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Where To Send 1040x

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Where To Send 1040x

Where to send 1040x Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Where to send 1040x Tax questions. Where to send 1040x Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. Where to send 1040x irs. Where to send 1040x gov/pub516. Where to send 1040x What's New U. Where to send 1040x S. Where to send 1040x tax treaties and foreign tax laws. Where to send 1040x  This publication has been expanded to cover U. Where to send 1040x S. Where to send 1040x tax treaties and compliance with foreign tax laws. Where to send 1040x Reminders Combat zone participants. Where to send 1040x  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. Where to send 1040x S. Where to send 1040x Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. Where to send 1040x For details, see Publication 3, Armed Forces' Tax Guide. Where to send 1040x Death due to terrorist or military action. Where to send 1040x  U. Where to send 1040x S. Where to send 1040x income taxes are forgiven for a U. Where to send 1040x S. Where to send 1040x Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. Where to send 1040x S. Where to send 1040x Government. Where to send 1040x The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. Where to send 1040x The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. Where to send 1040x If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. Where to send 1040x For additional details, see Publication 559, Survivors, Executors, and Administrators. Where to send 1040x Form 8938. Where to send 1040x  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. Where to send 1040x See Foreign Bank Accounts, later. Where to send 1040x Introduction If you are a U. Where to send 1040x S. Where to send 1040x citizen working for the U. Where to send 1040x S. Where to send 1040x Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. Where to send 1040x You are taxed on your worldwide income, even though you live and work abroad. Where to send 1040x However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. Where to send 1040x This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. Where to send 1040x U. Where to send 1040x S. Where to send 1040x possessions. Where to send 1040x   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. Where to send 1040x That information is in Publication 570, Tax Guide for Individuals With Income From U. Where to send 1040x S. Where to send 1040x Possessions. Where to send 1040x Comments and suggestions. Where to send 1040x   We welcome your comments about this publication and your suggestions for future editions. Where to send 1040x   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Where to send 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to send 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to send 1040x   You can email us at taxforms@irs. Where to send 1040x gov. Where to send 1040x Please put “Publications Comment” on the subject line. Where to send 1040x You can also send us comments from www. Where to send 1040x irs. Where to send 1040x gov/formspubs/. Where to send 1040x Select “Comment on Tax Forms and Publications” under “Information about. Where to send 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where to send 1040x Ordering forms and publications. Where to send 1040x   Visit www. Where to send 1040x irs. Where to send 1040x gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Where to send 1040x Internal Revenue Service 1201 N. Where to send 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where to send 1040x   If you have a tax question, check the information available on IRS. Where to send 1040x gov or call 1-800-829-1040. Where to send 1040x We cannot answer tax questions sent to either of the above addresses. Where to send 1040x Useful Items - You may want to see: Publication 54 Tax Guide for U. Where to send 1040x S. Where to send 1040x Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. Where to send 1040x S. Where to send 1040x Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Where to send 1040x S. Where to send 1040x Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. Where to send 1040x 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. Where to send 1040x Prev  Up  Next   Home   More Online Publications
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TEB Financial Restructuring Compliance

To promote voluntary compliance with federal tax laws, Tax Exempt Bonds (TEB) has compiled material to educate and assist issuers and conduit borrowers as they navigate the hazards of defaulted or distressed tax-exempt, tax credit or direct pay debt. Note, however, that these materials should not be relied upon as legal authority. The Internal Revenue Code and applicable regulations are complex and these materials do not address every situation.

Information on Reissuance of Obligations

Actions taken with respect to defaulted or distressed debt can inadvertently trigger a reissuance for federal tax purposes leading to the loss of tax exemption for the debt (or, in the case of tax credit or direct pay bonds, loss of the credit or subsidy). The reissuance rules apply to all tax-exempt, tax credit and direct pay bonds from a large bond issue to a small lease entered into to purchase equipment (for example, police cars) to a note held by a local bank.

  • Reissuance of Tax Exempt Obligations: Some Basic Concepts provides an educational overview on reissuance.
  • A Reissuance Lesson, part of IRS training materials, discusses situations in which post-issuance changes in the terms of an obligation cause a deemed reissuance. It also discusses the extinguishment of bonds and certain temporary relief provided to issuers who acquire and hold their own bonds.
  • Our Reissuance Contact Letter, mailed to some issuers as part of our education and outreach efforts, summarizes some of the causes and consequences of inadvertent reissuance.

Information on Sales or Leases of Bond-Financed Property

In addition to reissuance, the sale or lease of property financed with tax-exempt bonds may make the bonds taxable or, in the case of tax credit or direct pay bonds, cause a loss of the credit or subsidy.  Such actions can result in noncompliance with the qualified use requirements jeopardizing the tax-advantaged status of the bonds financing the property.  However, certain self-correction options are available to remediate such noncompliance.

Whatever the violation, TEB encourages voluntary compliance  (including the VCAP Program)  as a vehicle for expeditiously correcting self-discovered problems in bond issuances.

If you have questions, email them to TEB and indicate "Financial Restructuring" in the subject line.  Be sure to include your name, telephone number and the best time to reach you, as we may reply to your questions by telephone.

Page Last Reviewed or Updated: 04-Sep-2013

The Where To Send 1040x

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