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Printable 1040ez Pdf

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Printable 1040ez Pdf

Printable 1040ez pdf 1. Printable 1040ez pdf   Deducting Business Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: What Can I Deduct?Cost of Goods Sold Capital Expenses Capital versus Deductible Expenses Personal versus Business Expenses How Much Can I Deduct?Not-for-profit limits. Printable 1040ez pdf At-risk limits. Printable 1040ez pdf Passive activities. Printable 1040ez pdf Net operating loss. Printable 1040ez pdf When Can I Deduct an Expense?Economic performance. Printable 1040ez pdf Not-for-Profit ActivitiesGross Income Limit on Deductions What's New Optional safe harbor method to determine the business use of a home deduction. Printable 1040ez pdf  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Printable 1040ez pdf See Optional safe harbor method under Business use of your home , later. Printable 1040ez pdf Introduction This chapter covers the general rules for deducting business expenses. Printable 1040ez pdf Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. Printable 1040ez pdf Topics - This chapter discusses: What you can deduct How much you can deduct When you can deduct Not-for-profit activities Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 542 Corporations 547 Casualties, Disasters, and Thefts 587 Business Use of Your Home 925 Passive Activity and At-Risk Rules 936 Home Mortgage Interest Deduction 946 How To Depreciate Property Form (and Instructions) Sch A (Form 1040) Itemized Deductions 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit See chapter 12 for information about getting publications and forms. Printable 1040ez pdf What Can I Deduct? To be deductible, a business expense must be both ordinary and necessary. Printable 1040ez pdf An ordinary expense is one that is common and accepted in your industry. Printable 1040ez pdf A necessary expense is one that is helpful and appropriate for your trade or business. Printable 1040ez pdf An expense does not have to be indispensable to be considered necessary. Printable 1040ez pdf Even though an expense may be ordinary and necessary, you may not be allowed to deduct the expense in the year you paid or incurred it. Printable 1040ez pdf In some cases you may not be allowed to deduct the expense at all. Printable 1040ez pdf Therefore, it is important to distinguish usual business expenses from expenses that include the following. Printable 1040ez pdf The expenses used to figure cost of goods sold, Capital expenses, and Personal expenses. Printable 1040ez pdf Cost of Goods Sold If your business manufactures products or purchases them for resale, you generally must value inventory at the beginning and end of each tax year to determine your cost of goods sold. Printable 1040ez pdf Some of your business expenses may be included in figuring cost of goods sold. Printable 1040ez pdf Cost of goods sold is deducted from your gross receipts to figure your gross profit for the year. Printable 1040ez pdf If you include an expense in the cost of goods sold, you cannot deduct it again as a business expense. Printable 1040ez pdf The following are types of expenses that go into figuring cost of goods sold. Printable 1040ez pdf The cost of products or raw materials, including freight. Printable 1040ez pdf Storage. Printable 1040ez pdf Direct labor (including contributions to pension or annuity plans) for workers who produce the products. Printable 1040ez pdf Factory overhead. Printable 1040ez pdf Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Printable 1040ez pdf Indirect costs include rent, interest, taxes, storage, purchasing, processing, repackaging, handling, and administrative costs. Printable 1040ez pdf This rule does not apply to personal property you acquire for resale if your average annual gross receipts (or those of your predecessor) for the preceding 3 tax years are not more than $10 million. Printable 1040ez pdf For more information, see the following sources. Printable 1040ez pdf Cost of goods sold—chapter 6 of Publication 334. Printable 1040ez pdf Inventories—Publication 538. Printable 1040ez pdf Uniform capitalization rules—Publication 538 and section 263A of the Internal Revenue Code and the related regulations. Printable 1040ez pdf Capital Expenses You must capitalize, rather than deduct, some costs. Printable 1040ez pdf These costs are a part of your investment in your business and are called “capital expenses. Printable 1040ez pdf ” Capital expenses are considered assets in your business. Printable 1040ez pdf In general, you capitalize three types of costs. Printable 1040ez pdf Business start-up costs (See Tip below). Printable 1040ez pdf Business assets. Printable 1040ez pdf Improvements. Printable 1040ez pdf You can elect to deduct or amortize certain business start-up costs. Printable 1040ez pdf See chapters 7 and 8. Printable 1040ez pdf Cost recovery. Printable 1040ez pdf   Although you generally cannot take a current deduction for a capital expense, you may be able to recover the amount you spend through depreciation, amortization, or depletion. Printable 1040ez pdf These recovery methods allow you to deduct part of your cost each year. Printable 1040ez pdf In this way, you are able to recover your capital expense. Printable 1040ez pdf See Amortization (chapter 8) and Depletion (chapter 9) in this publication. Printable 1040ez pdf A taxpayer can elect to deduct a portion of the costs of certain depreciable property as a section 179 deduction. Printable 1040ez pdf A greater portion of these costs can be deducted if the property is qualified disaster assistance property. Printable 1040ez pdf See Publication 946 for details. Printable 1040ez pdf Going Into Business The costs of getting started in business, before you actually begin business operations, are capital expenses. Printable 1040ez pdf These costs may include expenses for advertising, travel, or wages for training employees. Printable 1040ez pdf If you go into business. Printable 1040ez pdf   When you go into business, treat all costs you had to get your business started as capital expenses. Printable 1040ez pdf   Usually you recover costs for a particular asset through depreciation. Printable 1040ez pdf Generally, you cannot recover other costs until you sell the business or otherwise go out of business. Printable 1040ez pdf However, you can choose to amortize certain costs for setting up your business. Printable 1040ez pdf See Starting a Business in chapter 8 for more information on business start-up costs. Printable 1040ez pdf If your attempt to go into business is unsuccessful. Printable 1040ez pdf   If you are an individual and your attempt to go into business is not successful, the expenses you had in trying to establish yourself in business fall into two categories. Printable 1040ez pdf The costs you had before making a decision to acquire or begin a specific business. Printable 1040ez pdf These costs are personal and nondeductible. Printable 1040ez pdf They include any costs incurred during a general search for, or preliminary investigation of, a business or investment possibility. Printable 1040ez pdf The costs you had in your attempt to acquire or begin a specific business. Printable 1040ez pdf These costs are capital expenses and you can deduct them as a capital loss. Printable 1040ez pdf   If you are a corporation and your attempt to go into a new trade or business is not successful, you may be able to deduct all investigatory costs as a loss. Printable 1040ez pdf   The costs of any assets acquired during your unsuccessful attempt to go into business are a part of your basis in the assets. Printable 1040ez pdf You cannot take a deduction for these costs. Printable 1040ez pdf You will recover the costs of these assets when you dispose of them. Printable 1040ez pdf Business Assets There are many different kinds of business assets; for example, land, buildings, machinery, furniture, trucks, patents, and franchise rights. Printable 1040ez pdf You must fully capitalize the cost of these assets, including freight and installation charges. Printable 1040ez pdf Certain property you produce for use in your trade or business must be capitalized under the uniform capitalization rules. Printable 1040ez pdf See Regulations section 1. Printable 1040ez pdf 263A-2 for information on these rules. Printable 1040ez pdf Improvements Improvements are generally major expenditures. Printable 1040ez pdf Some examples are: new electric wiring, a new roof, a new floor, new plumbing, bricking up windows to strengthen a wall, and lighting improvements. Printable 1040ez pdf The costs of making improvements to a business asset are capital expenses if the improvements add to the value of the asset, appreciably lengthen the time you can use it, or adapt it to a different use. Printable 1040ez pdf Beginning in 2014, you must capitalize as improvements costs that are for the betterment of a unit of property, restore the unit of property, or adapt the unit of property to a new or different use. Printable 1040ez pdf Temporary regulations allow you to capitalize costs meeting the above criteria for tax years beginning after 2011. Printable 1040ez pdf However, you can currently deduct repairs that keep your property in a normal efficient operating condition as a business expense. Printable 1040ez pdf Treat as repairs amounts paid to replace parts of a machine that only keep it in a normal operating condition. Printable 1040ez pdf Restoration plan. Printable 1040ez pdf   Capitalize the cost of reconditioning, improving, or altering your property as part of a general restoration plan to make it suitable for your business. Printable 1040ez pdf This applies even if some of the work would by itself be classified as repairs. Printable 1040ez pdf Capital versus Deductible Expenses To help you distinguish between capital and deductible expenses, different examples are given below. Printable 1040ez pdf Motor vehicles. Printable 1040ez pdf   You usually capitalize the cost of a motor vehicle you use in your business. Printable 1040ez pdf You can recover its cost through annual deductions for depreciation. Printable 1040ez pdf   There are dollar limits on the depreciation you can claim each year on passenger automobiles used in your business. Printable 1040ez pdf See Publication 463. Printable 1040ez pdf   Generally, repairs you make to your business vehicle are currently deductible. Printable 1040ez pdf However, amounts you pay to recondition and overhaul a business vehicle are capital expenses and are recovered through depreciation. Printable 1040ez pdf Roads and driveways. Printable 1040ez pdf    The cost of building a private road on your business property and the cost of replacing a gravel driveway with a concrete one are capital expenses you may be able to depreciate. Printable 1040ez pdf The cost of maintaining a private road on your business property is a deductible expense. Printable 1040ez pdf Tools. Printable 1040ez pdf   Unless the uniform capitalization rules apply, amounts spent for tools used in your business are deductible expenses if the tools have a life expectancy of less than 1 year or their cost is minor. Printable 1040ez pdf Machinery parts. Printable 1040ez pdf   Unless the uniform capitalization rules apply, the cost of replacing short-lived parts of a machine to keep it in good working condition, but not add to its life, is a deductible expense. Printable 1040ez pdf Heating equipment. Printable 1040ez pdf   The cost of changing from one heating system to another is a capital expense. Printable 1040ez pdf Personal versus Business Expenses Generally, you cannot deduct personal, living, or family expenses. Printable 1040ez pdf However, if you have an expense for something that is used partly for business and partly for personal purposes, divide the total cost between the business and personal parts. Printable 1040ez pdf You can deduct the business part. Printable 1040ez pdf For example, if you borrow money and use 70% of it for business and the other 30% for a family vacation, you generally can deduct 70% of the interest as a business expense. Printable 1040ez pdf The remaining 30% is personal interest and generally is not deductible. Printable 1040ez pdf See chapter 4 for information on deducting interest and the allocation rules. Printable 1040ez pdf Business use of your home. Printable 1040ez pdf   If you use part of your home for business, you may be able to deduct expenses for the business use of your home. Printable 1040ez pdf These expenses may include mortgage interest, insurance, utilities, repairs, and depreciation. Printable 1040ez pdf   To qualify to claim expenses for the business use of your home, you must meet both of the following tests. Printable 1040ez pdf The business part of your home must be used exclusively and regularly for your trade or business. Printable 1040ez pdf The business part of your home must be: Your principal place of business, or A place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, or A separate structure (not attached to your home) used in connection with your trade or business. Printable 1040ez pdf   You generally do not have to meet the exclusive use test for the part of your home that you regularly use either for the storage of inventory or product samples, or as a daycare facility. Printable 1040ez pdf   Your home office qualifies as your principal place of business if you meet the following requirements. Printable 1040ez pdf You use the office exclusively and regularly for administrative or management activities of your trade or business. Printable 1040ez pdf You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Printable 1040ez pdf   If you have more than one business location, determine your principal place of business based on the following factors. Printable 1040ez pdf The relative importance of the activities performed at each location. Printable 1040ez pdf If the relative importance factor does not determine your principal place of business, consider the time spent at each location. Printable 1040ez pdf Optional safe harbor method. Printable 1040ez pdf   Beginning in 2013, individual taxpayers can use the optional safe harbor method to determine the amount of deductible expenses attributable to certain business use of a residence during the tax year. Printable 1040ez pdf This method is an alternative to the calculation, allocation, and substantiation of actual expenses. Printable 1040ez pdf   The deduction under the optional method is limited to $1,500 per year based on $5 a square foot for up to 300 square feet. Printable 1040ez pdf Under this method, you claim your allowable mortgage interest, real estate taxes, and casualty losses on the home as itemized deductions on Schedule A (Form 1040). Printable 1040ez pdf You are not required to allocate these deductions between personal and business use, as is required under the regular method. Printable 1040ez pdf If you use the optional method, you cannot depreciate the portion of your home used in a trade or business. Printable 1040ez pdf   Business expenses unrelated to the home, such as advertising, supplies, and wages paid to employees, are still fully deductible. Printable 1040ez pdf All of the requirements discussed earlier under Business use of your home still apply. Printable 1040ez pdf   For more information on the deduction for business use of your home, including the optional safe harbor method, see Publication 587. Printable 1040ez pdf    If you were entitled to deduct depreciation on the part of your home used for business, you cannot exclude the part of the gain from the sale of your home that equals any depreciation you deducted (or could have deducted) for periods after May 6, 1997. Printable 1040ez pdf Business use of your car. Printable 1040ez pdf   If you use your car exclusively in your business, you can deduct car expenses. Printable 1040ez pdf If you use your car for both business and personal purposes, you must divide your expenses based on actual mileage. Printable 1040ez pdf Generally, commuting expenses between your home and your business location, within the area of your tax home, are not deductible. Printable 1040ez pdf   You can deduct actual car expenses, which include depreciation (or lease payments), gas and oil, tires, repairs, tune-ups, insurance, and registration fees. Printable 1040ez pdf Or, instead of figuring the business part of these actual expenses, you may be able to use the standard mileage rate to figure your deduction. Printable 1040ez pdf Beginning in 2013, the standard mileage rate is 56. Printable 1040ez pdf 5 cents per mile. Printable 1040ez pdf   If you are self-employed, you can also deduct the business part of interest on your car loan, state and local personal property tax on the car, parking fees, and tolls, whether or not you claim the standard mileage rate. Printable 1040ez pdf   For more information on car expenses and the rules for using the standard mileage rate, see Publication 463. Printable 1040ez pdf How Much Can I Deduct? Generally, you can deduct the full amount of a business expense if it meets the criteria of ordinary and necessary and it is not a capital expense. Printable 1040ez pdf Recovery of amount deducted (tax benefit rule). Printable 1040ez pdf   If you recover part of an expense in the same tax year in which you would have claimed a deduction, reduce your current year expense by the amount of the recovery. Printable 1040ez pdf If you have a recovery in a later year, include the recovered amount in income in that year. Printable 1040ez pdf However, if part of the deduction for the expense did not reduce your tax, you do not have to include that part of the recovered amount in income. Printable 1040ez pdf   For more information on recoveries and the tax benefit rule, see Publication 525. Printable 1040ez pdf Payments in kind. Printable 1040ez pdf   If you provide services to pay a business expense, the amount you can deduct is limited to your out-of-pocket costs. Printable 1040ez pdf You cannot deduct the cost of your own labor. Printable 1040ez pdf   Similarly, if you pay a business expense in goods or other property, you can deduct only what the property costs you. Printable 1040ez pdf If these costs are included in the cost of goods sold, do not deduct them again as a business expense. Printable 1040ez pdf Limits on losses. Printable 1040ez pdf   If your deductions for an investment or business activity are more than the income it brings in, you have a loss. Printable 1040ez pdf There may be limits on how much of the loss you can deduct. Printable 1040ez pdf Not-for-profit limits. Printable 1040ez pdf   If you carry on your business activity without the intention of making a profit, you cannot use a loss from it to offset other income. Printable 1040ez pdf See Not-for-Profit Activities , later. Printable 1040ez pdf At-risk limits. Printable 1040ez pdf   Generally, a deductible loss from a trade or business or other income-producing activity is limited to the investment you have “at risk” in the activity. Printable 1040ez pdf You are at risk in any activity for the following. Printable 1040ez pdf The money and adjusted basis of property you contribute to the activity. Printable 1040ez pdf Amounts you borrow for use in the activity if: You are personally liable for repayment, or You pledge property (other than property used in the activity) as security for the loan. Printable 1040ez pdf For more information, see Publication 925. Printable 1040ez pdf Passive activities. Printable 1040ez pdf   Generally, you are in a passive activity if you have a trade or business activity in which you do not materially participate, or a rental activity. Printable 1040ez pdf In general, deductions for losses from passive activities only offset income from passive activities. Printable 1040ez pdf You cannot use any excess deductions to offset other income. Printable 1040ez pdf In addition, passive activity credits can only offset the tax on net passive income. Printable 1040ez pdf Any excess loss or credits are carried over to later years. Printable 1040ez pdf Suspended passive losses are fully deductible in the year you completely dispose of the activity. Printable 1040ez pdf For more information, see Publication 925. Printable 1040ez pdf Net operating loss. Printable 1040ez pdf   If your deductions are more than your income for the year, you may have a “net operating loss. Printable 1040ez pdf ” You can use a net operating loss to lower your taxes in other years. Printable 1040ez pdf See Publication 536 for more information. Printable 1040ez pdf   See Publication 542 for information about net operating losses of corporations. Printable 1040ez pdf When Can I Deduct an Expense? When you can deduct an expense depends on your accounting method. Printable 1040ez pdf An accounting method is a set of rules used to determine when and how income and expenses are reported. Printable 1040ez pdf The two basic methods are the cash method and the accrual method. Printable 1040ez pdf Whichever method you choose must clearly reflect income. Printable 1040ez pdf For more information on accounting methods, see Publication 538. Printable 1040ez pdf Cash method. Printable 1040ez pdf   Under the cash method of accounting, you generally deduct business expenses in the tax year you pay them. Printable 1040ez pdf Accrual method. Printable 1040ez pdf   Under an accrual method of accounting, you generally deduct business expenses when both of the following apply. Printable 1040ez pdf The all-events test has been met. Printable 1040ez pdf The test is met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Printable 1040ez pdf Economic performance has occurred. Printable 1040ez pdf Economic performance. Printable 1040ez pdf   You generally cannot deduct or capitalize a business expense until economic performance occurs. Printable 1040ez pdf If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided, or the property is used. Printable 1040ez pdf If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Printable 1040ez pdf Example. Printable 1040ez pdf Your tax year is the calendar year. Printable 1040ez pdf In December 2013, the Field Plumbing Company did some repair work at your place of business and sent you a bill for $600. Printable 1040ez pdf You paid it by check in January 2014. Printable 1040ez pdf If you use the accrual method of accounting, deduct the $600 on your tax return for 2013 because all events have occurred to “fix” the fact of liability (in this case the work was completed), the liability can be determined, and economic performance occurred in that year. Printable 1040ez pdf If you use the cash method of accounting, deduct the expense on your 2014 return. Printable 1040ez pdf Prepayment. Printable 1040ez pdf   You generally cannot deduct expenses in advance, even if you pay them in advance. Printable 1040ez pdf This rule applies to both the cash and accrual methods. Printable 1040ez pdf It applies to prepaid interest, prepaid insurance premiums, and any other expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Printable 1040ez pdf Example. Printable 1040ez pdf In 2013, you sign a 10-year lease and immediately pay your rent for the first 3 years. Printable 1040ez pdf Even though you paid the rent for 2013, 2014, and 2015, you can only deduct the rent for 2013 on your 2013 tax return. Printable 1040ez pdf You can deduct the rent for 2014 and 2015 on your tax returns for those years. Printable 1040ez pdf Contested liability. Printable 1040ez pdf   Under the cash method, you can deduct a contested liability only in the year you pay the liability. Printable 1040ez pdf Under the accrual method, you can deduct contested liabilities such as taxes (except foreign or U. Printable 1040ez pdf S. Printable 1040ez pdf possession income, war profits, and excess profits taxes) either in the tax year you pay the liability (or transfer money or other property to satisfy the obligation) or in the tax year you settle the contest. Printable 1040ez pdf However, to take the deduction in the year of payment or transfer, you must meet certain conditions. Printable 1040ez pdf See Regulations section 1. Printable 1040ez pdf 461-2. Printable 1040ez pdf Related person. Printable 1040ez pdf   Under an accrual method of accounting, you generally deduct expenses when you incur them, even if you have not yet paid them. Printable 1040ez pdf However, if you and the person you owe are related and that person uses the cash method of accounting, you must pay the expense before you can deduct it. Printable 1040ez pdf Your deduction is allowed when the amount is includible in income by the related cash method payee. Printable 1040ez pdf See Related Persons in Publication 538. Printable 1040ez pdf Not-for-Profit Activities If you do not carry on your business or investment activity to make a profit, you cannot use a loss from the activity to offset other income. Printable 1040ez pdf Activities you do as a hobby, or mainly for sport or recreation, are often not entered into for profit. Printable 1040ez pdf The limit on not-for-profit losses applies to individuals, partnerships, estates, trusts, and S corporations. Printable 1040ez pdf It does not apply to corporations other than S corporations. Printable 1040ez pdf In determining whether you are carrying on an activity for profit, several factors are taken into account. Printable 1040ez pdf No one factor alone is decisive. Printable 1040ez pdf Among the factors to consider are whether: You carry on the activity in a businesslike manner, The time and effort you put into the activity indicate you intend to make it profitable, You depend on the income for your livelihood, Your losses are due to circumstances beyond your control (or are normal in the start-up phase of your type of business), You change your methods of operation in an attempt to improve profitability, You (or your advisors) have the knowledge needed to carry on the activity as a successful business, You were successful in making a profit in similar activities in the past, The activity makes a profit in some years, and You can expect to make a future profit from the appreciation of the assets used in the activity. Printable 1040ez pdf Presumption of profit. Printable 1040ez pdf   An activity is presumed carried on for profit if it produced a profit in at least 3 of the last 5 tax years, including the current year. Printable 1040ez pdf Activities that consist primarily of breeding, training, showing, or racing horses are presumed carried on for profit if they produced a profit in at least 2 of the last 7 tax years, including the current year. Printable 1040ez pdf The activity must be substantially the same for each year within this period. Printable 1040ez pdf You have a profit when the gross income from an activity exceeds the deductions. Printable 1040ez pdf   If a taxpayer dies before the end of the 5-year (or 7-year) period, the “test” period ends on the date of the taxpayer's death. Printable 1040ez pdf   If your business or investment activity passes this 3- (or 2-) years-of-profit test, the IRS will presume it is carried on for profit. Printable 1040ez pdf This means the limits discussed here will not apply. Printable 1040ez pdf You can take all your business deductions from the activity, even for the years that you have a loss. Printable 1040ez pdf You can rely on this presumption unless the IRS later shows it to be invalid. Printable 1040ez pdf Using the presumption later. Printable 1040ez pdf   If you are starting an activity and do not have 3 (or 2) years showing a profit, you can elect to have the presumption made after you have the 5 (or 7) years of experience allowed by the test. Printable 1040ez pdf   You can elect to do this by filing Form 5213. Printable 1040ez pdf Filing this form postpones any determination that your activity is not carried on for profit until 5 (or 7) years have passed since you started the activity. Printable 1040ez pdf   The benefit gained by making this election is that the IRS will not immediately question whether your activity is engaged in for profit. Printable 1040ez pdf Accordingly, it will not restrict your deductions. Printable 1040ez pdf Rather, you will gain time to earn a profit in the required number of years. Printable 1040ez pdf If you show 3 (or 2) years of profit at the end of this period, your deductions are not limited under these rules. Printable 1040ez pdf If you do not have 3 (or 2) years of profit, the limit can be applied retroactively to any year with a loss in the 5-year (or 7-year) period. Printable 1040ez pdf   Filing Form 5213 automatically extends the period of limitations on any year in the 5-year (or 7-year) period to 2 years after the due date of the return for the last year of the period. Printable 1040ez pdf The period is extended only for deductions of the activity and any related deductions that might be affected. Printable 1040ez pdf    You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity, or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. Printable 1040ez pdf Gross Income Gross income from a not-for-profit activity includes the total of all gains from the sale, exchange, or other disposition of property, and all other gross receipts derived from the activity. Printable 1040ez pdf Gross income from the activity also includes capital gains and rents received for the use of property which is held in connection with the activity. Printable 1040ez pdf You can determine gross income from any not-for-profit activity by subtracting the cost of goods sold from your gross receipts. Printable 1040ez pdf However, if you determine gross income by subtracting cost of goods sold from gross receipts, you must do so consistently, and in a manner that follows generally accepted methods of accounting. Printable 1040ez pdf Limit on Deductions If your activity is not carried on for profit, take deductions in the following order and only to the extent stated in the three categories. Printable 1040ez pdf If you are an individual, these deductions may be taken only if you itemize. Printable 1040ez pdf These deductions may be taken on Schedule A (Form 1040). Printable 1040ez pdf Category 1. Printable 1040ez pdf   Deductions you can take for personal as well as for business activities are allowed in full. Printable 1040ez pdf For individuals, all nonbusiness deductions, such as those for home mortgage interest, taxes, and casualty losses, belong in this category. Printable 1040ez pdf Deduct them on the appropriate lines of Schedule A (Form 1040). Printable 1040ez pdf For tax years beginning after December 31, 2008, you can deduct a casualty loss on property you own for personal use only to the extent it is more than $500 and exceeds 10% of your adjusted gross income (AGI). Printable 1040ez pdf The 10% AGI limitation does not apply to net disaster losses resulting from federally declared disasters in 2008 and 2009, and individuals are allowed to claim the net disaster losses even if they do not itemize their deductions. Printable 1040ez pdf The reduction amount returns to $100 for tax years beginning after December 31, 2009. Printable 1040ez pdf See Publication 547 for more information on casualty losses. Printable 1040ez pdf For the limits that apply to home mortgage interest, see Publication 936. Printable 1040ez pdf Category 2. Printable 1040ez pdf   Deductions that do not result in an adjustment to the basis of property are allowed next, but only to the extent your gross income from the activity is more than your deductions under the first category. Printable 1040ez pdf Most business deductions, such as those for advertising, insurance premiums, interest, utilities, and wages, belong in this category. Printable 1040ez pdf Category 3. Printable 1040ez pdf   Business deductions that decrease the basis of property are allowed last, but only to the extent the gross income from the activity exceeds the deductions you take under the first two categories. Printable 1040ez pdf Deductions for depreciation, amortization, and the part of a casualty loss an individual could not deduct in category (1) belong in this category. Printable 1040ez pdf Where more than one asset is involved, allocate depreciation and these other deductions proportionally. Printable 1040ez pdf    Individuals must claim the amounts in categories (2) and (3) as miscellaneous deductions on Schedule A (Form 1040). Printable 1040ez pdf They are subject to the 2%-of-adjusted-gross-income limit. Printable 1040ez pdf See Publication 529 for information on this limit. Printable 1040ez pdf Example. Printable 1040ez pdf Adriana is engaged in a not-for-profit activity. Printable 1040ez pdf The income and expenses of the activity are as follows. Printable 1040ez pdf Gross income $3,200 Subtract:     Real estate taxes $700   Home mortgage interest 900   Insurance 400   Utilities 700   Maintenance 200   Depreciation on an automobile 600   Depreciation on a machine 200 3,700 Loss $(500)   Adriana must limit her deductions to $3,200, the gross income she earned from the activity. Printable 1040ez pdf The limit is reached in category (3), as follows. Printable 1040ez pdf Limit on deduction $3,200 Category 1: Taxes and interest $1,600   Category 2: Insurance, utilities, and maintenance 1,300 2,900 Available for Category 3 $ 300   The $800 of depreciation is allocated between the automobile and machine as follows. Printable 1040ez pdf $600 $800 x $300 = $225 depreciation for the automobile             $200 $800 x $300 = $75 depreciation for the machine The basis of each asset is reduced accordingly. Printable 1040ez pdf Adriana includes the $3,200 of gross income on line 21 (other income) of Form 1040. Printable 1040ez pdf The $1,600 for category (1) is deductible in full on the appropriate lines for taxes and interest on Schedule A (Form 1040). Printable 1040ez pdf Adriana deducts the remaining $1,600 ($1,300 for category (2) and $300 for category (3)) as other miscellaneous deductions on Schedule A (Form 1040) subject to the 2%-of-adjusted-gross-income limit. Printable 1040ez pdf Partnerships and S corporations. Printable 1040ez pdf   If a partnership or S corporation carries on a not-for-profit activity, these limits apply at the partnership or S corporation level. Printable 1040ez pdf They are reflected in the individual shareholder's or partner's distributive shares. Printable 1040ez pdf More than one activity. Printable 1040ez pdf   If you have several undertakings, each may be a separate activity or several undertakings may be combined. Printable 1040ez pdf The following are the most significant facts and circumstances in making this determination. Printable 1040ez pdf The degree of organizational and economic interrelationship of various undertakings. Printable 1040ez pdf The business purpose that is (or might be) served by carrying on the various undertakings separately or together in a business or investment setting. Printable 1040ez pdf The similarity of the undertakings. Printable 1040ez pdf   The IRS will generally accept your characterization if it is supported by facts and circumstances. Printable 1040ez pdf    If you are carrying on two or more different activities, keep the deductions and income from each one separate. Printable 1040ez pdf Figure separately whether each is a not-for-profit activity. Printable 1040ez pdf Then figure the limit on deductions and losses separately for each activity that is not for profit. Printable 1040ez pdf Prev  Up  Next   Home   More Online Publications
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The Printable 1040ez Pdf

Printable 1040ez pdf 6. Printable 1040ez pdf   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Printable 1040ez pdf Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Printable 1040ez pdf In determining your U. Printable 1040ez pdf S. Printable 1040ez pdf income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Printable 1040ez pdf The most common dual-status tax years are the years of arrival and departure. Printable 1040ez pdf See Dual-Status Aliens in chapter 1. Printable 1040ez pdf If you are married and choose to be treated as a U. Printable 1040ez pdf S. Printable 1040ez pdf resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Printable 1040ez pdf Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Printable 1040ez pdf Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Printable 1040ez pdf S. Printable 1040ez pdf Individual Income Tax Return 1040-C U. Printable 1040ez pdf S. Printable 1040ez pdf Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Printable 1040ez pdf S. Printable 1040ez pdf Estimated Tax for Nonresident Alien Individuals 1040NR U. Printable 1040ez pdf S. Printable 1040ez pdf Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Printable 1040ez pdf Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Printable 1040ez pdf If you have not previously established a fiscal tax year, your tax year is the calendar year. Printable 1040ez pdf A calendar year is 12 consecutive months ending on December 31. Printable 1040ez pdf If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Printable 1040ez pdf S. Printable 1040ez pdf resident for any calendar year, you will be treated as a U. Printable 1040ez pdf S. Printable 1040ez pdf resident for any part of your fiscal year that falls within that calendar year. Printable 1040ez pdf Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Printable 1040ez pdf Income from sources outside the United States is taxable if you receive it while you are a resident alien. Printable 1040ez pdf The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Printable 1040ez pdf For the part of the year you are a nonresident alien, you are taxed on income from U. Printable 1040ez pdf S. Printable 1040ez pdf sources and on certain foreign source income treated as effectively connected with a U. Printable 1040ez pdf S. Printable 1040ez pdf trade or business. Printable 1040ez pdf (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Printable 1040ez pdf ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Printable 1040ez pdf The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen after receiving it and before the end of the year. Printable 1040ez pdf Income from U. Printable 1040ez pdf S. Printable 1040ez pdf sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Printable 1040ez pdf Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Printable 1040ez pdf In certain cases, however, treaty provisions may apply while you were a resident alien. Printable 1040ez pdf See chapter 9 for more information. Printable 1040ez pdf When determining what income is taxed in the United States, you must consider exemptions under U. Printable 1040ez pdf S. Printable 1040ez pdf tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Printable 1040ez pdf For a further discussion of tax treaties, see chapter 9. Printable 1040ez pdf Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Printable 1040ez pdf 1) Standard deduction. Printable 1040ez pdf   You cannot use the standard deduction allowed on Form 1040. Printable 1040ez pdf However, you can itemize any allowable deductions. Printable 1040ez pdf 2) Exemptions. Printable 1040ez pdf   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Printable 1040ez pdf 3) Head of household. Printable 1040ez pdf   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Printable 1040ez pdf 4) Joint return. Printable 1040ez pdf   You cannot file a joint return. Printable 1040ez pdf However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Printable 1040ez pdf 5) Tax rates. Printable 1040ez pdf   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Printable 1040ez pdf S. Printable 1040ez pdf trade or business. Printable 1040ez pdf You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Printable 1040ez pdf However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Printable 1040ez pdf S. Printable 1040ez pdf national. Printable 1040ez pdf  See the instructions for Form 1040NR to see if you qualify. Printable 1040ez pdf    A U. Printable 1040ez pdf S. Printable 1040ez pdf national is an individual who, although not a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen, owes his or her allegiance to the United States. Printable 1040ez pdf U. Printable 1040ez pdf S. Printable 1040ez pdf nationals include American Samoans and Northern Mariana Islanders who chose to become U. Printable 1040ez pdf S. Printable 1040ez pdf nationals instead of U. Printable 1040ez pdf S. Printable 1040ez pdf citizens. Printable 1040ez pdf 6) Tax credits. Printable 1040ez pdf   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen or resident, as discussed in chapter 1. Printable 1040ez pdf Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Printable 1040ez pdf Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Printable 1040ez pdf The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Printable 1040ez pdf You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Printable 1040ez pdf Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Printable 1040ez pdf S. Printable 1040ez pdf national, or Student or business apprentice from India. Printable 1040ez pdf For more information, see Exemptions in chapter 5. Printable 1040ez pdf How To Figure Tax When you figure your U. Printable 1040ez pdf S. Printable 1040ez pdf tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Printable 1040ez pdf Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Printable 1040ez pdf S. Printable 1040ez pdf citizens and residents. Printable 1040ez pdf Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Printable 1040ez pdf You cannot take any deductions against this income. Printable 1040ez pdf Social security and railroad retirement benefits. Printable 1040ez pdf   During the part of the year you are a nonresident alien, 85% of any U. Printable 1040ez pdf S. Printable 1040ez pdf social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Printable 1040ez pdf (See The 30% Tax in chapter 4. Printable 1040ez pdf )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Printable 1040ez pdf Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Printable 1040ez pdf If you received U. Printable 1040ez pdf S. Printable 1040ez pdf social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Printable 1040ez pdf You will not receive separate statements for the benefits received during your periods of U. Printable 1040ez pdf S. Printable 1040ez pdf residence and nonresidence. Printable 1040ez pdf Therefore, it is important for you to keep careful records of these amounts. Printable 1040ez pdf You will need this information to properly complete your return and determine your tax liability. Printable 1040ez pdf If you received railroad retirement benefits while you were a nonresident alien, the U. Printable 1040ez pdf S. Printable 1040ez pdf Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Printable 1040ez pdf If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Printable 1040ez pdf Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Printable 1040ez pdf Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Printable 1040ez pdf There are certain restrictions that may apply. Printable 1040ez pdf These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Printable 1040ez pdf Foreign tax credit. Printable 1040ez pdf   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Printable 1040ez pdf   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Printable 1040ez pdf For more information, see the Instructions for Form 1116 and Publication 514. Printable 1040ez pdf Child and dependent care credit. Printable 1040ez pdf   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Printable 1040ez pdf Generally, you must be able to claim an exemption for your dependent. Printable 1040ez pdf   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Printable 1040ez pdf   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Printable 1040ez pdf   For more information, get Publication 503 and Form 2441. Printable 1040ez pdf Retirement savings contributions credit. Printable 1040ez pdf   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Printable 1040ez pdf You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Printable 1040ez pdf Use Form 8880 to figure the credit. Printable 1040ez pdf For more information, see Publication 590. Printable 1040ez pdf Child tax credit. Printable 1040ez pdf   You may be able to take this credit if you have a qualifying child. Printable 1040ez pdf   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Printable 1040ez pdf Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Printable 1040ez pdf Is a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen, a U. Printable 1040ez pdf S. Printable 1040ez pdf national, or a resident alien. Printable 1040ez pdf Did not provide over half of his or her own support for 2013. Printable 1040ez pdf Lived with you more than half of 2013. Printable 1040ez pdf Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Printable 1040ez pdf Is claimed as a dependent on your return. Printable 1040ez pdf An adopted child is always treated as your own child. Printable 1040ez pdf An adopted child includes a child lawfully placed with you for legal adoption. Printable 1040ez pdf   See your form instructions for additional details. Printable 1040ez pdf Adoption credit. Printable 1040ez pdf   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Printable 1040ez pdf This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Printable 1040ez pdf To claim the adoption credit, file Form 8839 with the U. Printable 1040ez pdf S. Printable 1040ez pdf income tax return that you file. Printable 1040ez pdf   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Printable 1040ez pdf Payments You can report as payments against your U. Printable 1040ez pdf S. Printable 1040ez pdf income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Printable 1040ez pdf These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Printable 1040ez pdf S. Printable 1040ez pdf sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Printable 1040ez pdf Forms To File The U. Printable 1040ez pdf S. Printable 1040ez pdf income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Printable 1040ez pdf Resident at end of year. Printable 1040ez pdf   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Printable 1040ez pdf S. Printable 1040ez pdf resident on the last day of the tax year. Printable 1040ez pdf Write “Dual-Status Return” across the top of the return. Printable 1040ez pdf Attach a statement to your return to show the income for the part of the year you are a nonresident. Printable 1040ez pdf You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Printable 1040ez pdf Nonresident at end of year. Printable 1040ez pdf   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Printable 1040ez pdf S. Printable 1040ez pdf resident on the last day of the tax year. Printable 1040ez pdf Write “Dual-Status Return” across the top of the return. Printable 1040ez pdf Attach a statement to your return to show the income for the part of the year you are a resident. Printable 1040ez pdf You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Printable 1040ez pdf   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Printable 1040ez pdf For more information, see Expatriation Tax in chapter 4. Printable 1040ez pdf Statement. Printable 1040ez pdf   Any statement must have your name, address, and taxpayer identification number on it. Printable 1040ez pdf You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Printable 1040ez pdf When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Printable 1040ez pdf If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Printable 1040ez pdf In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Printable 1040ez pdf If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Printable 1040ez pdf If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Printable 1040ez pdf If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Printable 1040ez pdf If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Printable 1040ez pdf In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Printable 1040ez pdf O. Printable 1040ez pdf Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Printable 1040ez pdf Prev  Up  Next   Home   More Online Publications