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Unfiled Tax Returns

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Unfiled Tax Returns

Unfiled tax returns 4. Unfiled tax returns   Filing U. Unfiled tax returns S. Unfiled tax returns Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Unfiled tax returns S. Unfiled tax returns Tax ReturnU. Unfiled tax returns S. Unfiled tax returns Armed Forces. Unfiled tax returns Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Unfiled tax returns S. Unfiled tax returns income tax return is required for your situation. Unfiled tax returns If a U. Unfiled tax returns S. Unfiled tax returns return is required, your next step is to see if you meet the filing requirements. Unfiled tax returns If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Unfiled tax returns This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Unfiled tax returns Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Unfiled tax returns S. Unfiled tax returns income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Unfiled tax returns If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Unfiled tax returns S. Unfiled tax returns tax return, your filing requirement may be less than the amount in Table 4-1. Unfiled tax returns For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Unfiled tax returns Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Unfiled tax returns For more information, see the Form 1040 instructions. Unfiled tax returns Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Unfiled tax returns S. Unfiled tax returns tax return, you must determine your adjusted filing requirement. Unfiled tax returns Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Unfiled tax returns Personal exemption. Unfiled tax returns   When figuring your filing requirement, your personal exemption is allowed in full. Unfiled tax returns Do not reduce it for this purpose. Unfiled tax returns Do not include exemptions for your dependents. Unfiled tax returns Allowable standard deduction. Unfiled tax returns   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Unfiled tax returns Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Unfiled tax returns Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Unfiled tax returns S. Unfiled tax returns income tax     Gross income from all sources (including excluded possession income)   Example. Unfiled tax returns Barbara Spruce, a U. Unfiled tax returns S. Unfiled tax returns citizen, is single, under 65, and a bona fide resident of American Samoa. Unfiled tax returns During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Unfiled tax returns S. Unfiled tax returns income tax). Unfiled tax returns Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Unfiled tax returns   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Unfiled tax returns You must file a U. Unfiled tax returns S. Unfiled tax returns income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Unfiled tax returns    1. Unfiled tax returns Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Unfiled tax returns If your filing status is married filing separately, enter -0-   2. Unfiled tax returns Personal exemption. Unfiled tax returns If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Unfiled tax returns Add lines 1 and 2. Unfiled tax returns You must file a U. Unfiled tax returns S. Unfiled tax returns income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Unfiled tax returns 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Unfiled tax returns . Unfiled tax returns . Unfiled tax returns AND at the end of 2013 you were*. Unfiled tax returns . Unfiled tax returns . Unfiled tax returns THEN file a return if your gross income** was at least. Unfiled tax returns . Unfiled tax returns . Unfiled tax returns 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. Unfiled tax returns ** 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 (even if you can exclude part or all of it). Unfiled tax returns Do not include 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 is more than $25,000 ($32,000 if married filing jointly). Unfiled tax returns If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Unfiled tax returns *** 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. Unfiled tax returns Example 1. Unfiled tax returns James and Joan Thompson, one over 65, are U. Unfiled tax returns S. Unfiled tax returns citizens and bona fide residents of Puerto Rico during the entire tax year. Unfiled tax returns They file a joint income tax return. Unfiled tax returns During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Unfiled tax returns S. Unfiled tax returns income tax). Unfiled tax returns Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Unfiled tax returns S. Unfiled tax returns income tax return because their gross income subject to U. Unfiled tax returns S. Unfiled tax returns tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Unfiled tax returns Example 2. Unfiled tax returns Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Unfiled tax returns S. Unfiled tax returns income tax return because her gross income subject to U. Unfiled tax returns S. Unfiled tax returns tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Unfiled tax returns If you must file a U. Unfiled tax returns S. Unfiled tax returns income tax return, you may be able to file a paperless return using IRS e-file. Unfiled tax returns See your form instructions or visit our website at IRS. Unfiled tax returns gov. Unfiled tax returns When To File If you file on a calendar year basis, the due date for filing your U. Unfiled tax returns S. Unfiled tax returns income tax return is April 15 following the end of your tax year. Unfiled tax returns If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Unfiled tax returns If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Unfiled tax returns For your 2013 tax return, the due date is April 15, 2014. Unfiled tax returns If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Unfiled tax returns If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Unfiled tax returns See your form instructions for a list of designated private delivery services. Unfiled tax returns Extension of Time To File You can get an extension of time to file your U. Unfiled tax returns S. Unfiled tax returns income tax return. Unfiled tax returns Special rules apply for those living outside the United States. Unfiled tax returns Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Unfiled tax returns Example. Unfiled tax returns If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Unfiled tax returns Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Unfiled tax returns If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Unfiled tax returns You may also be charged penalties (see the Instructions for Form 4868). Unfiled tax returns How to get the automatic extension. Unfiled tax returns   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Unfiled tax returns E-file Form 4868 using your personal computer or a tax professional. Unfiled tax returns E-file and pay by credit or debit card. Unfiled tax returns Your payment must be at least $1. Unfiled tax returns You may pay by phone or over the Internet. Unfiled tax returns Do not file Form 4868. Unfiled tax returns File a paper Form 4868. Unfiled tax returns If you are a fiscal year taxpayer, you must file a paper Form 4868. Unfiled tax returns See Form 4868 for information on getting an extension using these options. Unfiled tax returns When to file. Unfiled tax returns   You must request the automatic extension by the due date for your return. Unfiled tax returns You can file your return any time before the 6-month extension period ends. Unfiled tax returns When you file your return. Unfiled tax returns   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Unfiled tax returns If you file Form 1040A, U. Unfiled tax returns S. Unfiled tax returns Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Unfiled tax returns Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Unfiled tax returns You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Unfiled tax returns Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (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. Unfiled tax returns S. Unfiled tax returns citizen or resident, and On the due date of your return: You are living outside of 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. Unfiled tax returns However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Unfiled tax returns If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Unfiled tax returns For more information, see Publication 3, Armed Forces' Tax Guide. Unfiled tax returns Married taxpayers. Unfiled tax returns   If you file a joint return, only one spouse has to qualify for this automatic extension. Unfiled tax returns However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Unfiled tax returns How to get the extension. Unfiled tax returns   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Unfiled tax returns (See the situations listed under (2), earlier. Unfiled tax returns ) Extension beyond 2 months. Unfiled tax returns   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Unfiled tax returns File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Unfiled tax returns Be sure to check the box on Form 4868, line 8, if appropriate. Unfiled tax returns   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Unfiled tax returns   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Unfiled tax returns Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Unfiled tax returns Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Unfiled tax returns If you are not including a check or a money order, send your U. Unfiled tax returns S. Unfiled tax returns tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Unfiled tax returns S. Unfiled tax returns tax return and all attachments to:  Internal Revenue Service P. Unfiled tax returns O. Unfiled tax returns Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Unfiled tax returns S. Unfiled tax returns return to these addresses if you are attaching Form 5074 or Form 8689. Unfiled tax returns If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Unfiled tax returns Special Rules for Completing Your U. Unfiled tax returns S. Unfiled tax returns Tax Return If you are not excluding possession income from your U. Unfiled tax returns S. Unfiled tax returns tax return, follow the instructions for the specific forms you file. Unfiled tax returns However, you may not qualify to claim the earned income credit (EIC). Unfiled tax returns Earned income credit. Unfiled tax returns   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Unfiled tax returns S. Unfiled tax returns tax return. Unfiled tax returns This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Unfiled tax returns S. Unfiled tax returns Armed Forces. Unfiled tax returns U. Unfiled tax returns S. Unfiled tax returns Armed Forces. Unfiled tax returns   U. Unfiled tax returns S. Unfiled tax returns military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Unfiled tax returns Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Unfiled tax returns Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Unfiled tax returns Income from American Samoa or Puerto Rico excluded. Unfiled tax returns   You will not be allowed to take deductions and credits that apply to the excluded income. Unfiled tax returns The additional information you need follows. Unfiled tax returns Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Unfiled tax returns S. Unfiled tax returns income tax return. Unfiled tax returns Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Unfiled tax returns S. Unfiled tax returns tax return. Unfiled tax returns Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Unfiled tax returns Figuring the deduction. Unfiled tax returns   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Unfiled tax returns   Gross income subject to U. Unfiled tax returns S. Unfiled tax returns income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Unfiled tax returns Moving expense deduction. Unfiled tax returns   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Unfiled tax returns Likewise, the expenses of a move back to the United States are generally attributable to U. Unfiled tax returns S. Unfiled tax returns earned income. Unfiled tax returns   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Unfiled tax returns S. Unfiled tax returns tax return. Unfiled tax returns For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Unfiled tax returns   If you are claiming expenses for a move from a U. Unfiled tax returns S. Unfiled tax returns possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Unfiled tax returns For purposes of deducting moving expenses, the possessions are considered part of the United States. Unfiled tax returns See Publication 521, Moving Expenses, for information about what expenses are deductible. Unfiled tax returns Self-employment tax deduction. Unfiled tax returns   Generally, if you are reporting self-employment income on your U. Unfiled tax returns S. Unfiled tax returns return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Unfiled tax returns This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Unfiled tax returns   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Unfiled tax returns   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Unfiled tax returns This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Unfiled tax returns   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Unfiled tax returns   Self-employment income subject to U. Unfiled tax returns S. Unfiled tax returns income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Unfiled tax returns Include the deductible part of this amount on Form 1040, line 27. Unfiled tax returns Individual retirement arrangement (IRA) deduction. Unfiled tax returns   Do not take excluded income into account when figuring your deductible IRA contribution. Unfiled tax returns Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Unfiled tax returns To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Unfiled tax returns Then multiply your full standard deduction by the following fraction. Unfiled tax returns   Gross income subject to U. Unfiled tax returns S. Unfiled tax returns income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Unfiled tax returns ” This calculation may not be the same as the one you used to determine if you need to file a U. Unfiled tax returns S. Unfiled tax returns tax return. Unfiled tax returns Itemized Deductions Most itemized deductions do not apply to a particular type of income. Unfiled tax returns However, itemized deductions can be divided into three categories. Unfiled tax returns Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Unfiled tax returns Those that apply specifically to income subject to U. Unfiled tax returns S. Unfiled tax returns income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Unfiled tax returns Those that do not apply to specific income must be allocated between your gross income subject to U. Unfiled tax returns S. Unfiled tax returns income tax and your total gross income from all sources. Unfiled tax returns The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Unfiled tax returns Example. Unfiled tax returns In 2013, you and your spouse are both under 65 and U. Unfiled tax returns S. Unfiled tax returns citizens who are bona fide residents of Puerto Rico during the entire tax year. Unfiled tax returns You file a joint income tax return. Unfiled tax returns During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Unfiled tax returns S. Unfiled tax returns gross income) and your spouse earned $60,000 from the U. Unfiled tax returns S. Unfiled tax returns Government. Unfiled tax returns You have $16,000 of itemized deductions that do not apply to any specific type of income. Unfiled tax returns These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Unfiled tax returns You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Unfiled tax returns   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Unfiled tax returns Overall limitation on itemized deductions. Unfiled tax returns   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Unfiled tax returns Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Unfiled tax returns However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Unfiled tax returns See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Unfiled tax returns Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Unfiled tax returns S. Unfiled tax returns tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Unfiled tax returns However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Unfiled tax returns S. Unfiled tax returns tax return. Unfiled tax returns The foreign tax credit is generally figured on Form 1116. Unfiled tax returns If you have income, such as U. Unfiled tax returns S. Unfiled tax returns Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Unfiled tax returns You make this reduction for each separate income category. Unfiled tax returns To find the amount of this reduction, use the following formula for each income category. Unfiled tax returns Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Unfiled tax returns For more information on the foreign tax credit, see Publication 514. Unfiled tax returns Example. Unfiled tax returns Jason and Lynn Reddy are U. Unfiled tax returns S. Unfiled tax returns citizens who were bona fide residents of Puerto Rico during all of 2013. Unfiled tax returns They file a joint tax return. Unfiled tax returns The following table shows their excludable and taxable income for U. Unfiled tax returns S. Unfiled tax returns federal income tax purposes. Unfiled tax returns   Taxable   Excludable Jason's wages from  U. Unfiled tax returns S. Unfiled tax returns Government $25,000     Lynn's wages from Puerto Rico  corp. Unfiled tax returns     $15,000 Dividend from Puerto Rico corp. Unfiled tax returns doing business in Puerto Rico     200 Dividend from U. Unfiled tax returns S. Unfiled tax returns  corp. Unfiled tax returns doing business  in U. Unfiled tax returns S. Unfiled tax returns * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Unfiled tax returns   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Unfiled tax returns They have gross income of $26,000 for U. Unfiled tax returns S. Unfiled tax returns tax purposes. Unfiled tax returns They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Unfiled tax returns They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Unfiled tax returns S. Unfiled tax returns return. Unfiled tax returns They fill out one Form 1116 for wages and one Form 1116 for the dividend. Unfiled tax returns Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Unfiled tax returns   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Unfiled tax returns Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Unfiled tax returns A U. Unfiled tax returns S. Unfiled tax returns citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Unfiled tax returns This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Unfiled tax returns S. Unfiled tax returns income tax return must otherwise be filed). Unfiled tax returns Bona fide residents of the possessions discussed in this publication are considered U. Unfiled tax returns S. Unfiled tax returns residents for this purpose and are subject to the self-employment tax. Unfiled tax returns Forms to file. Unfiled tax returns   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Unfiled tax returns If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Unfiled tax returns If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Unfiled tax returns If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Unfiled tax returns Do not file forms 1040-SS or 1040-PR with Form 1040. Unfiled tax returns If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Unfiled tax returns Chapter 11 Bankruptcy cases. Unfiled tax returns   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Unfiled tax returns S. Unfiled tax returns Income Tax Return for Estates and Trusts) of the bankruptcy estate. Unfiled tax returns However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Unfiled tax returns   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Unfiled tax returns   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Unfiled tax returns Additional Medicare Tax Beginning in 2013, a 0. Unfiled tax returns 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Unfiled tax returns Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Unfiled tax returns A self-employment loss should not be considered for purposes of this tax. Unfiled tax returns RRTA compensation should be separately compared to the threshold. Unfiled tax returns Your employer is responsible for withholding the 0. Unfiled tax returns 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Unfiled tax returns You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Unfiled tax returns There are no special rules for U. Unfiled tax returns S. Unfiled tax returns citizens and nonresident aliens living abroad for purposes of this provision. Unfiled tax returns Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Unfiled tax returns For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Unfiled tax returns irs. Unfiled tax returns gov and enter the following words in the search box: Additional Medicare Tax. Unfiled tax returns You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Unfiled tax returns Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Unfiled tax returns 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Unfiled tax returns Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Unfiled tax returns The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Unfiled tax returns Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Unfiled tax returns Forms to file. Unfiled tax returns   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Unfiled tax returns For more information, see Form 8960 and its instructions. Unfiled tax returns Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Unfiled tax returns This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Unfiled tax returns In this situation, you may need to make estimated tax payments. Unfiled tax returns Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Unfiled tax returns Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Unfiled tax returns If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Unfiled tax returns Or, you can make your payments electronically and not have to file any paper forms. Unfiled tax returns See the Form 1040-ES instructions for information on making payments. Unfiled tax returns Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Unfiled tax returns American Samoa. Unfiled tax returns The Commonwealth of Puerto Rico. Unfiled tax returns The Commonwealth of the Northern Mariana Islands. Unfiled tax returns Guam. Unfiled tax returns The U. Unfiled tax returns S. Unfiled tax returns Virgin Islands. Unfiled tax returns These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Unfiled tax returns Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Unfiled tax returns How to make your request. Unfiled tax returns   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Unfiled tax returns R. Unfiled tax returns B. Unfiled tax returns 900 available at www. Unfiled tax returns irs. Unfiled tax returns gov/pub/irs-irbs/irb06-49. Unfiled tax returns pdf. Unfiled tax returns    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Unfiled tax returns S. Unfiled tax returns competent authority assistance under tax treaties. Unfiled tax returns As noted, an update to Revenue Procedure 2006-23 will be published in the future. Unfiled tax returns   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Unfiled tax returns It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Unfiled tax returns You (or a person having authority to sign your federal return) must sign and date the request. Unfiled tax returns    Send your written request for U. Unfiled tax returns S. Unfiled tax returns assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Unfiled tax returns W. Unfiled tax returns  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Unfiled tax returns Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Unfiled tax returns S. Unfiled tax returns tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Unfiled tax returns S. Unfiled tax returns Individual Income Tax Return. Unfiled tax returns Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Unfiled tax returns Attach a copy of the request to the form. Unfiled tax returns Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Unfiled tax returns See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Unfiled tax returns Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Kentucky

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bowling Green 200 West Professional
Park Court
Bowling Green, KY 42104

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(270) 782-7667
Hopkinsville 121 W. Tenth St.
Hopkinsville, KY 42240

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(270) 886-6625 
Lexington  1500 Leestown Rd.
Lexington, KY 40511 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(859) 244-2400 
Louisville  600 Dr. Martin Luther
King Jr. Place
Louisville, KY 40202 

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(502) 582-6700 
Owensboro  401 Frederica St.
Owensboro, KY 42301 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

   Services Provided

(270) 852-8490 
Paducah  2765 Wayne Sullivan Dr.
Paducah, KY 42003 

Monday - Friday  8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

Services Provided

(270) 443-1977 
Prestonsburg  311 N. Arnold Ave.
Prestonsburg, KY 41653 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(606) 889-1590 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (502) 582-6030 in Louisville or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
600 Dr. Martin Luther King, Jr. Place
Room 321
Louisville, KY 40202

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Unfiled Tax Returns

Unfiled tax returns Publication 570 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Unfiled tax returns Please click the link to view the image. Unfiled tax returns Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications