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State Tax File

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State Tax File

State tax file 1. State tax file   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. State tax file Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. State tax file   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. State tax file See Publication 501 for more information. State tax file Additional Medicare Tax. State tax file  Beginning in 2013, a 0. State tax file 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. State tax file For more information, see the Instructions for Form 1040, line 60, and Form 8959. State tax file Net Investment Income Tax. State tax file  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). State tax file NIIT is a 3. State tax file 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. State tax file For more information, see the Instructions for Form 1040, line 60, and Form 8960. State tax file Refundable credit for prior year minimum tax. State tax file  The refundable portion of the credit for prior year minimum tax is no longer available. State tax file Who must file. State tax file  Generally, the amount of income you can receive before you must file a return has been increased. State tax file See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. State tax file Reminders File online. State tax file  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. State tax file Create your own personal identification number (PIN) and file a completely paperless tax return. State tax file For more information, see Does My Return Have To Be on Paper , later. State tax file Change of address. State tax file  If you change your address, you should notify the IRS. State tax file You can use Form 8822 to notify the IRS of the change. State tax file See Change of Address , later, under What Happens After I File. State tax file Enter your social security number. State tax file  You must enter your social security number (SSN) in the spaces provided on your tax return. State tax file If you file a joint return, enter the SSNs in the same order as the names. State tax file Direct deposit of refund. State tax file  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. State tax file See Direct Deposit under Refunds, later. State tax file If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. State tax file Pay online or by phone. State tax file  If you owe additional tax, you may be able to pay online or by phone. State tax file See How To Pay , later. State tax file Installment agreement. State tax file  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. State tax file See Installment Agreement , later, under Amount You Owe. State tax file You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. State tax file Automatic 6-month extension. State tax file  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. State tax file S. State tax file Individual Income Tax Return. State tax file See Automatic Extension , later. State tax file Service in combat zone. State tax file  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. State tax file See Individuals Serving in Combat Zone , later, under When Do I Have To File. State tax file Adoption taxpayer identification number. State tax file  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). State tax file For more information, see Social Security Number (SSN) , later. State tax file Taxpayer identification number for aliens. State tax file  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. State tax file For more information, see Social Security Number (SSN) , later. State tax file Frivolous tax submissions. State tax file  The IRS has published a list of positions that are identified as frivolous. State tax file The penalty for filing a frivolous tax return is $5,000. State tax file Also, the $5,000 penalty will apply to other specified frivolous submissions. State tax file For more information, see Civil Penalties , later. State tax file Introduction This chapter discusses the following topics. State tax file Whether you have to file a return. State tax file Which form to use. State tax file How to file electronically. State tax file When, how, and where to file your return. State tax file What happens if you pay too little or too much tax. State tax file What records you should keep and how long you should keep them. State tax file How you can change a return you have already filed. State tax file Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. State tax file Individuals in general. State tax file (There are special rules for surviving spouses, executors, administrators, legal representatives, U. State tax file S. State tax file citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. State tax file S. State tax file possessions. State tax file ) Dependents. State tax file Certain children under age 19 or full-time students. State tax file Self-employed persons. State tax file Aliens. State tax file The filing requirements for each category are explained in this chapter. State tax file The filing requirements apply even if you do not owe tax. State tax file Even if you do not have to file a return, it may be to your advantage to do so. State tax file See Who Should File, later. State tax file File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. State tax file Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. State tax file Individuals—In General If you are a U. State tax file S. State tax file citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. State tax file To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. State tax file Even if no table shows that you must file, you may need to file to get money back. State tax file (See Who Should File , later. State tax file ) Gross income. State tax file   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. State tax file It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). State tax file Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). State tax file If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. State tax file   Common types of income are discussed in Part Two of this publication. State tax file Community income. State tax file   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. State tax file This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. State tax file See Publication 555, Community Property, for more information. State tax file Nevada, Washington, and California domestic partners. State tax file   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. State tax file See Publication 555. State tax file Self-employed individuals. State tax file   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. State tax file See Self-Employed Persons , later, for more information about your filing requirements. State tax file    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. State tax file Filing status. State tax file   Your filing status depends on whether you are single or married and on your family situation. State tax file Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. State tax file See chapter 2 for an explanation of each filing status. State tax file Age. State tax file   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. State tax file See Table 1-1. State tax file You are considered 65 on the day before your 65th birthday. State tax file For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. State tax file Table 1-1. State tax file 2013 Filing Requirements for Most Taxpayers IF your filing status is. State tax file . State tax file . State tax file AND at the end of 2013 you  were. State tax file . State tax file . State tax file * THEN file a return if  your gross income  was at least. State tax file . State tax file . State tax file ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. State tax file ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). State tax file Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). State tax file If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. State tax file Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. State tax file Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. State tax file But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. State tax file *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. State tax file Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. State tax file You are the surviving spouse, executor, administrator, or legal representative. State tax file The decedent met the filing requirements at the date of death. State tax file For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. State tax file U. State tax file S. State tax file Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. State tax file For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. State tax file S. State tax file Citizens and Resident Aliens Abroad. State tax file It is available online and at most U. State tax file S. State tax file embassies and consulates. State tax file See How To Get Tax Help in the back of this publication. State tax file Residents of Puerto Rico If you are a U. State tax file S. State tax file citizen and also a bona fide resident of Puerto Rico, you generally must file a U. State tax file S. State tax file income tax return for any year in which you meet the income requirements. State tax file This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. State tax file If you are a bona fide resident of Puerto Rico for the entire year, your U. State tax file S. State tax file gross income does not include income from sources within Puerto Rico. State tax file It does, however, include any income you received for your services as an employee of the United States or a U. State tax file S. State tax file agency. State tax file If you receive income from Puerto Rican sources that is not subject to U. State tax file S. State tax file tax, you must reduce your standard deduction. State tax file As a result, the amount of income you must have before you are required to file a U. State tax file S. State tax file income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. State tax file For more information, see Publication 570, Tax Guide for Individuals With Income From U. State tax file S. State tax file Possessions. State tax file Individuals With Income From U. State tax file S. State tax file Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. State tax file S. State tax file Virgin Islands, special rules may apply when determining whether you must file a U. State tax file S. State tax file federal income tax return. State tax file In addition, you may have to file a return with the individual island government. State tax file See Publication 570 for more information. State tax file Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. State tax file You also must file if your situation is described in Table 1-3. State tax file Responsibility of parent. State tax file   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. State tax file If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. State tax file If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. State tax file ” Child's earnings. State tax file   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. State tax file This is true even if under local law the child's parent has the right to the earnings and may actually have received them. State tax file But if the child does not pay the tax due on this income, the parent is liable for the tax. State tax file Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. State tax file If this election is made, the child does not have to file a return. State tax file See Parent's Election To Report Child's Interest and Dividends in chapter 31. State tax file Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. State tax file Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. State tax file You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). State tax file Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. State tax file 28 or more. State tax file (See Table 1-3. State tax file ) Use Schedule SE (Form 1040) to figure your self-employment tax. State tax file Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. State tax file For more information about this tax, see Publication 334, Tax Guide for Small Business. State tax file Employees of foreign governments or international organizations. State tax file   If you are a U. State tax file S. State tax file citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. State tax file Ministers. State tax file   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. State tax file This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. State tax file For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. State tax file Table 1-2. State tax file 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. State tax file If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. State tax file (See Table 1-3 for other situations when you must file. State tax file ) In this table, earned income includes salaries, wages, tips, and professional fees. State tax file It also includes taxable scholarship and fellowship grants. State tax file (See Scholarships and fellowships in chapter 12. State tax file ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. State tax file It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. State tax file Gross income is the total of your earned and unearned income. State tax file   Single dependents—Were you either age 65 or older or blind? □ No. State tax file You must file a return if any of the following apply. State tax file     • Your unearned income was more than $1,000. State tax file     • Your earned income was more than $6,100. State tax file     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. State tax file □ Yes. State tax file You must file a return if any of the following apply. State tax file     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). State tax file     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). State tax file     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). State tax file Married dependents—Were you either age 65 or older or blind? □ No. State tax file You must file a return if any of the following apply. State tax file     • Your unearned income was more than $1,000. State tax file     • Your earned income was more than $6,100. State tax file     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. State tax file     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. State tax file □ Yes. State tax file You must file a return if any of the following apply. State tax file     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). State tax file     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). State tax file     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. State tax file     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). State tax file Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. State tax file The rules used to determine your alien status are discussed in Publication 519, U. State tax file S. State tax file Tax Guide for Aliens. State tax file Resident alien. State tax file   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. State tax file S. State tax file citizens. State tax file Use the forms discussed in this publication. State tax file Nonresident alien. State tax file   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. State tax file S. State tax file citizens and resident aliens. State tax file See Publication 519 to find out if U. State tax file S. State tax file income tax laws apply to you and which forms you should file. State tax file Dual-status taxpayer. State tax file   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. State tax file Different rules apply for each part of the year. State tax file For information on dual-status taxpayers, see Publication 519. State tax file Table 1-3. State tax file Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. State tax file 1. State tax file   You owe any special taxes, including any of the following. State tax file   a. State tax file Alternative minimum tax. State tax file   b. State tax file Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. State tax file But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. State tax file   c. State tax file Household employment taxes. State tax file But if you are filing a return only because you owe this tax, you can file Schedule H by itself. State tax file   d. State tax file Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. State tax file   e. State tax file Recapture of first-time homebuyer credit. State tax file   f. State tax file Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. State tax file   g. State tax file Recapture taxes. State tax file 2. State tax file   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. State tax file 3. State tax file   You had net earnings from self-employment of at least $400. State tax file 4. State tax file   You had wages of $108. State tax file 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. State tax file Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. State tax file You had federal income tax withheld or made estimated tax payments. State tax file You qualify for the earned income credit. State tax file See chapter 36 for more information. State tax file You qualify for the additional child tax credit. State tax file See chapter 34 for more information. State tax file You qualify for the health coverage tax credit. State tax file See chapter 37 for more information. State tax file You qualify for the American opportunity credit. State tax file See chapter 35 for more information. State tax file You qualify for the credit for federal tax on fuels. State tax file See chapter 37 for more information. State tax file Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. State tax file (But also see Does My Return Have To Be on Paper , later. State tax file ) See the discussion under Form 1040 for when you must use that form. State tax file Form 1040EZ Form 1040EZ is the simplest form to use. State tax file You can use Form 1040EZ if all of the following apply. State tax file    Your filing status is single or married filing jointly. State tax file If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. State tax file You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. State tax file If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. State tax file You do not claim any dependents. State tax file Your taxable income is less than $100,000. State tax file Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. State tax file You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. State tax file You do not claim any credits other than the earned income credit. State tax file You do not owe any household employment taxes on wages you paid to a household employee. State tax file If you earned tips, they are included in boxes 5 and 7 of your Form W-2. State tax file You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. State tax file   You must meet all of these requirements to use Form 1040EZ. State tax file If you do not, you must use Form 1040A or Form 1040. State tax file Figuring tax. State tax file   On Form 1040EZ, you can use only the tax table to figure your income tax. State tax file You cannot use Form 1040EZ to report any other tax. State tax file Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. State tax file You can use Form 1040A if all of the following apply. State tax file    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. State tax file If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. State tax file You must use Form 1040. State tax file Your taxable income is less than $100,000. State tax file Your adjustments to income are for only the following items. State tax file Educator expenses. State tax file IRA deduction. State tax file Student loan interest deduction. State tax file Tuition and fees. State tax file You do not itemize your deductions. State tax file You claim only the following tax credits. State tax file The credit for child and dependent care expenses. State tax file (See chapter 32. State tax file ) The credit for the elderly or the disabled. State tax file (See chapter 33. State tax file ) The education credits. State tax file (See chapter 35. State tax file ) The retirement savings contribution credit. State tax file (See chapter 37. State tax file ) The child tax credit. State tax file (See chapter 34. State tax file ) The earned income credit. State tax file (See chapter 36. State tax file ) The additional child tax credit. State tax file (See chapter 34. State tax file ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. State tax file (See Publication 525, Taxable and Nontaxable Income. State tax file )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. State tax file   You must meet all these requirements to use Form 1040A. State tax file If you do not, you must use Form 1040. State tax file Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. State tax file You can use Form 1040 to report all types of income, deductions, and credits. State tax file You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. State tax file You must use Form 1040 if any of the following apply. State tax file    Your taxable income is $100,000 or more. State tax file You itemize your deductions on Schedule A. State tax file You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. State tax file You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. State tax file Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). State tax file You received $20 or more in tips in any 1 month and did not report all of them to your employer. State tax file (See chapter 6. State tax file ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. State tax file You claim any credits other than the credits listed earlier under Form 1040A. State tax file You owe the excise tax on insider stock compensation from an expatriated corporation. State tax file Your Form W-2 shows an amount in box 12 with a code Z. State tax file You had a qualified health savings account funding distribution from your IRA. State tax file You are an employee and your employer did not withhold social security and Medicare tax. State tax file You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. State tax file You are a debtor in a bankruptcy case filed after October 16, 2005. State tax file You must repay the first-time homebuyer credit. State tax file You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. State tax file Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). State tax file If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. State tax file See your tax return instructions for details. State tax file If you do not qualify for Free File, then you should check out IRS. State tax file gov for low-cost e-file options or Free File Fillable Forms. State tax file IRS e-file Table 1-4 lists the benefits of IRS e-file. State tax file IRS e-file uses automation to replace most of the manual steps needed to process paper returns. State tax file As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. State tax file However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. State tax file Using e-file does not affect your chances of an IRS examination of your return. State tax file Free File Fillable Forms. State tax file   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. State tax file These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. State tax file gov, and Apply only to a federal tax return. State tax file Electronic return signatures. State tax file   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). State tax file If you are filing online, you must use a Self-Select PIN. State tax file If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. State tax file Self-Select PIN. State tax file   The Self-Select PIN method allows you to create your own PIN. State tax file If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. State tax file   A PIN is any combination of five digits you choose except five zeros. State tax file If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. State tax file   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. State tax file Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. State tax file AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. State tax file If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. State tax file Visit us at IRS. State tax file gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. State tax file (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. State tax file The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. State tax file ) You will also be prompted to enter your date of birth. State tax file Table 1-4. State tax file Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. State tax file • Free File is available in English and Spanish. State tax file • Free File is available online 24 hours a day, 7 days a week. State tax file • Get your refund faster by e-filing using Direct Deposit. State tax file • Sign electronically with a secure self-selected PIN and file a completely paperless return. State tax file • Receive an acknowledgement that your return was received and accepted. State tax file • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. State tax file You can also file a return early and pay the amount you owe by the due date of your return. State tax file • Save time by preparing and e-filing federal and state returns together. State tax file • IRS computers quickly and automatically check for errors or other missing information. State tax file • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. State tax file You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. State tax file If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. State tax file This can be found at IRS. State tax file gov. State tax file Click on Request an Electronic Filing PIN. State tax file Or you can call 1-866-704-7388. State tax file Practitioner PIN. State tax file   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. State tax file The practitioner can provide you with details. State tax file Form 8453. State tax file   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. State tax file For details, see Form 8453. State tax file For more details, visit www. State tax file irs. State tax file gov/efile and click on “ Individuals. State tax file ” Identity Protection PIN. State tax file   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. State tax file If the IRS has not given you this type of number, leave these spaces blank. State tax file For more information, see the Instructions for Form 1040A or Form 1040. State tax file Power of attorney. State tax file   If an agent is signing your return for you, a power of attorney (POA) must be filed. State tax file Attach the POA to Form 8453 and file it using that form's instructions. State tax file See Signatures , later, for more information on POAs. State tax file State returns. State tax file   In most states, you can file an electronic state return simultaneously with your federal return. State tax file For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. State tax file irs. State tax file gov/efile. State tax file Refunds. State tax file   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. State tax file With e-file, your refund will be issued faster than if you filed on paper. State tax file   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. State tax file See Offset against debts under Refunds, later. State tax file Refund inquiries. State tax file   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. State tax file See Refund Information , later. State tax file Amount you owe. State tax file   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. State tax file See How To Pay , later, for information on how to pay the amount you owe. State tax file Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. State tax file A computer with Internet access and tax preparation software are all you need. State tax file Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. State tax file IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. State tax file For information, visit www. State tax file irs. State tax file gov/efile. State tax file Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. State tax file Others offer it for a fee. State tax file Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. State tax file Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. State tax file The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. State tax file Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. State tax file To find a site near you, call 1-800-906-9887. State tax file Or to find the nearest AARP TaxAide site, visit AARP's website at www. State tax file aarp. State tax file org/taxaide or call 1-888-227-7669. State tax file For more information on these programs, go to IRS. State tax file gov and enter keyword “VITA” in the search box. State tax file Using a Tax Professional Many tax professionals electronically file tax returns for their clients. State tax file You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. State tax file Note. State tax file Tax professionals may charge a fee for IRS e-file. State tax file Fees can vary depending on the professional and the specific services rendered. State tax file When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. State tax file For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. State tax file Table 1-5. State tax file When To File Your 2013 Return For U. State tax file S. State tax file citizens and residents who file returns on a calendar year. State tax file   For Most Taxpayers For Certain Taxpayers Outside the U. State tax file S. State tax file No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. State tax file When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. State tax file —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. State tax file Filing paper returns on time. State tax file   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. State tax file If you send your return by registered mail, the date of the registration is the postmark date. State tax file The registration is evidence that the return was delivered. State tax file If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. State tax file The postmarked certified mail receipt is evidence that the return was delivered. State tax file Private delivery services. State tax file   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. State tax file The private delivery service can tell you how to get written proof of this date. State tax file   For the IRS mailing address to use if you are using a private delivery service, go to IRS. State tax file gov and enter “private delivery service” in the search box. State tax file   The following are designated private delivery services. State tax file DHL Express (DHL): Same Day Service. State tax file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. State tax file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. State tax file M. State tax file , UPS Worldwide Express Plus, and UPS Worldwide Express. State tax file Filing electronic returns on time. State tax file   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. State tax file An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. State tax file   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. State tax file The date and time in your time zone controls whether your electronically filed return is timely. State tax file Filing late. State tax file   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. State tax file For more information, see Penalties , later. State tax file Also see Interest under Amount You Owe. State tax file   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. State tax file Nonresident alien. State tax file    If you are a nonresident alien and earn wages subject to U. State tax file S. State tax file income tax withholding, your 2013 U. State tax file S. State tax file income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. State tax file   If you do not earn wages subject to U. State tax file S. State tax file income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. State tax file See Publication 519 for more filing information. State tax file Filing for a decedent. State tax file   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. State tax file See Publication 559. State tax file Extensions of Time To File You may be able to get an extension of time to file your return. State tax file There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. State tax file Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. State tax file Example. State tax file If your return is due on April 15, 2014, you will have until October 15, 2014, to file. State tax file If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. State tax file You may also be charged penalties, discussed later. State tax file How to get the automatic extension. State tax file   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. State tax file E-file options. State tax file   There are two ways you can use e-file to get an extension of time to file. State tax file Complete Form 4868, Application for Automatic Extension of Time To File U. State tax file S. State tax file Individual Income Tax Return, to use as a worksheet. State tax file If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. State tax file If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. State tax file E-file using your personal computer or a tax professional. State tax file    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. State tax file You will need to provide certain information from your tax return for 2012. State tax file If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. State tax file E-file and pay by credit or debit card or by direct transfer from your bank account. State tax file   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. State tax file You can do this by phone or over the Internet. State tax file You do not file Form 4868. State tax file See Pay online , under How To Pay, later in this chapter. State tax file Filing a paper Form 4868. State tax file   You can get an extension of time to file by filing a paper Form 4868. State tax file Mail it to the address shown in the form instructions. State tax file   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. State tax file ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. State tax file When to file. State tax file   You must request the automatic extension by the due date for your return. State tax file You can file your return any time before the 6-month extension period ends. State tax file When you file your return. State tax file   Enter any payment you made related to the extension of time to file on Form 1040, line 68. State tax file If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. State tax file Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. State tax file Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. State tax file S. State tax file citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. State tax file However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. State tax file If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. State tax file See Individuals Serving in Combat Zone , later, for special rules that apply to you. State tax file Married taxpayers. State tax file   If you file a joint return, only one spouse has to qualify for this automatic extension. State tax file If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. State tax file How to get the extension. State tax file   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. State tax file (See the situations listed under (2), earlier. State tax file ) Extensions beyond 2 months. State tax file   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. State tax file File Form 4868 and check the box on line 8. State tax file No further extension. State tax file   An extension of more than 6 months will generally not be granted. State tax file However, if you are outside the United States and meet certain tests, you may be granted a longer extension. State tax file For more information, see When To File and Pay in Publication 54. State tax file Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. State tax file This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. State tax file Combat zone. State tax file   For purposes of the automatic extension, the term “combat zone” includes the following areas. State tax file The Arabian peninsula area, effective January 17, 1991. State tax file The Kosovo area, effective March 24, 1999. State tax file Afghanistan area, effective September 19, 2001. State tax file   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. State tax file The publication also has information about other tax benefits available to military personnel serving in a combat zone. State tax file Extension period. State tax file   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. State tax file   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. State tax file For example, you have 3½ months (January 1 – April 15) to file your tax return. State tax file Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. State tax file See Extension of Deadlines in Publication 3 for more information. State tax file   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. State tax file How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. State tax file It also explains how to complete certain sections of the form. State tax file You may find Table 1-6 helpful when you prepare your paper return. State tax file Table 1-6. State tax file Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. State tax file 2 — Get the forms, schedules, and publications you need. State tax file 3 — Fill in your return. State tax file 4 — Check your return to make sure it is correct. State tax file 5 — Sign and date your return. State tax file 6 — Attach all required forms and schedules. State tax file Electronic returns. State tax file   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. State tax file Substitute tax forms. State tax file   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. State tax file Form W-2. State tax file   If you were an employee, you should receive Form W-2 from your employer. State tax file You will need the information from this form to prepare your return. State tax file See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. State tax file   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. State tax file If it is mailed, you should allow adequate time to receive it before contacting your employer. State tax file If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. State tax file When you request IRS help, be prepared to provide the following information. State tax file Your name, address (including ZIP code), and phone number. State tax file Your SSN. State tax file Your dates of employment. State tax file Your employer's name, address (including ZIP code), and phone number. State tax file Form 1099. State tax file   If you received certain types of income, you may receive a Form 1099. State tax file For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). State tax file If it is mailed, you should allow adequate time to receive it before contacting the payer. State tax file If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. State tax file When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. State tax file A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. State tax file You must account for your income and expenses in a way that clearly shows your taxable income. State tax file The way you do this is called an accounting method. State tax file This section explains which accounting periods and methods you can use. State tax file Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. State tax file If you do not use a calendar year, your accounting period is a fiscal year. State tax file A regular fiscal year is a 12-month period that ends on the last day of any month except December. State tax file A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. State tax file You choose your accounting period (tax year) when you file your first income tax return. State tax file It cannot be longer than 12 months. State tax file More information. State tax file   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. State tax file Accounting Methods Your accounting method is the way you account for your income and expenses. State tax file Most taxpayers use either the cash method or an accrual method. State tax file You choose a method when you file your first income tax return. State tax file If you want to change your accounting method after that, you generally must get IRS approval. State tax file Cash method. State tax file   If you use this method, report all items of income in the year in which you actually or constructively receive them. State tax file Generally, you deduct all expenses in the year you actually pay them. State tax file This is the method most individual taxpayers use. State tax file Constructive receipt. State tax file   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. State tax file You do not need to have physical possession of it. State tax file For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). State tax file Garnisheed wages. State tax file   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. State tax file You must include these wages in income for the year you would have received them. State tax file Debts paid for you. State tax file   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. State tax file See Canceled Debts in chapter 12 for more information. State tax file Payment to third party. State tax file   If a third party is paid income from property you own, you have constructively received the income. State tax file It is the same as if you had actually received the income and paid it to the third party. State tax file Payment to an agent. State tax file   Income an agent receives for you is income you constructively received in the year the agent receives it. State tax file If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. State tax file Check received or available. State tax file   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. State tax file A check that was “made available to you” includes a check you have already received, but not cashed or deposited. State tax file It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. State tax file It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. State tax file No constructive receipt. State tax file   There may be facts to show that you did not constructively receive income. State tax file Example. State tax file Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. State tax file Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. State tax file Accrual method. State tax file   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. State tax file You generally deduct your expenses when you incur them, rather than when you pay them. State tax file Income paid in advance. State tax file   An advance payment of income is generally included in gross income in the year you receive it. State tax file Your method of accounting does not matter as long as the income is available to you. State tax file An advance payment may include rent or interest you receive in advance and pay for services you will perform later. State tax file   A limited deferral until the next tax year may be allowed for certain advance payments. State tax file See Publication 538 for specific information. State tax file Additional information. State tax file   For more information on accounting methods, including how to change your accounting method, see Publication 538. State tax file Social Security Number (SSN) You must enter your SSN on your return. State tax file If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. State tax file If you are filing a joint return, include the SSNs in the same order as the names. State tax file Use this same order in submitting other forms and documents to the IRS. State tax file Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. State tax file If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. State tax file If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. State tax file If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. State tax file Name change. State tax file   If you changed your name because of marriage, divorce, etc. State tax file , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. State tax file This prevents delays in processing your return and issuing refunds. State tax file It also safeguards your future social security benefits. State tax file Dependent's SSN. State tax file   You must provide the SSN of each dependent you claim, regardless of the dependent's age. State tax file This requirement applies to all dependents (not just your children) claimed on your tax return. State tax file Exception. State tax file    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. State tax file The document must show that the child was born alive. State tax file No SSN. State tax file   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. State tax file It usually takes about 2 weeks to get an SSN. State tax file If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. State tax file   If you are a U. State tax file S. State tax file citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. State tax file If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. State tax file   Form SS-5 is available at any SSA office, on the Internet at www. State tax file socialsecurity. State tax file gov, or by calling 1-800-772-1213. State tax file If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. State tax file   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . State tax file   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. State tax file Adoption taxpayer identification number (ATIN). State tax file   If you are in the process of adopting a child who is a U. State tax file S. State tax file citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. State tax file    File Form W-7A, Application for Taxpayer Identification Number for Pending U. State tax file S. State tax file Adoptions, with the IRS to get an ATIN if all of the following are true. State tax file You have a child living with you who was placed in your home for legal adoption. State tax file You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. State tax file You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. State tax file You are eligible to claim the child as a dependent on your tax return. State tax file After the adoption is final, you must apply for an SSN for the child. State tax file You cannot continue using the ATIN. State tax file   See Form W-7A for more information. State tax file Nonresident alien spouse. State tax file   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. State tax file If your spouse is not eligible for an SSN, see the following discussion on ITINs. State tax file Individual taxpayer identification number (ITIN). State tax file   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. State tax file This also applies to an alien spouse or dependent. State tax file To apply for an ITIN, file Form W-7 with the IRS. State tax file It usually takes about 6 to 10 weeks to get an ITIN. State tax file Enter the ITIN on your tax return wherever an SSN is requested. State tax file    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. State tax file See the Form W-7 instructions for how and where to file. State tax file You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. State tax file ITIN for tax use only. State tax file   An ITIN is for tax use only. State tax file It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. State tax file S. State tax file law. State tax file Penalty for not providing social security number. State tax file   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. State tax file See the discussion on Penalties , later, for more information. State tax file SSN on correspondence. State tax file   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. State tax file Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. State tax file Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. State tax file If you want $3 to go to this fund, check the box. State tax file If you are filing a joint return, your spouse can also have $3 go to the fund. State tax file If you check a box, your tax or refund will not change. State tax file Computations The following information may be useful in making the return easier to complete. State tax file Rounding off dollars. State tax file   You can round off cents to whole dollars on your return and schedules. State tax file If you do round to whole dollars, you must round all amounts. State tax file To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. State tax file For example, $1. State tax file 39 becomes $1 and $2. State tax file 50 becomes $3. State tax file   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. State tax file Example. State tax file You receive two Forms W-2: one showing wages of $5,000. State tax file 55 and one showing wages of $18,500. State tax file 73. State tax file On Form 1040, line 7, you would enter $23,501 ($5,000. State tax file 55 + $18,500. State tax file 73 = $23,501. State tax file 28), not $23,502 ($5,001 + $18,501). State tax file Equal amounts. State tax file   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. State tax file Example. State tax file Line 1 is $500. State tax file Line 3 is $500. State tax file Line 5 asks you to enter the smaller of line 1 or 3. State tax file Enter $500 on line 5. State tax file Negative amounts. State tax file   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. State tax file To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. State tax file Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. State tax file You may be able to file a paperless return using IRS e-file. State tax file There's nothing to attach or mail, not even your Forms W-2. State tax file See Does My Return Have To Be on Paper, earlier. State tax file Form W-2. State tax file   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. State tax file You should have a Form W-2 from each employer. State tax file If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. State tax file Attach it to the front page of your paper return, not to any attachments. State tax file For more information, see Form W-2 in chapter 4. State tax file   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. State tax file , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. State tax file Form 1040EZ. State tax file   There are no additional schedules to file with Form 1040EZ. State tax file Form 1040A. State tax file   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. State tax file Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. State tax file Do not attach items unless required to do so. State tax file Form 1040. State tax file   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. State tax file Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. State tax file Do not attach items unless required to do so. State tax file Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. State tax file If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Understanding Your CP237A Notice

Call us to request your refund check.


What you need to do

  • Call us at 1-800-829-0115 to request a replacement check.
  • If you have the expired check, please destroy it.
  • When you receive the new check, remember to cash it.

You may want to...

  • Call 1-800-TAX-FORM (1-800-829-3676) to request forms and publications.

Answers to Common Questions

When will I receive my replacement check?

You should receive the replacement check within 30 days.

Can I request that you mail my refund check to an alternate address?

Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed.


Tips for next year

If you are not already doing so, consider filing your taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about how to file electronically here.


Tax publications you may find useful


How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered. You can also authorize someone (such as an accountant) to contact the IRS on your behalf using a Power of Attorney and Declaration of Representative (Form 2848).


Reading your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP237A, Page 1

 

Page Last Reviewed or Updated: 07-Aug-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The State Tax File

State tax file Part Three -   Quarterly Filing Information Table of Contents 12. State tax file   Filing Form 720Attachments to Form 720. State tax file Conditions to allowance. State tax file 13. State tax file   Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. State tax file   Penalties and Interest 15. State tax file   Examination and Appeal Procedures 16. State tax file   Rulings Program 17. State tax file   How To Get Tax Help 18. State tax file   Appendix Prev  Up  Next   Home   More Online Publications