1040) to figure your self-employment tax. Irs tax amendment Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Irs tax amendment For more information about this tax, see Publication 334, Tax Guide for Small Business. Irs tax amendment Employees of foreign governments or international organizations. Irs tax amendment   If you are a U. Irs tax amendment S. Irs tax amendment citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Irs tax amendment Ministers. Irs tax amendment   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Irs tax amendment This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Irs tax amendment For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs tax amendment Table 1-2. Irs tax amendment 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Irs tax amendment If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Irs tax amendment (See Table 1-3 for other situations when you must file. Irs tax amendment ) In this table, earned income includes salaries, wages, tips, and professional fees. Irs tax amendment It also includes taxable scholarship and fellowship grants. Irs tax amendment (See Scholarships and fellowships in chapter 12. Irs tax amendment ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Irs tax amendment It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Irs tax amendment Gross income is the total of your earned and unearned income. Irs tax amendment   Single dependents—Were you either age 65 or older or blind? □ No. Irs tax amendment You must file a return if any of the following apply. Irs tax amendment     • Your unearned income was more than $1,000. Irs tax amendment     • Your earned income was more than $6,100. Irs tax amendment     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs tax amendment □ Yes. Irs tax amendment You must file a return if any of the following apply. Irs tax amendment     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Irs tax amendment     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Irs tax amendment     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Irs tax amendment Married dependents—Were you either age 65 or older or blind? □ No. Irs tax amendment You must file a return if any of the following apply. Irs tax amendment     • Your unearned income was more than $1,000. Irs tax amendment     • Your earned income was more than $6,100. Irs tax amendment     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs tax amendment     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs tax amendment □ Yes. Irs tax amendment You must file a return if any of the following apply. Irs tax amendment     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Irs tax amendment     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Irs tax amendment     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs tax amendment     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Irs tax amendment Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Irs tax amendment The rules used to determine your alien status are discussed in Publication 519, U. Irs tax amendment S. Irs tax amendment Tax Guide for Aliens. Irs tax amendment Resident alien. Irs tax amendment   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Irs tax amendment S. Irs tax amendment citizens. Irs tax amendment Use the forms discussed in this publication. Irs tax amendment Nonresident alien. Irs tax amendment   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Irs tax amendment S. Irs tax amendment citizens and resident aliens. Irs tax amendment See Publication 519 to find out if U. Irs tax amendment S. Irs tax amendment income tax laws apply to you and which forms you should file. Irs tax amendment Dual-status taxpayer. Irs tax amendment   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Irs tax amendment Different rules apply for each part of the year. Irs tax amendment For information on dual-status taxpayers, see Publication 519. Irs tax amendment Table 1-3. Irs tax amendment Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Irs tax amendment 1. Irs tax amendment   You owe any special taxes, including any of the following. Irs tax amendment   a. Irs tax amendment Alternative minimum tax. Irs tax amendment   b. Irs tax amendment Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Irs tax amendment But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Irs tax amendment   c. Irs tax amendment Household employment taxes. Irs tax amendment But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Irs tax amendment   d. Irs tax amendment Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Irs tax amendment   e. Irs tax amendment Recapture of first-time homebuyer credit. Irs tax amendment   f. Irs tax amendment Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Irs tax amendment   g. Irs tax amendment Recapture taxes. Irs tax amendment 2. Irs tax amendment   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Irs tax amendment 3. Irs tax amendment   You had net earnings from self-employment of at least $400. Irs tax amendment 4. Irs tax amendment   You had wages of $108. Irs tax amendment 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Irs tax amendment Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Irs tax amendment You had federal income tax withheld or made estimated tax payments. Irs tax amendment You qualify for the earned income credit. Irs tax amendment See chapter 36 for more information. Irs tax amendment You qualify for the additional child tax credit. Irs tax amendment See chapter 34 for more information. Irs tax amendment You qualify for the health coverage tax credit. Irs tax amendment See chapter 37 for more information. Irs tax amendment You qualify for the American opportunity credit. Irs tax amendment See chapter 35 for more information. Irs tax amendment You qualify for the credit for federal tax on fuels. Irs tax amendment See chapter 37 for more information. Irs tax amendment Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Irs tax amendment (But also see Does My Return Have To Be on Paper , later. Irs tax amendment ) See the discussion under Form 1040 for when you must use that form. Irs tax amendment Form 1040EZ Form 1040EZ is the simplest form to use. Irs tax amendment You can use Form 1040EZ if all of the following apply. Irs tax amendment    Your filing status is single or married filing jointly. Irs tax amendment If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Irs tax amendment You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Irs tax amendment If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs tax amendment You do not claim any dependents. Irs tax amendment Your taxable income is less than $100,000. Irs tax amendment Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Irs tax amendment You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Irs tax amendment You do not claim any credits other than the earned income credit. Irs tax amendment You do not owe any household employment taxes on wages you paid to a household employee. Irs tax amendment If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Irs tax amendment You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Irs tax amendment   You must meet all of these requirements to use Form 1040EZ. Irs tax amendment If you do not, you must use Form 1040A or Form 1040. Irs tax amendment Figuring tax. Irs tax amendment   On Form 1040EZ, you can use only the tax table to figure your income tax. Irs tax amendment You cannot use Form 1040EZ to report any other tax. Irs tax amendment Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Irs tax amendment You can use Form 1040A if all of the following apply. Irs tax amendment    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Irs tax amendment If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Irs tax amendment You must use Form 1040. Irs tax amendment Your taxable income is less than $100,000. Irs tax amendment Your adjustments to income are for only the following items. Irs tax amendment Educator expenses. Irs tax amendment IRA deduction. Irs tax amendment Student loan interest deduction. Irs tax amendment Tuition and fees. Irs tax amendment You do not itemize your deductions. Irs tax amendment You claim only the following tax credits. Irs tax amendment The credit for child and dependent care expenses. Irs tax amendment (See chapter 32. Irs tax amendment ) The credit for the elderly or the disabled. Irs tax amendment (See chapter 33. Irs tax amendment ) The education credits. Irs tax amendment (See chapter 35. Irs tax amendment ) The retirement savings contribution credit. Irs tax amendment (See chapter 37. Irs tax amendment ) The child tax credit. Irs tax amendment (See chapter 34. Irs tax amendment ) The earned income credit. Irs tax amendment (See chapter 36. Irs tax amendment ) The additional child tax credit. Irs tax amendment (See chapter 34. Irs tax amendment ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Irs tax amendment (See Publication 525, Taxable and Nontaxable Income. Irs tax amendment )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Irs tax amendment   You must meet all these requirements to use Form 1040A. Irs tax amendment If you do not, you must use Form 1040. Irs tax amendment Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Irs tax amendment You can use Form 1040 to report all types of income, deductions, and credits. Irs tax amendment You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Irs tax amendment You must use Form 1040 if any of the following apply. Irs tax amendment    Your taxable income is $100,000 or more. Irs tax amendment You itemize your deductions on Schedule A. Irs tax amendment You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Irs tax amendment You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Irs tax amendment Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Irs tax amendment You received $20 or more in tips in any 1 month and did not report all of them to your employer. Irs tax amendment (See chapter 6. Irs tax amendment ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Irs tax amendment You claim any credits other than the credits listed earlier under Form 1040A. Irs tax amendment You owe the excise tax on insider stock compensation from an expatriated corporation. Irs tax amendment Your Form W-2 shows an amount in box 12 with a code Z. Irs tax amendment You had a qualified health savings account funding distribution from your IRA. Irs tax amendment You are an employee and your employer did not withhold social security and Medicare tax. Irs tax amendment You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Irs tax amendment You are a debtor in a bankruptcy case filed after October 16, 2005. Irs tax amendment You must repay the first-time homebuyer credit. Irs tax amendment You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Irs tax amendment Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Irs tax amendment If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Irs tax amendment See your tax return instructions for details. Irs tax amendment If you do not qualify for Free File, then you should check out IRS. Irs tax amendment gov for low-cost e-file options or Free File Fillable Forms. Irs tax amendment IRS e-file Table 1-4 lists the benefits of IRS e-file. Irs tax amendment IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Irs tax amendment As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Irs tax amendment However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Irs tax amendment Using e-file does not affect your chances of an IRS examination of your return. Irs tax amendment Free File Fillable Forms. Irs tax amendment   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Irs tax amendment These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Irs tax amendment gov, and Apply only to a federal tax return. Irs tax amendment Electronic return signatures. Irs tax amendment   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Irs tax amendment If you are filing online, you must use a Self-Select PIN. Irs tax amendment If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Irs tax amendment Self-Select PIN. Irs tax amendment   The Self-Select PIN method allows you to create your own PIN. Irs tax amendment If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Irs tax amendment   A PIN is any combination of five digits you choose except five zeros. Irs tax amendment If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Irs tax amendment   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Irs tax amendment Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Irs tax amendment AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Irs tax amendment If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Irs tax amendment Visit us at IRS. Irs tax amendment gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Irs tax amendment (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Irs tax amendment The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Irs tax amendment ) You will also be prompted to enter your date of birth. Irs tax amendment Table 1-4. Irs tax amendment Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Irs tax amendment • Free File is available in English and Spanish. Irs tax amendment • Free File is available online 24 hours a day, 7 days a week. Irs tax amendment • Get your refund faster by e-filing using Direct Deposit. Irs tax amendment • Sign electronically with a secure self-selected PIN and file a completely paperless return. Irs tax amendment • Receive an acknowledgement that your return was received and accepted. Irs tax amendment • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Irs tax amendment You can also file a return early and pay the amount you owe by the due date of your return. Irs tax amendment • Save time by preparing and e-filing federal and state returns together. Irs tax amendment • IRS computers quickly and automatically check for errors or other missing information. Irs tax amendment • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Irs tax amendment You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Irs tax amendment If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Irs tax amendment This can be found at IRS. Irs tax amendment gov. Irs tax amendment Click on Request an Electronic Filing PIN. Irs tax amendment Or you can call 1-866-704-7388. Irs tax amendment Practitioner PIN. Irs tax amendment   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Irs tax amendment The practitioner can provide you with details. Irs tax amendment Form 8453. Irs tax amendment   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Irs tax amendment For details, see Form 8453. Irs tax amendment For more details, visit www. Irs tax amendment irs. Irs tax amendment gov/efile and click on “ Individuals. Irs tax amendment ” Identity Protection PIN. Irs tax amendment   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Irs tax amendment If the IRS has not given you this type of number, leave these spaces blank. Irs tax amendment For more information, see the Instructions for Form 1040A or Form 1040. Irs tax amendment Power of attorney. Irs tax amendment   If an agent is signing your return for you, a power of attorney (POA) must be filed. Irs tax amendment Attach the POA to Form 8453 and file it using that form's instructions. Irs tax amendment See Signatures , later, for more information on POAs. Irs tax amendment State returns. Irs tax amendment   In most states, you can file an electronic state return simultaneously with your federal return. Irs tax amendment For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Irs tax amendment irs. Irs tax amendment gov/efile. Irs tax amendment Refunds. Irs tax amendment   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Irs tax amendment With e-file, your refund will be issued faster than if you filed on paper. Irs tax amendment   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Irs tax amendment See Offset against debts under Refunds, later. Irs tax amendment Refund inquiries. Irs tax amendment   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Irs tax amendment See Refund Information , later. Irs tax amendment Amount you owe. Irs tax amendment   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Irs tax amendment See How To Pay , later, for information on how to pay the amount you owe. Irs tax amendment Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Irs tax amendment A computer with Internet access and tax preparation software are all you need. Irs tax amendment Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Irs tax amendment IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Irs tax amendment For information, visit www. Irs tax amendment irs. Irs tax amendment gov/efile. Irs tax amendment Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Irs tax amendment Others offer it for a fee. Irs tax amendment Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Irs tax amendment Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs tax amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Irs tax amendment Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Irs tax amendment To find a site near you, call 1-800-906-9887. Irs tax amendment Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs tax amendment aarp. Irs tax amendment org/taxaide or call 1-888-227-7669. Irs tax amendment For more information on these programs, go to IRS. Irs tax amendment gov and enter keyword “VITA” in the search box. Irs tax amendment Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Irs tax amendment You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Irs tax amendment Note. Irs tax amendment Tax professionals may charge a fee for IRS e-file. Irs tax amendment Fees can vary depending on the professional and the specific services rendered. Irs tax amendment When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Irs tax amendment For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Irs tax amendment Table 1-5. Irs tax amendment When To File Your 2013 Return For U. Irs tax amendment S. Irs tax amendment citizens and residents who file returns on a calendar year. Irs tax amendment   For Most Taxpayers For Certain Taxpayers Outside the U. Irs tax amendment S. Irs tax amendment No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Irs tax amendment When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Irs tax amendment —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Irs tax amendment Filing paper returns on time. Irs tax amendment   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Irs tax amendment If you send your return by registered mail, the date of the registration is the postmark date. Irs tax amendment The registration is evidence that the return was delivered. Irs tax amendment If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Irs tax amendment The postmarked certified mail receipt is evidence that the return was delivered. Irs tax amendment Private delivery services. Irs tax amendment   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Irs tax amendment The private delivery service can tell you how to get written proof of this date. Irs tax amendment   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs tax amendment gov and enter “private delivery service” in the search box. Irs tax amendment   The following are designated private delivery services. Irs tax amendment DHL Express (DHL): Same Day Service. Irs tax amendment Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs tax amendment United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs tax amendment M. Irs tax amendment , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs tax amendment Filing electronic returns on time. Irs tax amendment   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Irs tax amendment An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Irs tax amendment   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Irs tax amendment The date and time in your time zone controls whether your electronically filed return is timely. Irs tax amendment Filing late. Irs tax amendment   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Irs tax amendment For more information, see Penalties , later. Irs tax amendment Also see Interest under Amount You Owe. Irs tax amendment   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Irs tax amendment Nonresident alien. Irs tax amendment    If you are a nonresident alien and earn wages subject to U. Irs tax amendment S. Irs tax amendment income tax withholding, your 2013 U. Irs tax amendment S. Irs tax amendment income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Irs tax amendment   If you do not earn wages subject to U. Irs tax amendment S. Irs tax amendment income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Irs tax amendment See Publication 519 for more filing information. Irs tax amendment Filing for a decedent. Irs tax amendment   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Irs tax amendment See Publication 559. Irs tax amendment Extensions of Time To File You may be able to get an extension of time to file your return. Irs tax amendment There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Irs tax amendment Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Irs tax amendment Example. Irs tax amendment If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Irs tax amendment If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Irs tax amendment You may also be charged penalties, discussed later. Irs tax amendment How to get the automatic extension. Irs tax amendment   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Irs tax amendment E-file options. Irs tax amendment   There are two ways you can use e-file to get an extension of time to file. Irs tax amendment Complete Form 4868, Application for Automatic Extension of Time To File U. Irs tax amendment S. Irs tax amendment Individual Income Tax Return, to use as a worksheet. Irs tax amendment If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Irs tax amendment If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Irs tax amendment E-file using your personal computer or a tax professional. Irs tax amendment    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Irs tax amendment You will need to provide certain information from your tax return for 2012. Irs tax amendment If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Irs tax amendment E-file and pay by credit or debit card or by direct transfer from your bank account. Irs tax amendment   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Irs tax amendment You can do this by phone or over the Internet. Irs tax amendment You do not file Form 4868. Irs tax amendment See Pay online , under How To Pay, later in this chapter. Irs tax amendment Filing a paper Form 4868. Irs tax amendment   You can get an extension of time to file by filing a paper Form 4868. Irs tax amendment Mail it to the address shown in the form instructions. Irs tax amendment   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Irs tax amendment ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Irs tax amendment When to file. Irs tax amendment   You must request the automatic extension by the due date for your return. Irs tax amendment You can file your return any time before the 6-month extension period ends. Irs tax amendment When you file your return. Irs tax amendment   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs tax amendment If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Irs tax amendment Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Irs tax amendment Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Irs tax amendment S. Irs tax amendment citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Irs tax amendment However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Irs tax amendment If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Irs tax amendment See Individuals Serving in Combat Zone , later, for special rules that apply to you. Irs tax amendment Married taxpayers. Irs tax amendment   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs tax amendment If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs tax amendment How to get the extension. Irs tax amendment   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs tax amendment (See the situations listed under (2), earlier. Irs tax amendment ) Extensions beyond 2 months. Irs tax amendment   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Irs tax amendment File Form 4868 and check the box on line 8. Irs tax amendment No further extension. Irs tax amendment   An extension of more than 6 months will generally not be granted. Irs tax amendment However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Irs tax amendment For more information, see When To File and Pay in Publication 54. Irs tax amendment Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Irs tax amendment This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Irs tax amendment Combat zone. Irs tax amendment   For purposes of the automatic extension, the term “combat zone” includes the following areas. Irs tax amendment The Arabian peninsula area, effective January 17, 1991. Irs tax amendment The Kosovo area, effective March 24, 1999. Irs tax amendment Afghanistan area, effective September 19, 2001. Irs tax amendment   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Irs tax amendment The publication also has information about other tax benefits available to military personnel serving in a combat zone. Irs tax amendment Extension period. Irs tax amendment   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Irs tax amendment   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Irs tax amendment For example, you have 3½ months (January 1 – April 15) to file your tax return. Irs tax amendment Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Irs tax amendment See Extension of Deadlines in Publication 3 for more information. Irs tax amendment   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Irs tax amendment How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Irs tax amendment It also explains how to complete certain sections of the form. Irs tax amendment You may find Table 1-6 helpful when you prepare your paper return. Irs tax amendment Table 1-6. Irs tax amendment Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Irs tax amendment 2 — Get the forms, schedules, and publications you need. Irs tax amendment 3 — Fill in your return. Irs tax amendment 4 — Check your return to make sure it is correct. Irs tax amendment 5 — Sign and date your return. Irs tax amendment 6 — Attach all required forms and schedules. Irs tax amendment Electronic returns. Irs tax amendment   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Irs tax amendment Substitute tax forms. Irs tax amendment   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Irs tax amendment Form W-2. Irs tax amendment   If you were an employee, you should receive Form W-2 from your employer. Irs tax amendment You will need the information from this form to prepare your return. Irs tax amendment See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Irs tax amendment   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Irs tax amendment If it is mailed, you should allow adequate time to receive it before contacting your employer. Irs tax amendment If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Irs tax amendment When you request IRS help, be prepared to provide the following information. Irs tax amendment Your name, address (including ZIP code), and phone number. Irs tax amendment Your SSN. Irs tax amendment Your dates of employment. Irs tax amendment Your employer's name, address (including ZIP code), and phone number. Irs tax amendment Form 1099. Irs tax amendment   If you received certain types of income, you may receive a Form 1099. Irs tax amendment For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Irs tax amendment If it is mailed, you should allow adequate time to receive it before contacting the payer. Irs tax amendment If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Irs tax amendment When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Irs tax amendment A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Irs tax amendment You must account for your income and expenses in a way that clearly shows your taxable income. Irs tax amendment The way you do this is called an accounting method. Irs tax amendment This section explains which accounting periods and methods you can use. Irs tax amendment Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Irs tax amendment If you do not use a calendar year, your accounting period is a fiscal year. Irs tax amendment A regular fiscal year is a 12-month period that ends on the last day of any month except December. Irs tax amendment A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Irs tax amendment You choose your accounting period (tax year) when you file your first income tax return. Irs tax amendment It cannot be longer than 12 months. Irs tax amendment More information. Irs tax amendment   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Irs tax amendment Accounting Methods Your accounting method is the way you account for your income and expenses. Irs tax amendment Most taxpayers use either the cash method or an accrual method. Irs tax amendment You choose a method when you file your first income tax return. Irs tax amendment If you want to change your accounting method after that, you generally must get IRS approval. Irs tax amendment Cash method. Irs tax amendment   If you use this method, report all items of income in the year in which you actually or constructively receive them. Irs tax amendment Generally, you deduct all expenses in the year you actually pay them. Irs tax amendment This is the method most individual taxpayers use. Irs tax amendment Constructive receipt. Irs tax amendment   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Irs tax amendment You do not need to have physical possession of it. Irs tax amendment For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Irs tax amendment Garnisheed wages. Irs tax amendment   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Irs tax amendment You must include these wages in income for the year you would have received them. Irs tax amendment Debts paid for you. Irs tax amendment   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Irs tax amendment See Canceled Debts in chapter 12 for more information. Irs tax amendment Payment to third party. Irs tax amendment   If a third party is paid income from property you own, you have constructively received the income. Irs tax amendment It is the same as if you had actually received the income and paid it to the third party. Irs tax amendment Payment to an agent. Irs tax amendment   Income an agent receives for you is income you constructively received in the year the agent receives it. Irs tax amendment If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Irs tax amendment Check received or available. Irs tax amendment   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Irs tax amendment A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Irs tax amendment It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Irs tax amendment It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Irs tax amendment No constructive receipt. Irs tax amendment   There may be facts to show that you did not constructively receive income. Irs tax amendment Example. Irs tax amendment Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Irs tax amendment Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Irs tax amendment Accrual method. Irs tax amendment   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Irs tax amendment You generally deduct your expenses when you incur them, rather than when you pay them. Irs tax amendment Income paid in advance. Irs tax amendment   An advance payment of income is generally included in gross income in the year you receive it. Irs tax amendment Your method of accounting does not matter as long as the income is available to you. Irs tax amendment An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Irs tax amendment   A limited deferral until the next tax year may be allowed for certain advance payments. Irs tax amendment See Publication 538 for specific information. Irs tax amendment Additional information. Irs tax amendment   For more information on accounting methods, including how to change your accounting method, see Publication 538. Irs tax amendment Social Security Number (SSN) You must enter your SSN on your return. Irs tax amendment If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Irs tax amendment If you are filing a joint return, include the SSNs in the same order as the names. Irs tax amendment Use this same order in submitting other forms and documents to the IRS. Irs tax amendment Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Irs tax amendment If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Irs tax amendment If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Irs tax amendment If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Irs tax amendment Name change. Irs tax amendment   If you changed your name because of marriage, divorce, etc. Irs tax amendment , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Irs tax amendment This prevents delays in processing your return and issuing refunds. Irs tax amendment It also safeguards your future social security benefits. Irs tax amendment Dependent's SSN. Irs tax amendment   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Irs tax amendment This requirement applies to all dependents (not just your children) claimed on your tax return. Irs tax amendment Exception. Irs tax amendment    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Irs tax amendment The document must show that the child was born alive. Irs tax amendment No SSN. Irs tax amendment   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Irs tax amendment It usually takes about 2 weeks to get an SSN. Irs tax amendment If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Irs tax amendment   If you are a U. Irs tax amendment S. Irs tax amendment citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Irs tax amendment If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Irs tax amendment   Form SS-5 is available at any SSA office, on the Internet at www. Irs tax amendment socialsecurity. Irs tax amendment gov, or by calling 1-800-772-1213. Irs tax amendment If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Irs tax amendment   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Irs tax amendment   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Irs tax amendment Adoption taxpayer identification number (ATIN). Irs tax amendment   If you are in the process of adopting a child who is a U. Irs tax amendment S. Irs tax amendment citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Irs tax amendment    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Irs tax amendment S. Irs tax amendment Adoptions, with the IRS to get an ATIN if all of the following are true. Irs tax amendment You have a child living with you who was placed in your home for legal adoption. Irs tax amendment You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Irs tax amendment You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Irs tax amendment You are eligible to claim the child as a dependent on your tax return. Irs tax amendment After the adoption is final, you must apply for an SSN for the child. Irs tax amendment You cannot continue using the ATIN. Irs tax amendment   See Form W-7A for more information. Irs tax amendment Nonresident alien spouse. Irs tax amendment   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Irs tax amendment If your spouse is not eligible for an SSN, see the following discussion on ITINs. Irs tax amendment Individual taxpayer identification number (ITIN). Irs tax amendment   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Irs tax amendment This also applies to an alien spouse or dependent. Irs tax amendment To apply for an ITIN, file Form W-7 with the IRS. Irs tax amendment It usually takes about 6 to 10 weeks to get an ITIN. Irs tax amendment Enter the ITIN on your tax return wherever an SSN is requested. Irs tax amendment    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Irs tax amendment See the Form W-7 instructions for how and where to file. Irs tax amendment You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Irs tax amendment ITIN for tax use only. Irs tax amendment   An ITIN is for tax use only. Irs tax amendment It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Irs tax amendment S. Irs tax amendment law. Irs tax amendment Penalty for not providing social security number. Irs tax amendment   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Irs tax amendment See the discussion on Penalties , later, for more information. Irs tax amendment SSN on correspondence. Irs tax amendment   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Irs tax amendment Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Irs tax amendment Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Irs tax amendment If you want $3 to go to this fund, check the box. Irs tax amendment If you are filing a joint return, your spouse can also have $3 go to the fund. Irs tax amendment If you check a box, your tax or refund will not change. Irs tax amendment Computations The following information may be useful in making the return easier to complete. Irs tax amendment Rounding off dollars. Irs tax amendment   You can round off cents to whole dollars on your return and schedules. Irs tax amendment If you do round to whole dollars, you must round all amounts. Irs tax amendment To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Irs tax amendment For example, $1. Irs tax amendment 39 becomes $1 and $2. Irs tax amendment 50 becomes $3. Irs tax amendment   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Irs tax amendment Example. Irs tax amendment You receive two Forms W-2: one showing wages of $5,000. Irs tax amendment 55 and one showing wages of $18,500. Irs tax amendment 73. Irs tax amendment On Form 1040, line 7, you would enter $23,501 ($5,000. Irs tax amendment 55 + $18,500. Irs tax amendment 73 = $23,501. Irs tax amendment 28), not $23,502 ($5,001 + $18,501). Irs tax amendment Equal amounts. Irs tax amendment   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Irs tax amendment Example. Irs tax amendment Line 1 is $500. Irs tax amendment Line 3 is $500. Irs tax amendment Line 5 asks you to enter the smaller of line 1 or 3. Irs tax amendment Enter $500 on line 5. Irs tax amendment Negative amounts. Irs tax amendment   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Irs tax amendment To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Irs tax amendment Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Irs tax amendment You may be able to file a paperless return using IRS e-file. Irs tax amendment There's nothing to attach or mail, not even your Forms W-2. Irs tax amendment See Does My Return Have To Be on Paper, earlier. Irs tax amendment Form W-2. Irs tax amendment   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Irs tax amendment You should have a Form W-2 from each employer. Irs tax amendment If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Irs tax amendment Attach it to the front page of your paper return, not to any attachments. Irs tax amendment For more information, see Form W-2 in chapter 4. Irs tax amendment   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs tax amendment , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Irs tax amendment Form 1040EZ. Irs tax amendment   There are no additional schedules to file with Form 1040EZ. Irs tax amendment Form 1040A. Irs tax amendment   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Irs tax amendment Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs tax amendment Do not attach items unless required to do so. Irs tax amendment Form 1040. Irs tax amendment   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Irs tax amendment Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs tax amendment Do not attach items unless required to do so. Irs tax amendment Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Irs tax amendment If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th