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Irs Tax Forms 2011

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Irs Tax Forms 2011

Irs tax forms 2011 1. Irs tax forms 2011   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 forms 2011 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 forms 2011   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 forms 2011 See Publication 501 for more information. Irs tax forms 2011 Additional Medicare Tax. Irs tax forms 2011  Beginning in 2013, a 0. Irs tax forms 2011 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 forms 2011 For more information, see the Instructions for Form 1040, line 60, and Form 8959. Irs tax forms 2011 Net Investment Income Tax. Irs tax forms 2011  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs tax forms 2011 NIIT is a 3. Irs tax forms 2011 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Irs tax forms 2011 For more information, see the Instructions for Form 1040, line 60, and Form 8960. Irs tax forms 2011 Refundable credit for prior year minimum tax. Irs tax forms 2011  The refundable portion of the credit for prior year minimum tax is no longer available. Irs tax forms 2011 Who must file. Irs tax forms 2011  Generally, the amount of income you can receive before you must file a return has been increased. Irs tax forms 2011 See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Irs tax forms 2011 Reminders File online. Irs tax forms 2011  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Irs tax forms 2011 Create your own personal identification number (PIN) and file a completely paperless tax return. Irs tax forms 2011 For more information, see Does My Return Have To Be on Paper , later. Irs tax forms 2011 Change of address. Irs tax forms 2011  If you change your address, you should notify the IRS. Irs tax forms 2011 You can use Form 8822 to notify the IRS of the change. Irs tax forms 2011 See Change of Address , later, under What Happens After I File. Irs tax forms 2011 Enter your social security number. Irs tax forms 2011  You must enter your social security number (SSN) in the spaces provided on your tax return. Irs tax forms 2011 If you file a joint return, enter the SSNs in the same order as the names. Irs tax forms 2011 Direct deposit of refund. Irs tax forms 2011  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 forms 2011 See Direct Deposit under Refunds, later. Irs tax forms 2011 If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Irs tax forms 2011 Pay online or by phone. Irs tax forms 2011  If you owe additional tax, you may be able to pay online or by phone. Irs tax forms 2011 See How To Pay , later. Irs tax forms 2011 Installment agreement. Irs tax forms 2011  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Irs tax forms 2011 See Installment Agreement , later, under Amount You Owe. Irs tax forms 2011 You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Irs tax forms 2011 Automatic 6-month extension. Irs tax forms 2011  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 forms 2011 S. Irs tax forms 2011 Individual Income Tax Return. Irs tax forms 2011 See Automatic Extension , later. Irs tax forms 2011 Service in combat zone. Irs tax forms 2011  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 forms 2011 See Individuals Serving in Combat Zone , later, under When Do I Have To File. Irs tax forms 2011 Adoption taxpayer identification number. Irs tax forms 2011  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 forms 2011 For more information, see Social Security Number (SSN) , later. Irs tax forms 2011 Taxpayer identification number for aliens. Irs tax forms 2011  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 forms 2011 For more information, see Social Security Number (SSN) , later. Irs tax forms 2011 Frivolous tax submissions. Irs tax forms 2011  The IRS has published a list of positions that are identified as frivolous. Irs tax forms 2011 The penalty for filing a frivolous tax return is $5,000. Irs tax forms 2011 Also, the $5,000 penalty will apply to other specified frivolous submissions. Irs tax forms 2011 For more information, see Civil Penalties , later. Irs tax forms 2011 Introduction This chapter discusses the following topics. Irs tax forms 2011 Whether you have to file a return. Irs tax forms 2011 Which form to use. Irs tax forms 2011 How to file electronically. Irs tax forms 2011 When, how, and where to file your return. Irs tax forms 2011 What happens if you pay too little or too much tax. Irs tax forms 2011 What records you should keep and how long you should keep them. Irs tax forms 2011 How you can change a return you have already filed. Irs tax forms 2011 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 forms 2011 Individuals in general. Irs tax forms 2011 (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Irs tax forms 2011 S. Irs tax forms 2011 citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Irs tax forms 2011 S. Irs tax forms 2011 possessions. Irs tax forms 2011 ) Dependents. Irs tax forms 2011 Certain children under age 19 or full-time students. Irs tax forms 2011 Self-employed persons. Irs tax forms 2011 Aliens. Irs tax forms 2011 The filing requirements for each category are explained in this chapter. Irs tax forms 2011 The filing requirements apply even if you do not owe tax. Irs tax forms 2011 Even if you do not have to file a return, it may be to your advantage to do so. Irs tax forms 2011 See Who Should File, later. Irs tax forms 2011 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 forms 2011 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 forms 2011 Individuals—In General If you are a U. Irs tax forms 2011 S. Irs tax forms 2011 citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Irs tax forms 2011 To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Irs tax forms 2011 Even if no table shows that you must file, you may need to file to get money back. Irs tax forms 2011 (See Who Should File , later. Irs tax forms 2011 ) Gross income. Irs tax forms 2011   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs tax forms 2011 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 forms 2011 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 forms 2011 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 forms 2011   Common types of income are discussed in Part Two of this publication. Irs tax forms 2011 Community income. Irs tax forms 2011   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 forms 2011 This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Irs tax forms 2011 See Publication 555, Community Property, for more information. Irs tax forms 2011 Nevada, Washington, and California domestic partners. Irs tax forms 2011   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 forms 2011 See Publication 555. Irs tax forms 2011 Self-employed individuals. Irs tax forms 2011   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 forms 2011 See Self-Employed Persons , later, for more information about your filing requirements. Irs tax forms 2011    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Irs tax forms 2011 Filing status. Irs tax forms 2011   Your filing status depends on whether you are single or married and on your family situation. Irs tax forms 2011 Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Irs tax forms 2011 See chapter 2 for an explanation of each filing status. Irs tax forms 2011 Age. Irs tax forms 2011   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 forms 2011 See Table 1-1. Irs tax forms 2011 You are considered 65 on the day before your 65th birthday. Irs tax forms 2011 For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Irs tax forms 2011 Table 1-1. Irs tax forms 2011 2013 Filing Requirements for Most Taxpayers IF your filing status is. Irs tax forms 2011 . Irs tax forms 2011 . Irs tax forms 2011 AND at the end of 2013 you  were. Irs tax forms 2011 . Irs tax forms 2011 . Irs tax forms 2011 * THEN file a return if  your gross income  was at least. Irs tax forms 2011 . Irs tax forms 2011 . Irs tax forms 2011 ** 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 forms 2011 ** 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 forms 2011 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 forms 2011 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 forms 2011 Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Irs tax forms 2011 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Irs tax forms 2011 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 forms 2011 *** 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 forms 2011 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 forms 2011 You are the surviving spouse, executor, administrator, or legal representative. Irs tax forms 2011 The decedent met the filing requirements at the date of death. Irs tax forms 2011 For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Irs tax forms 2011 U. Irs tax forms 2011 S. Irs tax forms 2011 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 forms 2011 For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Irs tax forms 2011 S. Irs tax forms 2011 Citizens and Resident Aliens Abroad. Irs tax forms 2011 It is available online and at most U. Irs tax forms 2011 S. Irs tax forms 2011 embassies and consulates. Irs tax forms 2011 See How To Get Tax Help in the back of this publication. Irs tax forms 2011 Residents of Puerto Rico If you are a U. Irs tax forms 2011 S. Irs tax forms 2011 citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Irs tax forms 2011 S. Irs tax forms 2011 income tax return for any year in which you meet the income requirements. Irs tax forms 2011 This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Irs tax forms 2011 If you are a bona fide resident of Puerto Rico for the entire year, your U. Irs tax forms 2011 S. Irs tax forms 2011 gross income does not include income from sources within Puerto Rico. Irs tax forms 2011 It does, however, include any income you received for your services as an employee of the United States or a U. Irs tax forms 2011 S. Irs tax forms 2011 agency. Irs tax forms 2011 If you receive income from Puerto Rican sources that is not subject to U. Irs tax forms 2011 S. Irs tax forms 2011 tax, you must reduce your standard deduction. Irs tax forms 2011 As a result, the amount of income you must have before you are required to file a U. Irs tax forms 2011 S. Irs tax forms 2011 income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Irs tax forms 2011 For more information, see Publication 570, Tax Guide for Individuals With Income From U. Irs tax forms 2011 S. Irs tax forms 2011 Possessions. Irs tax forms 2011 Individuals With Income From U. Irs tax forms 2011 S. Irs tax forms 2011 Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Irs tax forms 2011 S. Irs tax forms 2011 Virgin Islands, special rules may apply when determining whether you must file a U. Irs tax forms 2011 S. Irs tax forms 2011 federal income tax return. Irs tax forms 2011 In addition, you may have to file a return with the individual island government. Irs tax forms 2011 See Publication 570 for more information. Irs tax forms 2011 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 forms 2011 You also must file if your situation is described in Table 1-3. Irs tax forms 2011 Responsibility of parent. Irs tax forms 2011   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Irs tax forms 2011 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 forms 2011 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 forms 2011 ” Child's earnings. Irs tax forms 2011   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 forms 2011 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 forms 2011 But if the child does not pay the tax due on this income, the parent is liable for the tax. Irs tax forms 2011 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 forms 2011 If this election is made, the child does not have to file a return. Irs tax forms 2011 See Parent's Election To Report Child's Interest and Dividends in chapter 31. Irs tax forms 2011 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 forms 2011 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 forms 2011 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 forms 2011 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 forms 2011 28 or more. Irs tax forms 2011 (See Table 1-3. Irs tax forms 2011 ) Use Schedule SE (Form 1040) to figure your self-employment tax. Irs tax forms 2011 Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Irs tax forms 2011 For more information about this tax, see Publication 334, Tax Guide for Small Business. Irs tax forms 2011 Employees of foreign governments or international organizations. Irs tax forms 2011   If you are a U. Irs tax forms 2011 S. Irs tax forms 2011 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 forms 2011 Ministers. Irs tax forms 2011   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 forms 2011 This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Irs tax forms 2011 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs tax forms 2011 Table 1-2. Irs tax forms 2011 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Irs tax forms 2011 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 forms 2011 (See Table 1-3 for other situations when you must file. Irs tax forms 2011 ) In this table, earned income includes salaries, wages, tips, and professional fees. Irs tax forms 2011 It also includes taxable scholarship and fellowship grants. Irs tax forms 2011 (See Scholarships and fellowships in chapter 12. Irs tax forms 2011 ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Irs tax forms 2011 It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Irs tax forms 2011 Gross income is the total of your earned and unearned income. Irs tax forms 2011   Single dependents—Were you either age 65 or older or blind? □ No. Irs tax forms 2011 You must file a return if any of the following apply. Irs tax forms 2011     • Your unearned income was more than $1,000. Irs tax forms 2011     • Your earned income was more than $6,100. Irs tax forms 2011     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs tax forms 2011 □ Yes. Irs tax forms 2011 You must file a return if any of the following apply. Irs tax forms 2011     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Irs tax forms 2011     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Irs tax forms 2011     • 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 forms 2011 Married dependents—Were you either age 65 or older or blind? □ No. Irs tax forms 2011 You must file a return if any of the following apply. Irs tax forms 2011     • Your unearned income was more than $1,000. Irs tax forms 2011     • Your earned income was more than $6,100. Irs tax forms 2011     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs tax forms 2011     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs tax forms 2011 □ Yes. Irs tax forms 2011 You must file a return if any of the following apply. Irs tax forms 2011     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Irs tax forms 2011     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Irs tax forms 2011     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs tax forms 2011     • 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 forms 2011 Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Irs tax forms 2011 The rules used to determine your alien status are discussed in Publication 519, U. Irs tax forms 2011 S. Irs tax forms 2011 Tax Guide for Aliens. Irs tax forms 2011 Resident alien. Irs tax forms 2011   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 forms 2011 S. Irs tax forms 2011 citizens. Irs tax forms 2011 Use the forms discussed in this publication. Irs tax forms 2011 Nonresident alien. Irs tax forms 2011   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 forms 2011 S. Irs tax forms 2011 citizens and resident aliens. Irs tax forms 2011 See Publication 519 to find out if U. Irs tax forms 2011 S. Irs tax forms 2011 income tax laws apply to you and which forms you should file. Irs tax forms 2011 Dual-status taxpayer. Irs tax forms 2011   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 forms 2011 Different rules apply for each part of the year. Irs tax forms 2011 For information on dual-status taxpayers, see Publication 519. Irs tax forms 2011 Table 1-3. Irs tax forms 2011 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 forms 2011 1. Irs tax forms 2011   You owe any special taxes, including any of the following. Irs tax forms 2011   a. Irs tax forms 2011 Alternative minimum tax. Irs tax forms 2011   b. Irs tax forms 2011 Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Irs tax forms 2011 But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Irs tax forms 2011   c. Irs tax forms 2011 Household employment taxes. Irs tax forms 2011 But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Irs tax forms 2011   d. Irs tax forms 2011 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 forms 2011   e. Irs tax forms 2011 Recapture of first-time homebuyer credit. Irs tax forms 2011   f. Irs tax forms 2011 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 forms 2011   g. Irs tax forms 2011 Recapture taxes. Irs tax forms 2011 2. Irs tax forms 2011   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Irs tax forms 2011 3. Irs tax forms 2011   You had net earnings from self-employment of at least $400. Irs tax forms 2011 4. Irs tax forms 2011   You had wages of $108. Irs tax forms 2011 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Irs tax forms 2011 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 forms 2011 You had federal income tax withheld or made estimated tax payments. Irs tax forms 2011 You qualify for the earned income credit. Irs tax forms 2011 See chapter 36 for more information. Irs tax forms 2011 You qualify for the additional child tax credit. Irs tax forms 2011 See chapter 34 for more information. Irs tax forms 2011 You qualify for the health coverage tax credit. Irs tax forms 2011 See chapter 37 for more information. Irs tax forms 2011 You qualify for the American opportunity credit. Irs tax forms 2011 See chapter 35 for more information. Irs tax forms 2011 You qualify for the credit for federal tax on fuels. Irs tax forms 2011 See chapter 37 for more information. Irs tax forms 2011 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 forms 2011 (But also see Does My Return Have To Be on Paper , later. Irs tax forms 2011 ) See the discussion under Form 1040 for when you must use that form. Irs tax forms 2011 Form 1040EZ Form 1040EZ is the simplest form to use. Irs tax forms 2011 You can use Form 1040EZ if all of the following apply. Irs tax forms 2011    Your filing status is single or married filing jointly. Irs tax forms 2011 If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Irs tax forms 2011 You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Irs tax forms 2011 If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs tax forms 2011 You do not claim any dependents. Irs tax forms 2011 Your taxable income is less than $100,000. Irs tax forms 2011 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 forms 2011 You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Irs tax forms 2011 You do not claim any credits other than the earned income credit. Irs tax forms 2011 You do not owe any household employment taxes on wages you paid to a household employee. Irs tax forms 2011 If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Irs tax forms 2011 You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Irs tax forms 2011   You must meet all of these requirements to use Form 1040EZ. Irs tax forms 2011 If you do not, you must use Form 1040A or Form 1040. Irs tax forms 2011 Figuring tax. Irs tax forms 2011   On Form 1040EZ, you can use only the tax table to figure your income tax. Irs tax forms 2011 You cannot use Form 1040EZ to report any other tax. Irs tax forms 2011 Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Irs tax forms 2011 You can use Form 1040A if all of the following apply. Irs tax forms 2011    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 forms 2011 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 forms 2011 You must use Form 1040. Irs tax forms 2011 Your taxable income is less than $100,000. Irs tax forms 2011 Your adjustments to income are for only the following items. Irs tax forms 2011 Educator expenses. Irs tax forms 2011 IRA deduction. Irs tax forms 2011 Student loan interest deduction. Irs tax forms 2011 Tuition and fees. Irs tax forms 2011 You do not itemize your deductions. Irs tax forms 2011 You claim only the following tax credits. Irs tax forms 2011 The credit for child and dependent care expenses. Irs tax forms 2011 (See chapter 32. Irs tax forms 2011 ) The credit for the elderly or the disabled. Irs tax forms 2011 (See chapter 33. Irs tax forms 2011 ) The education credits. Irs tax forms 2011 (See chapter 35. Irs tax forms 2011 ) The retirement savings contribution credit. Irs tax forms 2011 (See chapter 37. Irs tax forms 2011 ) The child tax credit. Irs tax forms 2011 (See chapter 34. Irs tax forms 2011 ) The earned income credit. Irs tax forms 2011 (See chapter 36. Irs tax forms 2011 ) The additional child tax credit. Irs tax forms 2011 (See chapter 34. Irs tax forms 2011 ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Irs tax forms 2011 (See Publication 525, Taxable and Nontaxable Income. Irs tax forms 2011 )   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 forms 2011   You must meet all these requirements to use Form 1040A. Irs tax forms 2011 If you do not, you must use Form 1040. Irs tax forms 2011 Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Irs tax forms 2011 You can use Form 1040 to report all types of income, deductions, and credits. Irs tax forms 2011 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 forms 2011 You must use Form 1040 if any of the following apply. Irs tax forms 2011    Your taxable income is $100,000 or more. Irs tax forms 2011 You itemize your deductions on Schedule A. Irs tax forms 2011 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 forms 2011 You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Irs tax forms 2011 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 forms 2011 You received $20 or more in tips in any 1 month and did not report all of them to your employer. Irs tax forms 2011 (See chapter 6. Irs tax forms 2011 ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Irs tax forms 2011 You claim any credits other than the credits listed earlier under Form 1040A. Irs tax forms 2011 You owe the excise tax on insider stock compensation from an expatriated corporation. Irs tax forms 2011 Your Form W-2 shows an amount in box 12 with a code Z. Irs tax forms 2011 You had a qualified health savings account funding distribution from your IRA. Irs tax forms 2011 You are an employee and your employer did not withhold social security and Medicare tax. Irs tax forms 2011 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 forms 2011 You are a debtor in a bankruptcy case filed after October 16, 2005. Irs tax forms 2011 You must repay the first-time homebuyer credit. Irs tax forms 2011 You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Irs tax forms 2011 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 forms 2011 If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Irs tax forms 2011 See your tax return instructions for details. Irs tax forms 2011 If you do not qualify for Free File, then you should check out IRS. Irs tax forms 2011 gov for low-cost e-file options or Free File Fillable Forms. Irs tax forms 2011 IRS e-file Table 1-4 lists the benefits of IRS e-file. Irs tax forms 2011 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Irs tax forms 2011 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Irs tax forms 2011 However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Irs tax forms 2011 Using e-file does not affect your chances of an IRS examination of your return. Irs tax forms 2011 Free File Fillable Forms. Irs tax forms 2011   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Irs tax forms 2011 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 forms 2011 gov, and Apply only to a federal tax return. Irs tax forms 2011 Electronic return signatures. Irs tax forms 2011   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Irs tax forms 2011 If you are filing online, you must use a Self-Select PIN. Irs tax forms 2011 If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Irs tax forms 2011 Self-Select PIN. Irs tax forms 2011   The Self-Select PIN method allows you to create your own PIN. Irs tax forms 2011 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 forms 2011   A PIN is any combination of five digits you choose except five zeros. Irs tax forms 2011 If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Irs tax forms 2011   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 forms 2011 Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Irs tax forms 2011 AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Irs tax forms 2011 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 forms 2011 Visit us at IRS. Irs tax forms 2011 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 forms 2011 (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 forms 2011 The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Irs tax forms 2011 ) You will also be prompted to enter your date of birth. Irs tax forms 2011 Table 1-4. Irs tax forms 2011 Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Irs tax forms 2011 • Free File is available in English and Spanish. Irs tax forms 2011 • Free File is available online 24 hours a day, 7 days a week. Irs tax forms 2011 • Get your refund faster by e-filing using Direct Deposit. Irs tax forms 2011 • Sign electronically with a secure self-selected PIN and file a completely paperless return. Irs tax forms 2011 • Receive an acknowledgement that your return was received and accepted. Irs tax forms 2011 • 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 forms 2011 You can also file a return early and pay the amount you owe by the due date of your return. Irs tax forms 2011 • Save time by preparing and e-filing federal and state returns together. Irs tax forms 2011 • IRS computers quickly and automatically check for errors or other missing information. Irs tax forms 2011 • 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 forms 2011 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 forms 2011 If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Irs tax forms 2011 This can be found at IRS. Irs tax forms 2011 gov. Irs tax forms 2011 Click on Request an Electronic Filing PIN. Irs tax forms 2011 Or you can call 1-866-704-7388. Irs tax forms 2011 Practitioner PIN. Irs tax forms 2011   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Irs tax forms 2011 The practitioner can provide you with details. Irs tax forms 2011 Form 8453. Irs tax forms 2011   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 forms 2011 For details, see Form 8453. Irs tax forms 2011 For more details, visit www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/efile and click on “ Individuals. Irs tax forms 2011 ” Identity Protection PIN. Irs tax forms 2011   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 forms 2011 If the IRS has not given you this type of number, leave these spaces blank. Irs tax forms 2011 For more information, see the Instructions for Form 1040A or Form 1040. Irs tax forms 2011 Power of attorney. Irs tax forms 2011   If an agent is signing your return for you, a power of attorney (POA) must be filed. Irs tax forms 2011 Attach the POA to Form 8453 and file it using that form's instructions. Irs tax forms 2011 See Signatures , later, for more information on POAs. Irs tax forms 2011 State returns. Irs tax forms 2011   In most states, you can file an electronic state return simultaneously with your federal return. Irs tax forms 2011 For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/efile. Irs tax forms 2011 Refunds. Irs tax forms 2011   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 forms 2011 With e-file, your refund will be issued faster than if you filed on paper. Irs tax forms 2011   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 forms 2011 See Offset against debts under Refunds, later. Irs tax forms 2011 Refund inquiries. Irs tax forms 2011   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Irs tax forms 2011 See Refund Information , later. Irs tax forms 2011 Amount you owe. Irs tax forms 2011   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Irs tax forms 2011 See How To Pay , later, for information on how to pay the amount you owe. Irs tax forms 2011 Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Irs tax forms 2011 A computer with Internet access and tax preparation software are all you need. Irs tax forms 2011 Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Irs tax forms 2011 IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Irs tax forms 2011 For information, visit www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/efile. Irs tax forms 2011 Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Irs tax forms 2011 Others offer it for a fee. Irs tax forms 2011 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Irs tax forms 2011 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs tax forms 2011 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 forms 2011 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 forms 2011 To find a site near you, call 1-800-906-9887. Irs tax forms 2011 Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs tax forms 2011 aarp. Irs tax forms 2011 org/taxaide or call 1-888-227-7669. Irs tax forms 2011 For more information on these programs, go to IRS. Irs tax forms 2011 gov and enter keyword “VITA” in the search box. Irs tax forms 2011 Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Irs tax forms 2011 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 forms 2011 Note. Irs tax forms 2011 Tax professionals may charge a fee for IRS e-file. Irs tax forms 2011 Fees can vary depending on the professional and the specific services rendered. Irs tax forms 2011 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 forms 2011 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 forms 2011 Table 1-5. Irs tax forms 2011 When To File Your 2013 Return For U. Irs tax forms 2011 S. Irs tax forms 2011 citizens and residents who file returns on a calendar year. Irs tax forms 2011   For Most Taxpayers For Certain Taxpayers Outside the U. Irs tax forms 2011 S. Irs tax forms 2011 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 forms 2011 When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Irs tax forms 2011 —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Irs tax forms 2011 Filing paper returns on time. Irs tax forms 2011   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 forms 2011 If you send your return by registered mail, the date of the registration is the postmark date. Irs tax forms 2011 The registration is evidence that the return was delivered. Irs tax forms 2011 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 forms 2011 The postmarked certified mail receipt is evidence that the return was delivered. Irs tax forms 2011 Private delivery services. Irs tax forms 2011   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 forms 2011 The private delivery service can tell you how to get written proof of this date. Irs tax forms 2011   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs tax forms 2011 gov and enter “private delivery service” in the search box. Irs tax forms 2011   The following are designated private delivery services. Irs tax forms 2011 DHL Express (DHL): Same Day Service. Irs tax forms 2011 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs tax forms 2011 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs tax forms 2011 M. Irs tax forms 2011 , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs tax forms 2011 Filing electronic returns on time. Irs tax forms 2011   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 forms 2011 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 forms 2011   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 forms 2011 The date and time in your time zone controls whether your electronically filed return is timely. Irs tax forms 2011 Filing late. Irs tax forms 2011   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 forms 2011 For more information, see Penalties , later. Irs tax forms 2011 Also see Interest under Amount You Owe. Irs tax forms 2011   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 forms 2011 Nonresident alien. Irs tax forms 2011    If you are a nonresident alien and earn wages subject to U. Irs tax forms 2011 S. Irs tax forms 2011 income tax withholding, your 2013 U. Irs tax forms 2011 S. Irs tax forms 2011 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 forms 2011   If you do not earn wages subject to U. Irs tax forms 2011 S. Irs tax forms 2011 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 forms 2011 See Publication 519 for more filing information. Irs tax forms 2011 Filing for a decedent. Irs tax forms 2011   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 forms 2011 See Publication 559. Irs tax forms 2011 Extensions of Time To File You may be able to get an extension of time to file your return. Irs tax forms 2011 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 forms 2011 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 forms 2011 Example. Irs tax forms 2011 If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Irs tax forms 2011 If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Irs tax forms 2011 You may also be charged penalties, discussed later. Irs tax forms 2011 How to get the automatic extension. Irs tax forms 2011   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Irs tax forms 2011 E-file options. Irs tax forms 2011   There are two ways you can use e-file to get an extension of time to file. Irs tax forms 2011 Complete Form 4868, Application for Automatic Extension of Time To File U. Irs tax forms 2011 S. Irs tax forms 2011 Individual Income Tax Return, to use as a worksheet. Irs tax forms 2011 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 forms 2011 If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Irs tax forms 2011 E-file using your personal computer or a tax professional. Irs tax forms 2011    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Irs tax forms 2011 You will need to provide certain information from your tax return for 2012. Irs tax forms 2011 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 forms 2011 E-file and pay by credit or debit card or by direct transfer from your bank account. Irs tax forms 2011   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 forms 2011 You can do this by phone or over the Internet. Irs tax forms 2011 You do not file Form 4868. Irs tax forms 2011 See Pay online , under How To Pay, later in this chapter. Irs tax forms 2011 Filing a paper Form 4868. Irs tax forms 2011   You can get an extension of time to file by filing a paper Form 4868. Irs tax forms 2011 Mail it to the address shown in the form instructions. Irs tax forms 2011   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Irs tax forms 2011 ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Irs tax forms 2011 When to file. Irs tax forms 2011   You must request the automatic extension by the due date for your return. Irs tax forms 2011 You can file your return any time before the 6-month extension period ends. Irs tax forms 2011 When you file your return. Irs tax forms 2011   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs tax forms 2011 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 forms 2011 Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Irs tax forms 2011 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 forms 2011 S. Irs tax forms 2011 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 forms 2011 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 forms 2011 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 forms 2011 See Individuals Serving in Combat Zone , later, for special rules that apply to you. Irs tax forms 2011 Married taxpayers. Irs tax forms 2011   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs tax forms 2011 If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs tax forms 2011 How to get the extension. Irs tax forms 2011   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs tax forms 2011 (See the situations listed under (2), earlier. Irs tax forms 2011 ) Extensions beyond 2 months. Irs tax forms 2011   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 forms 2011 File Form 4868 and check the box on line 8. Irs tax forms 2011 No further extension. Irs tax forms 2011   An extension of more than 6 months will generally not be granted. Irs tax forms 2011 However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Irs tax forms 2011 For more information, see When To File and Pay in Publication 54. Irs tax forms 2011 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 forms 2011 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 forms 2011 Combat zone. Irs tax forms 2011   For purposes of the automatic extension, the term “combat zone” includes the following areas. Irs tax forms 2011 The Arabian peninsula area, effective January 17, 1991. Irs tax forms 2011 The Kosovo area, effective March 24, 1999. Irs tax forms 2011 Afghanistan area, effective September 19, 2001. Irs tax forms 2011   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Irs tax forms 2011 The publication also has information about other tax benefits available to military personnel serving in a combat zone. Irs tax forms 2011 Extension period. Irs tax forms 2011   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 forms 2011   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 forms 2011 For example, you have 3½ months (January 1 – April 15) to file your tax return. Irs tax forms 2011 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 forms 2011 See Extension of Deadlines in Publication 3 for more information. Irs tax forms 2011   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 forms 2011 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 forms 2011 It also explains how to complete certain sections of the form. Irs tax forms 2011 You may find Table 1-6 helpful when you prepare your paper return. Irs tax forms 2011 Table 1-6. Irs tax forms 2011 Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Irs tax forms 2011 2 — Get the forms, schedules, and publications you need. Irs tax forms 2011 3 — Fill in your return. Irs tax forms 2011 4 — Check your return to make sure it is correct. Irs tax forms 2011 5 — Sign and date your return. Irs tax forms 2011 6 — Attach all required forms and schedules. Irs tax forms 2011 Electronic returns. Irs tax forms 2011   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Irs tax forms 2011 Substitute tax forms. Irs tax forms 2011   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 forms 2011 Form W-2. Irs tax forms 2011   If you were an employee, you should receive Form W-2 from your employer. Irs tax forms 2011 You will need the information from this form to prepare your return. Irs tax forms 2011 See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Irs tax forms 2011   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Irs tax forms 2011 If it is mailed, you should allow adequate time to receive it before contacting your employer. Irs tax forms 2011 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 forms 2011 When you request IRS help, be prepared to provide the following information. Irs tax forms 2011 Your name, address (including ZIP code), and phone number. Irs tax forms 2011 Your SSN. Irs tax forms 2011 Your dates of employment. Irs tax forms 2011 Your employer's name, address (including ZIP code), and phone number. Irs tax forms 2011 Form 1099. Irs tax forms 2011   If you received certain types of income, you may receive a Form 1099. Irs tax forms 2011 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 forms 2011 If it is mailed, you should allow adequate time to receive it before contacting the payer. Irs tax forms 2011 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 forms 2011 When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Irs tax forms 2011 A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Irs tax forms 2011 You must account for your income and expenses in a way that clearly shows your taxable income. Irs tax forms 2011 The way you do this is called an accounting method. Irs tax forms 2011 This section explains which accounting periods and methods you can use. Irs tax forms 2011 Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Irs tax forms 2011 If you do not use a calendar year, your accounting period is a fiscal year. Irs tax forms 2011 A regular fiscal year is a 12-month period that ends on the last day of any month except December. Irs tax forms 2011 A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Irs tax forms 2011 You choose your accounting period (tax year) when you file your first income tax return. Irs tax forms 2011 It cannot be longer than 12 months. Irs tax forms 2011 More information. Irs tax forms 2011   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Irs tax forms 2011 Accounting Methods Your accounting method is the way you account for your income and expenses. Irs tax forms 2011 Most taxpayers use either the cash method or an accrual method. Irs tax forms 2011 You choose a method when you file your first income tax return. Irs tax forms 2011 If you want to change your accounting method after that, you generally must get IRS approval. Irs tax forms 2011 Cash method. Irs tax forms 2011   If you use this method, report all items of income in the year in which you actually or constructively receive them. Irs tax forms 2011 Generally, you deduct all expenses in the year you actually pay them. Irs tax forms 2011 This is the method most individual taxpayers use. Irs tax forms 2011 Constructive receipt. Irs tax forms 2011   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 forms 2011 You do not need to have physical possession of it. Irs tax forms 2011 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 forms 2011 Garnisheed wages. Irs tax forms 2011   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 forms 2011 You must include these wages in income for the year you would have received them. Irs tax forms 2011 Debts paid for you. Irs tax forms 2011   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 forms 2011 See Canceled Debts in chapter 12 for more information. Irs tax forms 2011 Payment to third party. Irs tax forms 2011   If a third party is paid income from property you own, you have constructively received the income. Irs tax forms 2011 It is the same as if you had actually received the income and paid it to the third party. Irs tax forms 2011 Payment to an agent. Irs tax forms 2011   Income an agent receives for you is income you constructively received in the year the agent receives it. Irs tax forms 2011 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 forms 2011 Check received or available. Irs tax forms 2011   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 forms 2011 A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Irs tax forms 2011 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 forms 2011 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 forms 2011 No constructive receipt. Irs tax forms 2011   There may be facts to show that you did not constructively receive income. Irs tax forms 2011 Example. Irs tax forms 2011 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 forms 2011 Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Irs tax forms 2011 Accrual method. Irs tax forms 2011   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Irs tax forms 2011 You generally deduct your expenses when you incur them, rather than when you pay them. Irs tax forms 2011 Income paid in advance. Irs tax forms 2011   An advance payment of income is generally included in gross income in the year you receive it. Irs tax forms 2011 Your method of accounting does not matter as long as the income is available to you. Irs tax forms 2011 An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Irs tax forms 2011   A limited deferral until the next tax year may be allowed for certain advance payments. Irs tax forms 2011 See Publication 538 for specific information. Irs tax forms 2011 Additional information. Irs tax forms 2011   For more information on accounting methods, including how to change your accounting method, see Publication 538. Irs tax forms 2011 Social Security Number (SSN) You must enter your SSN on your return. Irs tax forms 2011 If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Irs tax forms 2011 If you are filing a joint return, include the SSNs in the same order as the names. Irs tax forms 2011 Use this same order in submitting other forms and documents to the IRS. Irs tax forms 2011 Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Irs tax forms 2011 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 forms 2011 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 forms 2011 If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Irs tax forms 2011 Name change. Irs tax forms 2011   If you changed your name because of marriage, divorce, etc. Irs tax forms 2011 , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Irs tax forms 2011 This prevents delays in processing your return and issuing refunds. Irs tax forms 2011 It also safeguards your future social security benefits. Irs tax forms 2011 Dependent's SSN. Irs tax forms 2011   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Irs tax forms 2011 This requirement applies to all dependents (not just your children) claimed on your tax return. Irs tax forms 2011 Exception. Irs tax forms 2011    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 forms 2011 The document must show that the child was born alive. Irs tax forms 2011 No SSN. Irs tax forms 2011   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 forms 2011 It usually takes about 2 weeks to get an SSN. Irs tax forms 2011 If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Irs tax forms 2011   If you are a U. Irs tax forms 2011 S. Irs tax forms 2011 citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Irs tax forms 2011 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 forms 2011   Form SS-5 is available at any SSA office, on the Internet at www. Irs tax forms 2011 socialsecurity. Irs tax forms 2011 gov, or by calling 1-800-772-1213. Irs tax forms 2011 If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Irs tax forms 2011   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 forms 2011   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 forms 2011 Adoption taxpayer identification number (ATIN). Irs tax forms 2011   If you are in the process of adopting a child who is a U. Irs tax forms 2011 S. Irs tax forms 2011 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 forms 2011    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Irs tax forms 2011 S. Irs tax forms 2011 Adoptions, with the IRS to get an ATIN if all of the following are true. Irs tax forms 2011 You have a child living with you who was placed in your home for legal adoption. Irs tax forms 2011 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 forms 2011 You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Irs tax forms 2011 You are eligible to claim the child as a dependent on your tax return. Irs tax forms 2011 After the adoption is final, you must apply for an SSN for the child. Irs tax forms 2011 You cannot continue using the ATIN. Irs tax forms 2011   See Form W-7A for more information. Irs tax forms 2011 Nonresident alien spouse. Irs tax forms 2011   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 forms 2011 If your spouse is not eligible for an SSN, see the following discussion on ITINs. Irs tax forms 2011 Individual taxpayer identification number (ITIN). Irs tax forms 2011   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 forms 2011 This also applies to an alien spouse or dependent. Irs tax forms 2011 To apply for an ITIN, file Form W-7 with the IRS. Irs tax forms 2011 It usually takes about 6 to 10 weeks to get an ITIN. Irs tax forms 2011 Enter the ITIN on your tax return wherever an SSN is requested. Irs tax forms 2011    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 forms 2011 See the Form W-7 instructions for how and where to file. Irs tax forms 2011 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 forms 2011 ITIN for tax use only. Irs tax forms 2011   An ITIN is for tax use only. Irs tax forms 2011 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 forms 2011 S. Irs tax forms 2011 law. Irs tax forms 2011 Penalty for not providing social security number. Irs tax forms 2011   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 forms 2011 See the discussion on Penalties , later, for more information. Irs tax forms 2011 SSN on correspondence. Irs tax forms 2011   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 forms 2011 Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Irs tax forms 2011 Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Irs tax forms 2011 If you want $3 to go to this fund, check the box. Irs tax forms 2011 If you are filing a joint return, your spouse can also have $3 go to the fund. Irs tax forms 2011 If you check a box, your tax or refund will not change. Irs tax forms 2011 Computations The following information may be useful in making the return easier to complete. Irs tax forms 2011 Rounding off dollars. Irs tax forms 2011   You can round off cents to whole dollars on your return and schedules. Irs tax forms 2011 If you do round to whole dollars, you must round all amounts. Irs tax forms 2011 To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Irs tax forms 2011 For example, $1. Irs tax forms 2011 39 becomes $1 and $2. Irs tax forms 2011 50 becomes $3. Irs tax forms 2011   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 forms 2011 Example. Irs tax forms 2011 You receive two Forms W-2: one showing wages of $5,000. Irs tax forms 2011 55 and one showing wages of $18,500. Irs tax forms 2011 73. Irs tax forms 2011 On Form 1040, line 7, you would enter $23,501 ($5,000. Irs tax forms 2011 55 + $18,500. Irs tax forms 2011 73 = $23,501. Irs tax forms 2011 28), not $23,502 ($5,001 + $18,501). Irs tax forms 2011 Equal amounts. Irs tax forms 2011   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Irs tax forms 2011 Example. Irs tax forms 2011 Line 1 is $500. Irs tax forms 2011 Line 3 is $500. Irs tax forms 2011 Line 5 asks you to enter the smaller of line 1 or 3. Irs tax forms 2011 Enter $500 on line 5. Irs tax forms 2011 Negative amounts. Irs tax forms 2011   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 forms 2011 To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Irs tax forms 2011 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 forms 2011 You may be able to file a paperless return using IRS e-file. Irs tax forms 2011 There's nothing to attach or mail, not even your Forms W-2. Irs tax forms 2011 See Does My Return Have To Be on Paper, earlier. Irs tax forms 2011 Form W-2. Irs tax forms 2011   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 forms 2011 You should have a Form W-2 from each employer. Irs tax forms 2011 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 forms 2011 Attach it to the front page of your paper return, not to any attachments. Irs tax forms 2011 For more information, see Form W-2 in chapter 4. Irs tax forms 2011   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs tax forms 2011 , 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 forms 2011 Form 1040EZ. Irs tax forms 2011   There are no additional schedules to file with Form 1040EZ. Irs tax forms 2011 Form 1040A. Irs tax forms 2011   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 forms 2011 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 forms 2011 Do not attach items unless required to do so. Irs tax forms 2011 Form 1040. Irs tax forms 2011   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 forms 2011 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 forms 2011 Do not attach items unless required to do so. Irs tax forms 2011 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 forms 2011 If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Eight Tips for Taxpayers Who Receive an IRS Notice

IRS Summertime Tax Tip 2011-22, August 24, 2011

Every year the Internal Revenue Service sends millions of letters and notices to taxpayers, but that doesn’t mean you need to worry. Here are eight things every taxpayer should know about IRS notices – just in case one shows up in your mailbox.

  1. Don’t panic. Many of these letters can be dealt with simply and painlessly.

  2. There are number of reasons the IRS sends notices to taxpayers. The notice may request payment of taxes, notify you of a change to your account or request additional information. The notice you receive normally covers a very specific issue about your account or tax return.

  3. Each letter and notice offers specific instructions on what you need to do to satisfy the inquiry.

  4. If you receive a correction notice, you should review the correspondence and compare it with the information on your return.

  5. If you agree with the correction to your account, usually no reply is necessary unless a payment is due.

  6. If you do not agree with the correction the IRS made, it is important that you respond as requested. Write to explain why you disagree. Include any documents and information you wish the IRS to consider, along with the bottom tear-off portion of the notice. Mail the information to the IRS address shown in the lower left part of the notice. Allow at least 30 days for a response.

  7. Most correspondence can be handled without calling or visiting an IRS office. However, if you have questions, call the telephone number in the upper right corner of the notice. Have a copy of your tax return and the correspondence available when you call.

  8. It’s important that you keep copies of any correspondence with your records.

For more information about IRS notices and bills, see Publication 594, The IRS Collection Process. Information about penalties and interest charges is available in Publication 17, Your Federal Income Tax for Individuals. Both publications are available at www.IRS.gov or by calling 800-TAX-FORM (800-829-3676).

Links:

  • Publication 594, The IRS Collection Process (PDF)
  • Publication 17, Your Federal Income Tax for Individuals (PDF)

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Page Last Reviewed or Updated: 22-May-2013

The Irs Tax Forms 2011

Irs tax forms 2011 Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/pub80. Irs tax forms 2011 What's New Social security and Medicare tax for 2014. Irs tax forms 2011  The social security tax rate is 6. Irs tax forms 2011 2% each for the employee and employer, unchanged from 2013. Irs tax forms 2011 The social security wage base limit is $117,000. Irs tax forms 2011 The Medicare tax rate is 1. Irs tax forms 2011 45% each for the employee and employer, unchanged from 2013. Irs tax forms 2011 There is no wage base limit for Medicare tax. Irs tax forms 2011 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 forms 2011 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 forms 2011 Change of responsible party. Irs tax forms 2011 . Irs tax forms 2011  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 forms 2011 Form 8822-B must be filed within 60 days of the change. Irs tax forms 2011 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 forms 2011 For a definition of “responsible party”, see the Form 8822-B instructions. Irs tax forms 2011 Same-sex marriage. Irs tax forms 2011  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 forms 2011 For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs tax forms 2011 R. Irs tax forms 2011 B. Irs tax forms 2011 201, available at www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/irb/2013-38_IRB/ar07. Irs tax forms 2011 html. Irs tax forms 2011 Notice 2013-61 provides special administrative procedures for employers to make claims for refund 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 forms 2011 Notice 2013-61, 2013-44 I. Irs tax forms 2011 R. Irs tax forms 2011 B. Irs tax forms 2011 432, is available at www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/irb/2013-44_IRB/ar10. Irs tax forms 2011 html. Irs tax forms 2011 Reminders Additional Medicare Tax withholding. Irs tax forms 2011  In addition to withholding Medicare tax at 1. Irs tax forms 2011 45%, you must withhold a 0. Irs tax forms 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs tax forms 2011 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 forms 2011 Additional Medicare Tax is only imposed on the employee. Irs tax forms 2011 There is no employer share of Additional Medicare Tax. Irs tax forms 2011 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 forms 2011 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Irs tax forms 2011 For more information on Additional Medicare Tax, visit IRS. Irs tax forms 2011 gov and enter “Additional Medicare Tax” in the search box. Irs tax forms 2011 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs tax forms 2011  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Irs tax forms 2011 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 forms 2011 For more information, visit IRS. Irs tax forms 2011 gov and enter “work opportunity tax credit” in the search box. Irs tax forms 2011 Outsourcing payroll duties. Irs tax forms 2011  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 forms 2011 The employer remains responsible if the third party fails to perform any required action. Irs tax forms 2011 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 forms 2011 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs tax forms 2011 Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Irs tax forms 2011  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Irs tax forms 2011 For more information, see Announcement 2012-43, 2012-51 I. Irs tax forms 2011 R. Irs tax forms 2011 B. Irs tax forms 2011 723, available at www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/irb/2012-51_IRB/ar15. Irs tax forms 2011 html. Irs tax forms 2011 CNMI government employees now subject to social security and Medicare taxes. Irs tax forms 2011  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Irs tax forms 2011 COBRA premium assistance credit. Irs tax forms 2011  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 forms 2011 See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Irs tax forms 2011 You can get Publication 15 (Circular E) at IRS. Irs tax forms 2011 gov. Irs tax forms 2011 You must receive written notice from the IRS to file Form 944. Irs tax forms 2011  If you have been filing Forms 941-SS 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-SS, you must contact the IRS to request to file Form 944. Irs tax forms 2011 You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Irs tax forms 2011 For more information on requesting to file Form 944 visit IRS. Irs tax forms 2011 gov and enter “file employment taxes annually” in the search box. Irs tax forms 2011 Federal employers in the CNMI. Irs tax forms 2011  The U. Irs tax forms 2011 S. Irs tax forms 2011 Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Irs tax forms 2011 Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Irs tax forms 2011 Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Irs tax forms 2011 For questions, contact the CNMI Division of Revenue and Taxation. Irs tax forms 2011 Change of address. Irs tax forms 2011  Use Form 8822-B to notify the IRS of an address change. Irs tax forms 2011 Do not mail Form 8822-B with your employment tax return. Irs tax forms 2011 Federal tax deposits must be made by electronic funds transfer. Irs tax forms 2011  You must use electronic funds transfer to make all federal tax deposits. Irs tax forms 2011 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs tax forms 2011 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 forms 2011 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs tax forms 2011 EFTPS is a free service provided by the Department of Treasury. Irs tax forms 2011 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs tax forms 2011 For more information on making federal tax deposits, see How To Deposit in section 8. Irs tax forms 2011 For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Irs tax forms 2011 eftps. Irs tax forms 2011 gov or call 1-800-555-4477 (U. Irs tax forms 2011 S. Irs tax forms 2011 Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Irs tax forms 2011 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs tax forms 2011 Electronic filing and payment. Irs tax forms 2011  Using electronic options can make filing a return and paying your federal tax easier. Irs tax forms 2011 Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Irs tax forms 2011 You can use IRS e-file to file certain returns. Irs tax forms 2011 If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Irs tax forms 2011 Do not use EFW to pay taxes that are required to be deposited. Irs tax forms 2011 Visit the IRS website at www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/efile for more information on filing electronically. Irs tax forms 2011 For more information on paying your taxes using EFW, visit the IRS website at www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/e-pay. Irs tax forms 2011 A fee may be charged to file electronically. Irs tax forms 2011 For EFTPS, visit www. Irs tax forms 2011 eftps. Irs tax forms 2011 gov or call EFTPS Customer Service at 1-800-555-4477 (U. Irs tax forms 2011 S. Irs tax forms 2011 Virgin Islands only) or 303-967-5916 (toll call). Irs tax forms 2011 For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Irs tax forms 2011 socialsecurity. Irs tax forms 2011 gov/employer. Irs tax forms 2011 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs tax forms 2011 If a valid EIN is not provided, the return or payment will not be processed. Irs tax forms 2011 This may result in penalties and delays in processing your return or payment. Irs tax forms 2011 Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Irs tax forms 2011  Employers in American Samoa, the CNMI, Guam, and the U. Irs tax forms 2011 S. Irs tax forms 2011 Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Irs tax forms 2011 Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Irs tax forms 2011 For more information, visit Social Security Administration's SSA website at www. Irs tax forms 2011 ssa. Irs tax forms 2011 gov/bso/bsowelcome. Irs tax forms 2011 htm. Irs tax forms 2011 Credit or debit card payments. Irs tax forms 2011  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs tax forms 2011 irs. Irs tax forms 2011 gov/e-pay. Irs tax forms 2011 However, do not use credit or debit cards to make federal tax deposits. Irs tax forms 2011 Hiring new employees. Irs tax forms 2011  Record the number and name from each new employee's social security card. Irs tax forms 2011 An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Irs tax forms 2011 See section 3. Irs tax forms 2011 Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Irs tax forms 2011  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Irs tax forms 2011 For more information, see the Instructions for Schedule D (Form 941). Irs tax forms 2011 Apply for an employer identification number (EIN) online. Irs tax forms 2011  You can apply for an EIN online by visiting IRS. Irs tax forms 2011 gov and clicking on the Apply for an EIN Online link under Tools. Irs tax forms 2011 Dishonored payments. Irs tax forms 2011  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs tax forms 2011 The penalty is $25 or 2% of the payment, whichever is more. Irs tax forms 2011 However, the penalty on dishonored payments of $24. Irs tax forms 2011 99 or less is an amount equal to the payment. Irs tax forms 2011 For example, a dishonored payment of $18 is charged a penalty of $18. Irs tax forms 2011 Private delivery services. Irs tax forms 2011  You can use certain private delivery services designated by the IRS to send tax returns or payments. Irs tax forms 2011 The list includes only the following: DHL Express (DHL): DHL Same Day Service. Irs tax forms 2011 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs tax forms 2011 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs tax forms 2011 M. Irs tax forms 2011 , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs tax forms 2011 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs tax forms 2011 gov and enter “private delivery service” in the search box. Irs tax forms 2011 Your private delivery service can tell you how to get written proof of the mailing date. Irs tax forms 2011 Private delivery services cannot deliver items to P. Irs tax forms 2011 O. Irs tax forms 2011 boxes. Irs tax forms 2011 You must use the U. Irs tax forms 2011 S. Irs tax forms 2011 Postal Service to mail any item to an IRS P. Irs tax forms 2011 O. Irs tax forms 2011 box address. Irs tax forms 2011 Recordkeeping. Irs tax forms 2011  Keep all records of employment taxes for 4 years. Irs tax forms 2011 These should be available for IRS review. Irs tax forms 2011 There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Irs tax forms 2011 Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Irs tax forms 2011 See Farm Crew Leaders in section 2. Irs tax forms 2011 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs tax forms 2011  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs tax forms 2011 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 forms 2011 See Regulations sections 1. Irs tax forms 2011 1361-4(a)(7) and 301. Irs tax forms 2011 7701-2(c)(2)(iv). Irs tax forms 2011 Photographs of missing children. Irs tax forms 2011  The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs tax forms 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs tax forms 2011 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 forms 2011 Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Irs tax forms 2011 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 forms 2011 However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs tax forms 2011 See Deposits on Business Days Only in section 8. Irs tax forms 2011 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 forms 2011 S. Irs tax forms 2011 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Irs tax forms 2011 See Private delivery services under Reminders. Irs tax forms 2011 The following are important dates and responsibilities. Irs tax forms 2011 Also see Publication 509, Tax Calendars. Irs tax forms 2011 By January 31. Irs tax forms 2011   Furnish wage and tax statements to employees. Irs tax forms 2011 Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Irs tax forms 2011 See section 10 for more information. Irs tax forms 2011 File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Irs tax forms 2011 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Irs tax forms 2011 U. Irs tax forms 2011 S. Irs tax forms 2011 Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Irs tax forms 2011 Pay or deposit (if more than $500) any balance of the tax due. Irs tax forms 2011 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs tax forms 2011 File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Irs tax forms 2011 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs tax forms 2011 By February 28. Irs tax forms 2011  File paper wage and tax statements with the Social Security Administration (SSA). Irs tax forms 2011 File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Irs tax forms 2011 For electronically filed returns, see By March 31 next. Irs tax forms 2011 By March 31. Irs tax forms 2011  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Irs tax forms 2011 Visit the SSA's Reporting Instructions & Information webpage at www. Irs tax forms 2011 socialsecurity. Irs tax forms 2011 gov/employer for more information. Irs tax forms 2011 By April 30, July 31, October 31, and January 31. Irs tax forms 2011  File Form 941-SS with the IRS. Irs tax forms 2011 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs tax forms 2011 Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Irs tax forms 2011 Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Irs tax forms 2011 If $500 or less, carry it over to the next quarter. Irs tax forms 2011 See section 11 for more information. Irs tax forms 2011 Prev  Up  Next   Home   More Online Publications