Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Tax Forms

1040x Electronic FilingFree E-file 2012 TaxesHow Do You File An Amended Tax ReturnHow To File Self Employed Taxes2011 Form 1040Download A 1040ez Federal Tax FormFile 2012 Federal TaxesI Need To Print A 1040ez Form2005 Tax FormsForm 1040 EzTurbotax Amended Return2006 Free Tax Filing140ez 2011How To File A 2012 Tax ReturnAmended ReturnCan I File My 2011 Taxes On TurbotaxFreetaxTax Planning Us 2006 Taxes1040 Tax Forms PrintableTax Planning Us 1040aWhere To File 2012 Taxes OnlineWhere To File 1040x 2010Tax Form 1040nr1040x Forms OnlineForm 1040ezState Income Tax FormIrs Amended FormFiling 2010 Taxes Online FreeFederal Income Tax Forms 2011Amend 2008 Tax ReturnIrsH&r Block Online TaxesFile A Tax Extension Online For FreeUnemployed File TaxesState Tax Forms Online1o40ezWww H&r BlockAmend 2011 Tax Return FreeAmend Federal Tax Return 20121040 Ez Form

Irs Tax Forms

Irs tax forms Index A Acknowledgment, Acknowledgment. Irs tax forms Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. Irs tax forms B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. Irs tax forms C Canadian charity, Canadian charities. Irs tax forms Capital gain property, Capital Gain Property Car expenses, Car expenses. Irs tax forms , Car expenses. Irs tax forms Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. Irs tax forms Church deacon, Church deacon. Irs tax forms Clothing Fair market value of, Used clothing. Irs tax forms Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. Irs tax forms D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). Irs tax forms Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. Irs tax forms F Farmer, Qualified farmer or rancher. Irs tax forms Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. Irs tax forms Israeli, Israeli charities. Irs tax forms Mexican, Mexican charities. Irs tax forms Form 8282, Form 8282. Irs tax forms 8283, Total deduction over $500. Irs tax forms Foster parents, Foster parents. Irs tax forms Free tax services, Free help with your tax return. Irs tax forms Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. Irs tax forms Household items Fair market value of, Household items. Irs tax forms How to report, How To Report Noncash contributions, Reporting expenses for student living with you. Irs tax forms I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. Irs tax forms L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. Irs tax forms Mexican charity, Mexican charities. Irs tax forms Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. Irs tax forms N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. Irs tax forms Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. Irs tax forms Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. Irs tax forms , Payroll deductions. Irs tax forms Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. Irs tax forms , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. Irs tax forms Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. Irs tax forms Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. Irs tax forms Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. Irs tax forms Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. Irs tax forms Exchange program, Mutual exchange program. Irs tax forms Living with you, Student living with you. Irs tax forms Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. Irs tax forms T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. Irs tax forms Travel expenses, Travel. Irs tax forms Travel expenses for charitable services, Deductible travel expenses. Irs tax forms Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. Irs tax forms Uniforms, Uniforms. Irs tax forms Unrelated use, Unrelated use. Irs tax forms V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev  Up     Home   More Online Publications
Español

Terms of Service for Developer Resources

The following terms of service govern the USA.gov Developer Resources web pages and services, from the U.S. General Services Administration (GSA). These are offered subject to your acceptance of the terms and conditions contained herein as well as any relevant sections of the USA.gov Site Policies (collectively, the "Agreement").


Scope

All of the content, documentation, code and related materials made available to you through USA.gov is subject to these terms. Access to or use of USA.gov services or its content constitutes acceptance to this Agreement.

Secondary Use

Data accessed through USA.gov do not, and should not, include controls over its end use. However, as the data owners or authoritative sources, the Departments and Agencies providing the data retain version control. Once the data has been downloaded from USA.gov, the U.S. Government cannot vouch for the quality and timeliness of any analyses conducted with data retrieved.

Citing Data

Users of publicly-available APIs should cite the date that data were accessed or retrieved using the APIs. Finally, users must clearly state that "USA.gov and the federal government cannot vouch for the data or analyses derived from these data after the data have been retrieved from USA.gov." GSA or USA.gov logos may not be used by persons who are not GSA employees or on products (including Web pages) that are not GSA-sponsored.

Public Participation

In support of the Transparency and Open Government Initiative, recommendations from individuals, groups, and organizations regarding the presentation of data, data types, and metadata will contribute to the evolution of USA.gov’s publicly-accessible APIs.

Modification or False Representation of Content

You may not modify or falsely represent content accessed through USA.gov and still claim the source is USA.gov.

Right to Limit

Use of the APIs may be subject to certain limitations on access, calls, or use as set forth within this Agreement or otherwise provided by GSA. If GSA reasonably believes that you have attempted to exceed or circumvent these limits, your ability to use the API may be permanently or temporarily blocked.

GSA may monitor your use of its services to improve the service or to insure compliance with this Agreement.

Service Termination

If you wish to terminate this Agreement, you may do so by refraining from further use of the services. GSA reserves the right (though not the obligation) to (1) refuse to provide the services to you, if it is GSA’s opinion that use violates any GSA policy, or (2) terminate or deny you access to and use of all or part of the services at any time for any other reason in its sole discretion. Any hosted applications may also be shutdown or removed. All provisions of this Agreement which by their nature should survive termination shall survive termination including, without limitation, warranty disclaimers, indemnity, and limitations of liability.

Changes

GSA reserves the right, at its sole discretion, to modify or replace this Agreement, in whole or in part. Your continued use of or access to the USA.gov services following posting of any changes to this Agreement constitutes acceptance of those modified terms. GSA may, in the future, offer new services and/or features. Such new features and/or services shall be subject to the terms and conditions of this Agreement.

Disclaimer of Warranties

USA.gov services are provided “as is” and on an “as-available” basis. GSA hereby disclaims all warranties of any kind, express or implied, including without limitation the warranties of merchantability, fitness for a particular purpose, and non-infringement. GSA makes no warranty that the services will be error free or that access thereto will be continuous or uninterrupted.

Limitations on Liability

In no event will GSA be liable with to respect to any subject matter of this Agreement under any contract, negligence, strict liability or other legal or equitable theory for: (1) any special, incidental, or consequential damages; (2) the cost of procurement of substitute products or services; or (3) for interruption of use or loss or corruption of data.

General Representations

You hereby warrant that (1) your use of the services will be in strict accordance with the USA.gov privacy policy, this Agreement, and all applicable laws and regulations, and (2) your use of the services will not infringe or misappropriate the intellectual property rights of any third party.

Indemnification

You agree to indemnify and hold harmless GSA, its contractors, employees, agents, and the like from and against any and all claims and expenses including attorney’s fees, arising out of your use of the APIs, including but not limited to violation of this Agreement. This Indemnification clause shall not apply to government entities.

Miscellaneous

This Agreement constitutes the entire Agreement between GSA and you concerning the subject matter hereof, and may only be modified by the posting of a revised version on this page by GSA.

Disputes

Any disputes arising out of this Agreement and access to or use of the services shall be governed by federal law.

No Waiver of Rights

GSA’s failure to exercise or enforce any right or provision of this Agreement shall not constitute waiver of such right or provision.

Back to Top

The Irs Tax Forms

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