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Tax Forms 1040 Ez

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Tax Forms 1040 Ez

Tax forms 1040 ez Index A Accounting method Accrual, Accrual Method, Accrual method. Tax forms 1040 ez Automatic procedures, Automatic change procedures. Tax forms 1040 ez Cash, Cash Method, Cash method. Tax forms 1040 ez Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. Tax forms 1040 ez Administrator, Executor or administrator. Tax forms 1040 ez Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). Tax forms 1040 ez Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). Tax forms 1040 ez Appeal rights, Appeals. Tax forms 1040 ez Appreciation, Appreciation. Tax forms 1040 ez Audits, Examinations (audits). Tax forms 1040 ez Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. Tax forms 1040 ez Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. Tax forms 1040 ez Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). Tax forms 1040 ez Cash discount, Cash discounts. Tax forms 1040 ez , Cash discounts. Tax forms 1040 ez Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. Tax forms 1040 ez Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. Tax forms 1040 ez Claim for refund, Refunds. Tax forms 1040 ez Collection of tax, Collections. Tax forms 1040 ez Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. Tax forms 1040 ez Condemned property, Condemned property. Tax forms 1040 ez Consignments, Consignments. Tax forms 1040 ez Construction allowances, Construction allowances. Tax forms 1040 ez Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). Tax forms 1040 ez Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). Tax forms 1040 ez Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). Tax forms 1040 ez Disabled access, Disabled access credit (Form 8826). Tax forms 1040 ez Distilled spirits, Distilled spirits credit (Form 8906). Tax forms 1040 ez Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). Tax forms 1040 ez How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Tax forms 1040 ez Investment, Investment credit (Form 3468). Tax forms 1040 ez Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). Tax forms 1040 ez Low-income housing, Low-income housing credit (Form 8586). Tax forms 1040 ez New markets, New markets credit (Form 8874). Tax forms 1040 ez Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). Tax forms 1040 ez Orphan drug, Orphan drug credit (Form 8820). Tax forms 1040 ez Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). Tax forms 1040 ez Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Tax forms 1040 ez Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Tax forms 1040 ez Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). Tax forms 1040 ez Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). Tax forms 1040 ez Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Tax forms 1040 ez Work opportunity, Work opportunity credit (Form 5884). Tax forms 1040 ez D Damages, Damages. Tax forms 1040 ez Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. Tax forms 1040 ez Refund offset against, Offset against debts. Tax forms 1040 ez Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. Tax forms 1040 ez Business bad debt, Business bad debt. Tax forms 1040 ez Calendar tax year, Calendar tax year. Tax forms 1040 ez Cash discount, Cash discounts. Tax forms 1040 ez , Cash discounts. Tax forms 1040 ez Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. Tax forms 1040 ez Entertainment expenses, Entertainment expenses. Tax forms 1040 ez Fair market value, Fair market value. Tax forms 1040 ez Fiscal tax year, Fiscal tax year. Tax forms 1040 ez Fringe benefit, Fringe benefits. Tax forms 1040 ez Local transportation expenses, Local transportation expenses. Tax forms 1040 ez Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. Tax forms 1040 ez Ordinary expense, Introduction Principal place of business, Principal place of business. Tax forms 1040 ez Qualified long-term real property, Qualified long-term real property. Tax forms 1040 ez Qualified real property business debt, Cancellation of qualified real property business debt. Tax forms 1040 ez Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. Tax forms 1040 ez Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. Tax forms 1040 ez Tax home, Local transportation expenses. Tax forms 1040 ez Trade discount, Trade discounts. Tax forms 1040 ez , Cash discounts. Tax forms 1040 ez Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. Tax forms 1040 ez Depreciation, recapture, Recapture of depreciation. Tax forms 1040 ez Direct seller, Direct seller. Tax forms 1040 ez , Real estate agent or direct seller. Tax forms 1040 ez Disabled access credit, Disabled access credit (Form 8826). Tax forms 1040 ez Disposition of property Business property, Introduction Installment sale, Installment sales. Tax forms 1040 ez , Installment sales. Tax forms 1040 ez Like-kind exchange, Like-kind exchanges. Tax forms 1040 ez , Like-kind exchanges. Tax forms 1040 ez , Exchange of like-kind property. Tax forms 1040 ez Nontaxable exchange, Nontaxable exchanges. Tax forms 1040 ez Sale of a business, Sale of a business. Tax forms 1040 ez Distilled spirits credit, Distilled spirits credit (Form 8906). Tax forms 1040 ez Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. Tax forms 1040 ez Drawing account, Merchandise withdrawn from sale. Tax forms 1040 ez Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. Tax forms 1040 ez EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. Tax forms 1040 ez Employee benefit programs, Fringe benefits. Tax forms 1040 ez Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). Tax forms 1040 ez Employment taxes About, Employment Taxes Deduction for, Employment taxes. Tax forms 1040 ez Entertainment expenses, Entertainment expenses. Tax forms 1040 ez (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. Tax forms 1040 ez Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). Tax forms 1040 ez Excise taxes About, Excise Taxes Deduction for, Excise taxes. Tax forms 1040 ez Executor, Executor or administrator. Tax forms 1040 ez Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. Tax forms 1040 ez Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. Tax forms 1040 ez , Fishing crew member. Tax forms 1040 ez Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. Tax forms 1040 ez 1099-B (barter), Information returns. Tax forms 1040 ez 1099-MISC (miscellaneous), Form 1099-MISC. Tax forms 1040 ez , Information returns. Tax forms 1040 ez 1128 (change tax year), Change in tax year. Tax forms 1040 ez 2210 (underpayment of estimated tax), Penalty for underpayment of tax. Tax forms 1040 ez 2290 (excise tax for heavy trucks), Form 2290. Tax forms 1040 ez 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). Tax forms 1040 ez 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. Tax forms 1040 ez 4684 (casualty and theft), Casualties and thefts. Tax forms 1040 ez 4797 (sale of business property), Dispositions of business property and depreciable property. Tax forms 1040 ez , Condemned property. Tax forms 1040 ez , Listed property. Tax forms 1040 ez 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). Tax forms 1040 ez 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. Tax forms 1040 ez 720 (excise tax return), Form 720. Tax forms 1040 ez 8300 (cash payments over $10,000), Form 8300. Tax forms 1040 ez 8586 (low-income housing), Low-income housing credit (Form 8586). Tax forms 1040 ez 8594 (asset acquisition), Sale of a business. Tax forms 1040 ez 8820 (orphan drug credit), Orphan drug credit (Form 8820). Tax forms 1040 ez 8824 (like-kind exchange), Like-kind exchanges. Tax forms 1040 ez , Like-kind exchanges. Tax forms 1040 ez 8826 (disabled access credit), Disabled access credit (Form 8826). Tax forms 1040 ez 8829 (business in home), Deduction limit. Tax forms 1040 ez 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Tax forms 1040 ez 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Tax forms 1040 ez 8857 (innocent spouse), Innocent spouse relief. Tax forms 1040 ez 8874 (new markets credit), New markets credit (Form 8874). Tax forms 1040 ez 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). Tax forms 1040 ez 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). Tax forms 1040 ez 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). Tax forms 1040 ez 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). Tax forms 1040 ez 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). Tax forms 1040 ez 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). Tax forms 1040 ez , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). Tax forms 1040 ez 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). Tax forms 1040 ez 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). Tax forms 1040 ez 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). Tax forms 1040 ez 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. Tax forms 1040 ez SS-4 (application for EIN), Employer identification number (EIN). Tax forms 1040 ez SS-5 (application for SSN), Social security number (SSN). Tax forms 1040 ez W-2 (report wages), Form W-2. Tax forms 1040 ez W-4 (employee withholding), Employee. Tax forms 1040 ez W-7 (application for ITIN), Individual taxpayer identification number (ITIN). Tax forms 1040 ez W-9 (request for TIN), Other payee. Tax forms 1040 ez Fringe benefits, Fringe benefits. Tax forms 1040 ez Fuel taxes, Fuel taxes. Tax forms 1040 ez G Gains and losses, Gains and losses. Tax forms 1040 ez General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. Tax forms 1040 ez Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. Tax forms 1040 ez Husband and wife business, Business owned and operated by spouses. Tax forms 1040 ez I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. Tax forms 1040 ez Gains and losses, Gains and losses. Tax forms 1040 ez Kickbacks, Kickbacks. Tax forms 1040 ez Kinds of income, Kinds of Income Lost income payments, Lost income payments. Tax forms 1040 ez Other, Other Income Paid to a third party, Income paid to a third party. Tax forms 1040 ez Personal property rent, Personal Property Rents Promissory notes, Promissory notes. Tax forms 1040 ez Recapture of depreciation, Recapture of depreciation. Tax forms 1040 ez Recovery of items previously deducted, Recovery of items previously deducted. Tax forms 1040 ez Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. Tax forms 1040 ez Income tax About, Income Tax Deduction for, Income taxes. Tax forms 1040 ez How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. Tax forms 1040 ez Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. Tax forms 1040 ez , Employment Taxes, Sole proprietor or independent contractor. Tax forms 1040 ez Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Tax forms 1040 ez Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. Tax forms 1040 ez Installment sales, Installment sales. Tax forms 1040 ez Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. Tax forms 1040 ez Prepayment, Prepayment. Tax forms 1040 ez Proceeds, Insurance proceeds. Tax forms 1040 ez Self-employed health, Self-employed health insurance deduction. Tax forms 1040 ez Insurance agent Former, Insurance agent, former. Tax forms 1040 ez Retired, Insurance agent, retired. Tax forms 1040 ez Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). Tax forms 1040 ez K Kickbacks, Kickbacks. Tax forms 1040 ez , Expenses You Cannot Deduct L Lease bonus, Lease bonus. Tax forms 1040 ez Lease cancellation payments, Lease cancellation payments. Tax forms 1040 ez Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. Tax forms 1040 ez , Exchange of like-kind property. Tax forms 1040 ez Limited liability company, Limited liability company (LLC). Tax forms 1040 ez Listed property, Listed property. Tax forms 1040 ez Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. Tax forms 1040 ez Lodging, Meals and lodging. Tax forms 1040 ez Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. Tax forms 1040 ez Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). Tax forms 1040 ez Low-income housing credit, Low-income housing credit (Form 8586). Tax forms 1040 ez M Meals, Meals and lodging. Tax forms 1040 ez (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. Tax forms 1040 ez Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). Tax forms 1040 ez N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). Tax forms 1040 ez Newspaper carrier or distributor, Newspaper carrier or distributor. Tax forms 1040 ez Newspaper or magazine vendor, Newspaper or magazine vendor. Tax forms 1040 ez Nonbusiness bad debt, Nonbusiness bad debts. Tax forms 1040 ez Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). Tax forms 1040 ez Nondeductible insurance premiums, Nondeductible premiums. Tax forms 1040 ez Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. Tax forms 1040 ez Not income Appreciation, Appreciation. Tax forms 1040 ez Consignments, Consignments. Tax forms 1040 ez Constructions allowances, Construction allowances. Tax forms 1040 ez Exchange of like-kind property, Exchange of like-kind property. Tax forms 1040 ez Leasehold improvements, Leasehold improvements. Tax forms 1040 ez Loans, Loans. Tax forms 1040 ez Sales tax, Sales tax. Tax forms 1040 ez Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. Tax forms 1040 ez , Notary public. Tax forms 1040 ez O Occupations, selected Administrator, Executor or administrator. Tax forms 1040 ez Direct seller, Direct seller. Tax forms 1040 ez , Real estate agent or direct seller. Tax forms 1040 ez Executor, Executor or administrator. Tax forms 1040 ez Fishing crew member, Fishing crew member. Tax forms 1040 ez Insurance agent, former, Insurance agent, former. Tax forms 1040 ez Insurance agent, retired, Insurance agent, retired. Tax forms 1040 ez Newspaper carrier or distributor, Newspaper carrier or distributor. Tax forms 1040 ez Newspaper or magazine vendor, Newspaper or magazine vendor. Tax forms 1040 ez Notary public, Notary public. Tax forms 1040 ez Public official, Public official. Tax forms 1040 ez Real estate agent, Real estate agent or direct seller. Tax forms 1040 ez Securities dealer, Securities dealer. Tax forms 1040 ez Securities trader, Securities trader. Tax forms 1040 ez Office in the home, Office in the home. Tax forms 1040 ez (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). Tax forms 1040 ez P Parking fees, Parking fees and tolls. Tax forms 1040 ez Partners, husband and wife, Business owned and operated by spouses. Tax forms 1040 ez Pay, kinds of, Kinds of pay. Tax forms 1040 ez Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. Tax forms 1040 ez Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. Tax forms 1040 ez Failure to file information returns, Penalties. Tax forms 1040 ez Failure to furnish correct payee statements, Penalties. Tax forms 1040 ez Underpayment of tax, Penalty for underpayment of tax. Tax forms 1040 ez Waiver of, Waiver of penalties. Tax forms 1040 ez Pension plans, Pension Plans Personal property tax, Personal property tax. Tax forms 1040 ez Prepaid expense Extends useful life, Prepayment. Tax forms 1040 ez Rent, Rent paid in advance. Tax forms 1040 ez Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. Tax forms 1040 ez Public official, Public official. Tax forms 1040 ez Punitive damages, Punitive damages. Tax forms 1040 ez Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). Tax forms 1040 ez Qualified real property business debt, Qualified real property business debt. Tax forms 1040 ez R Real estate Agent, Real estate agent or direct seller. Tax forms 1040 ez Dealer, Real estate dealer. Tax forms 1040 ez Rent, Real Estate Rents Taxes, Real estate taxes. Tax forms 1040 ez Recovery of items previously deducted, Recovery of items previously deducted. Tax forms 1040 ez Refund Inquiries, Refund inquiries. Tax forms 1040 ez Offsets against debts, Offset against debts. Tax forms 1040 ez Related persons Unreasonable rent, Unreasonable rent. Tax forms 1040 ez Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Tax forms 1040 ez Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. Tax forms 1040 ez Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. Tax forms 1040 ez Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. Tax forms 1040 ez Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. Tax forms 1040 ez Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. Tax forms 1040 ez Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. Tax forms 1040 ez Child employed by parent, Child employed by parent. Tax forms 1040 ez Church employee, Church employee. Tax forms 1040 ez Community property income, Community Property Income Deduction for, Self-employment tax. Tax forms 1040 ez Earning credits, Earning credits in 2013 and 2014. Tax forms 1040 ez Effects of using an optional method, Effects of using an optional method. Tax forms 1040 ez Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. Tax forms 1040 ez Gain or loss, Gain or Loss Government employee, State or local government employee. Tax forms 1040 ez , Foreign government or international organization employee. Tax forms 1040 ez Joint return, Joint return. Tax forms 1040 ez Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. Tax forms 1040 ez Subject to, Maximum earnings subject to self-employment tax. Tax forms 1040 ez Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. Tax forms 1040 ez Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. Tax forms 1040 ez Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. Tax forms 1040 ez Regular method, Regular Method Residing abroad, U. Tax forms 1040 ez S. Tax forms 1040 ez citizen or resident alien residing abroad. Tax forms 1040 ez Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. Tax forms 1040 ez Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. Tax forms 1040 ez Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. Tax forms 1040 ez Property, Section 179 property. Tax forms 1040 ez Securities Dealer, Securities dealer. Tax forms 1040 ez Trader, Securities trader. Tax forms 1040 ez Self-employed health insurance deduction, Self-employed health insurance deduction. Tax forms 1040 ez Self-employment tax (see SE tax) Settlement payments, Settlement payments. Tax forms 1040 ez Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. Tax forms 1040 ez Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). Tax forms 1040 ez Social security coverage, Social security coverage. Tax forms 1040 ez Social security number (SSN), Social security number (SSN). Tax forms 1040 ez Sole proprietor, Sole proprietor. Tax forms 1040 ez , Sole proprietor or independent contractor. Tax forms 1040 ez Sport utility vehicle, Section 179 deduction. Tax forms 1040 ez Standard mileage rate, Standard mileage rate. Tax forms 1040 ez For 2011, What's New for 2013 Statutory employee, Statutory employee. Tax forms 1040 ez Suggestions for publication, Comments and suggestions. Tax forms 1040 ez SUV, Section 179 deduction. Tax forms 1040 ez T Tax home, Local transportation expenses. Tax forms 1040 ez , Travel expenses. Tax forms 1040 ez Tax preparation fees, Tax preparation fees. Tax forms 1040 ez Tax refund Claim for, Refunds. Tax forms 1040 ez Offset against debts, Offset against debts. Tax forms 1040 ez Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. Tax forms 1040 ez Change in, Change in tax year. Tax forms 1040 ez Fiscal, Fiscal tax year. Tax forms 1040 ez Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. Tax forms 1040 ez Excise, Excise Taxes, Excise taxes. Tax forms 1040 ez Fuel, Fuel taxes. Tax forms 1040 ez Income, Income Tax, Income taxes. Tax forms 1040 ez Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Tax forms 1040 ez Personal property, Personal property tax. Tax forms 1040 ez Real estate, Real estate taxes. Tax forms 1040 ez Sales, Sales tax. Tax forms 1040 ez Self-employment, Self-Employment (SE) Tax, Self-employment tax. Tax forms 1040 ez Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. Tax forms 1040 ez Tolls, Parking fees and tolls. Tax forms 1040 ez Trade discount, Trade discounts. Tax forms 1040 ez , Trade discounts. Tax forms 1040 ez Trade or business, Trade or business. Tax forms 1040 ez Trailer park owner, Trailer park owner. Tax forms 1040 ez Transportation expenses, Local transportation expenses. Tax forms 1040 ez Travel expenses, Travel expenses. Tax forms 1040 ez U Underpayment of tax penalty, Penalty for underpayment of tax. Tax forms 1040 ez Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). Tax forms 1040 ez Prev  Up     Home   More Online Publications
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Understanding your CP276B Notice

We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free 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 this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Review your records to see if you are paying your current payroll taxes on time.
  • Correct the copy of your tax return and the tax liability schedule that you kept for your records.

You may want to...


Answers to Common Questions

Do I have to reply to this notice?
No, but you should check your records to see why your tax deposits were incorrect.

How do I know whether I should make monthly or semiweekly payroll tax deposits?
Go back and look at the total tax liability for the four quarters before the quarter ending in June of last year if you file a quarterly return. Annual return filers should go back and look at the total tax liability of the year before their previous filing year.

For either a quarterly or an annual filer, a total tax liability of $50,000 or less means you can make your federal payroll tax deposits monthly. A tax liability greater than $50,000 means you have to make semiweekly payroll tax deposits.

When are my payroll tax deposits due?
The following table shows the schedule for semiweekly payroll tax deposits:

When Then
The payroll tax liability period is Saturday, Sunday, Monday, and Tuesday Make the tax deposit by the following Friday.
The payroll tax liability period is Wednesday, Thursday, and Friday Make the tax deposit by the following Wednesday.
A holiday falls on a weekday after the payroll tax liability period and before or on the normal deposit day Extend the deposit due date one business day for each day of holiday.

Monthly payroll tax depositors must make their tax deposits by the fifteenth of each month. When the fifteenth falls on a Saturday, a Sunday, or a legal holiday, tax deposits are due on the next business day.

Do I have to make my payroll tax deposits electronically?
Normally, yes. However, you may send your payment in with your tax return when your tax liability is $2,500 or less. If you file a quarterly tax return, another time when you may send in your payment with your return is when:

  • Your tax liabilities never totaled $100,000 or more in a deposit period, and
  • Your tax liability in the preceding quarter was $2,500 or less.

Tips for next time you file

Report each tax liability (not your deposits) on the tax liability schedule.

Make sure that that the amount on your tax liability schedule matches the payroll tax amount on your tax return.

Do not list negative amounts on your tax liability schedule.


Understanding your notice

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

Notice CP276B, Page 1

Notice CP276B, Page 2

Page Last Reviewed or Updated: 27-Jan-2014

The Tax Forms 1040 Ez

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