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2011 Irs 1040ez Form

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2011 Irs 1040ez Form

2011 irs 1040ez form 7. 2011 irs 1040ez form   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. 2011 irs 1040ez form Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. 2011 irs 1040ez form Useful Items - You may want to see: Forms (and Instructions) 1040 U. 2011 irs 1040ez form S. 2011 irs 1040ez form Individual Income Tax Return 1040A U. 2011 irs 1040ez form S. 2011 irs 1040ez form Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2011 irs 1040ez form S. 2011 irs 1040ez form Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 irs 1040ez form S. 2011 irs 1040ez form Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. 2011 irs 1040ez form What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. 2011 irs 1040ez form Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. 2011 irs 1040ez form The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). 2011 irs 1040ez form Under U. 2011 irs 1040ez form S. 2011 irs 1040ez form immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. 2011 irs 1040ez form Extensions of time to file. 2011 irs 1040ez form   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. 2011 irs 1040ez form You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). 2011 irs 1040ez form Use Form 4868 to get the extension to October 15. 2011 irs 1040ez form In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2011 irs 1040ez form To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2011 irs 1040ez form Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. 2011 irs 1040ez form   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. 2011 irs 1040ez form S. 2011 irs 1040ez form citizens and resident aliens abroad who expect to qualify for special tax treatment). 2011 irs 1040ez form    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. 2011 irs 1040ez form You may be able to file your return electronically. 2011 irs 1040ez form See IRS e-file in your form instructions. 2011 irs 1040ez form Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. 2011 irs 1040ez form If you are any of the following, you must file a return. 2011 irs 1040ez form A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. 2011 irs 1040ez form (But see Exceptions , later. 2011 irs 1040ez form ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. 2011 irs 1040ez form S. 2011 irs 1040ez form sources, or Your income is exempt from income tax. 2011 irs 1040ez form A nonresident alien individual not engaged in a trade or business in the United States with U. 2011 irs 1040ez form S. 2011 irs 1040ez form income on which the tax liability was not satisfied by the withholding of tax at the source. 2011 irs 1040ez form A representative or agent responsible for filing the return of an individual described in (1) or (2). 2011 irs 1040ez form A fiduciary for a nonresident alien estate or trust. 2011 irs 1040ez form You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. 2011 irs 1040ez form For example, if you have no U. 2011 irs 1040ez form S. 2011 irs 1040ez form business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. 2011 irs 1040ez form For information on what is timely, see When to file for deductions and credits under When To File, later. 2011 irs 1040ez form Exceptions. 2011 irs 1040ez form   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. 2011 irs 1040ez form Your only U. 2011 irs 1040ez form S. 2011 irs 1040ez form trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. 2011 irs 1040ez form You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. 2011 irs 1040ez form Even if you have left the United States and filed a Form 1040-C, U. 2011 irs 1040ez form S. 2011 irs 1040ez form Departing Alien Income Tax Return, on departure, you still must file an annual U. 2011 irs 1040ez form S. 2011 irs 1040ez form income tax return. 2011 irs 1040ez form If you are married and both you and your spouse are required to file, you must each file a separate return. 2011 irs 1040ez form Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. 2011 irs 1040ez form You do not claim any dependents. 2011 irs 1040ez form You cannot be claimed as a dependent on someone else's U. 2011 irs 1040ez form S. 2011 irs 1040ez form tax return. 2011 irs 1040ez form If you were married, you do not claim an exemption for your spouse. 2011 irs 1040ez form Your taxable income is less than $100,000. 2011 irs 1040ez form The only itemized deduction you can claim is for state and local income taxes. 2011 irs 1040ez form Note. 2011 irs 1040ez form Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. 2011 irs 1040ez form See chapter 5. 2011 irs 1040ez form Your only U. 2011 irs 1040ez form S. 2011 irs 1040ez form source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. 2011 irs 1040ez form (If you had taxable interest or dividend income, you cannot use this form. 2011 irs 1040ez form ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. 2011 irs 1040ez form You are not claiming any tax credits. 2011 irs 1040ez form This is not an “expatriation return. 2011 irs 1040ez form ” See Expatriation Tax in chapter 4. 2011 irs 1040ez form The only taxes you owe are: The income tax from the Tax Table. 2011 irs 1040ez form The social security and Medicare tax from Form 4137 or Form 8919. 2011 irs 1040ez form You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. 2011 irs 1040ez form You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. 2011 irs 1040ez form If you do not meet all of the above conditions, you must file Form 1040NR. 2011 irs 1040ez form When To File If you are an employee and you receive wages subject to U. 2011 irs 1040ez form S. 2011 irs 1040ez form income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. 2011 irs 1040ez form For the 2013 calendar year, file your return by April 15, 2014. 2011 irs 1040ez form If you are not an employee who receives wages subject to U. 2011 irs 1040ez form S. 2011 irs 1040ez form income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 irs 1040ez form For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. 2011 irs 1040ez form ) Extensions of time to file. 2011 irs 1040ez form   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. 2011 irs 1040ez form For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). 2011 irs 1040ez form You must file the extension by the regular due date of your return. 2011 irs 1040ez form   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). 2011 irs 1040ez form To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2011 irs 1040ez form Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. 2011 irs 1040ez form When to file for deductions and credits. 2011 irs 1040ez form   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. 2011 irs 1040ez form For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. 2011 irs 1040ez form However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. 2011 irs 1040ez form The allowance of the following credits is not affected by this time requirement. 2011 irs 1040ez form Credit for withheld taxes. 2011 irs 1040ez form Credit for excise tax on certain uses of gasoline and special fuels. 2011 irs 1040ez form Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. 2011 irs 1040ez form Protective return. 2011 irs 1040ez form   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. 2011 irs 1040ez form S. 2011 irs 1040ez form trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. 2011 irs 1040ez form By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. 2011 irs 1040ez form You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. 2011 irs 1040ez form   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. 2011 irs 1040ez form To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. 2011 irs 1040ez form   You can follow the same procedure if you believe you have no U. 2011 irs 1040ez form S. 2011 irs 1040ez form tax liability because of a U. 2011 irs 1040ez form S. 2011 irs 1040ez form tax treaty. 2011 irs 1040ez form Be sure to also complete item L on page 5 of Form 1040NR. 2011 irs 1040ez form Waiver of filing deadline. 2011 irs 1040ez form   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. 2011 irs 1040ez form S. 2011 irs 1040ez form income tax return (including a protective return) and you cooperate with the IRS in determining your U. 2011 irs 1040ez form S. 2011 irs 1040ez form income tax liability for the tax year for which you did not file a return. 2011 irs 1040ez form Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. 2011 irs 1040ez form  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 2011 irs 1040ez form O. 2011 irs 1040ez form Box 1303 Charlotte, NC 28201-1303 Aliens from the U. 2011 irs 1040ez form S. 2011 irs 1040ez form Virgin Islands. 2011 irs 1040ez form    If you are a bona fide resident of the U. 2011 irs 1040ez form S. 2011 irs 1040ez form Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. 2011 irs 1040ez form S. 2011 irs 1040ez form Virgin Islands and file your income tax returns at the following address. 2011 irs 1040ez form Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 2011 irs 1040ez form Thomas, VI 00802   Report all income from U. 2011 irs 1040ez form S. 2011 irs 1040ez form sources, as well as income from other sources, on your return. 2011 irs 1040ez form For information on filing U. 2011 irs 1040ez form S. 2011 irs 1040ez form Virgin Islands returns, contact the U. 2011 irs 1040ez form S. 2011 irs 1040ez form Virgin Islands Bureau of Internal Revenue. 2011 irs 1040ez form   Chapter 8 discusses withholding from U. 2011 irs 1040ez form S. 2011 irs 1040ez form wages of U. 2011 irs 1040ez form S. 2011 irs 1040ez form Virgin Islanders. 2011 irs 1040ez form Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2011 irs 1040ez form   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. 2011 irs 1040ez form Report all income, including income from U. 2011 irs 1040ez form S. 2011 irs 1040ez form sources, on your return. 2011 irs 1040ez form It is not necessary to file a separate U. 2011 irs 1040ez form S. 2011 irs 1040ez form income tax return. 2011 irs 1040ez form    Bona fide residents of Guam should file their Guam returns at the following address. 2011 irs 1040ez form   Department of Revenue and Taxation Government of Guam P. 2011 irs 1040ez form O. 2011 irs 1040ez form Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. 2011 irs 1040ez form   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2011 irs 1040ez form O. 2011 irs 1040ez form Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. 2011 irs 1040ez form 570, Tax Guide for Individuals With Income From U. 2011 irs 1040ez form S. 2011 irs 1040ez form Possessions, for information on where to file your return. 2011 irs 1040ez form Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. 2011 irs 1040ez form S. 2011 irs 1040ez form Individual Income Tax Return. 2011 irs 1040ez form Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. 2011 irs 1040ez form If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. 2011 irs 1040ez form ) to Form 1040X. 2011 irs 1040ez form Print “Amended” across the top. 2011 irs 1040ez form Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. 2011 irs 1040ez form A return filed before the final due date is considered to have been filed on the due date. 2011 irs 1040ez form Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. 2011 irs 1040ez form FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. 2011 irs 1040ez form The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. 2011 irs 1040ez form The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. 2011 irs 1040ez form However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. 2011 irs 1040ez form A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. 2011 irs 1040ez form Filing requirements. 2011 irs 1040ez form   FinCEN Form 105 filing requirements follow. 2011 irs 1040ez form Recipients. 2011 irs 1040ez form   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. 2011 irs 1040ez form Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. 2011 irs 1040ez form   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. 2011 irs 1040ez form Travelers. 2011 irs 1040ez form   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. 2011 irs 1040ez form Penalties. 2011 irs 1040ez form   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. 2011 irs 1040ez form Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. 2011 irs 1040ez form More information. 2011 irs 1040ez form   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. 2011 irs 1040ez form Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. 2011 irs 1040ez form A resident alien of the United States for any part of the tax year. 2011 irs 1040ez form A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. 2011 irs 1040ez form S. 2011 irs 1040ez form income tax treaty. 2011 irs 1040ez form See Effect of Tax Treaties in chapter 1. 2011 irs 1040ez form A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. 2011 irs 1040ez form See chapter 1 for information about this election. 2011 irs 1040ez form A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. 2011 irs 1040ez form See Publication 570, Tax Guide for Individuals With Income From U. 2011 irs 1040ez form S. 2011 irs 1040ez form Possessions, for a definition of bona fide resident. 2011 irs 1040ez form You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). 2011 irs 1040ez form The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 2011 irs 1040ez form Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 2011 irs 1040ez form S. 2011 irs 1040ez form person. 2011 irs 1040ez form You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 2011 irs 1040ez form More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 2011 irs 1040ez form Penalties The law provides penalties for failure to file returns or pay taxes as required. 2011 irs 1040ez form Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. 2011 irs 1040ez form You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. 2011 irs 1040ez form If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. 2011 irs 1040ez form Filing late. 2011 irs 1040ez form   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. 2011 irs 1040ez form The penalty is based on the tax not paid by the due date (without regard to extensions). 2011 irs 1040ez form The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. 2011 irs 1040ez form Fraud. 2011 irs 1040ez form   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. 2011 irs 1040ez form Return over 60 days late. 2011 irs 1040ez form   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. 2011 irs 1040ez form Exception. 2011 irs 1040ez form   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. 2011 irs 1040ez form Paying tax late. 2011 irs 1040ez form   You will have to pay a failure-to-pay penalty of ½ of 1% (. 2011 irs 1040ez form 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. 2011 irs 1040ez form This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. 2011 irs 1040ez form   The monthly rate of the failure-to-pay penalty is half the usual rate (. 2011 irs 1040ez form 25% instead of . 2011 irs 1040ez form 50%) if an installment agreement is in effect for that month. 2011 irs 1040ez form You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. 2011 irs 1040ez form   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. 2011 irs 1040ez form If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. 2011 irs 1040ez form   This penalty cannot be more than 25% of your unpaid tax. 2011 irs 1040ez form You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. 2011 irs 1040ez form Combined penalties. 2011 irs 1040ez form   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. 2011 irs 1040ez form However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. 2011 irs 1040ez form Accuracy-related penalty. 2011 irs 1040ez form   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. 2011 irs 1040ez form The penalty is equal to 20% of the underpayment. 2011 irs 1040ez form The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. 2011 irs 1040ez form The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. 2011 irs 1040ez form Negligence or disregard. 2011 irs 1040ez form   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. 2011 irs 1040ez form Negligence also includes failure to keep adequate books and records. 2011 irs 1040ez form You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. 2011 irs 1040ez form   The term “disregard” includes any careless, reckless, or intentional disregard. 2011 irs 1040ez form Adequate disclosure. 2011 irs 1040ez form   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. 2011 irs 1040ez form See Disclosure statement , later. 2011 irs 1040ez form   This exception will not apply to an item that is attributable to a tax shelter. 2011 irs 1040ez form In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. 2011 irs 1040ez form Substantial understatement of income tax. 2011 irs 1040ez form   You understate your tax if the tax shown on your return is less than the correct tax. 2011 irs 1040ez form The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. 2011 irs 1040ez form However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. 2011 irs 1040ez form   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. 2011 irs 1040ez form However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. 2011 irs 1040ez form Substantial authority. 2011 irs 1040ez form   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. 2011 irs 1040ez form Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. 2011 irs 1040ez form Disclosure statement. 2011 irs 1040ez form   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. 2011 irs 1040ez form You must also have a reasonable basis for treating the item the way you did. 2011 irs 1040ez form   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. 2011 irs 1040ez form   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. 2011 irs 1040ez form Transaction lacking economic substance. 2011 irs 1040ez form   For more information on economic substance, see section 7701(o). 2011 irs 1040ez form Foreign financial asset. 2011 irs 1040ez form   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. 2011 irs 1040ez form Reasonable cause. 2011 irs 1040ez form   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. 2011 irs 1040ez form You must also show that you acted in good faith. 2011 irs 1040ez form This does not apply to a transaction that lacks economic substance. 2011 irs 1040ez form Filing erroneous claim for refund or credit. 2011 irs 1040ez form   You may have to pay a penalty if you file an erroneous claim for refund or credit. 2011 irs 1040ez form The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. 2011 irs 1040ez form However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. 2011 irs 1040ez form The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. 2011 irs 1040ez form Frivolous tax submission. 2011 irs 1040ez form   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. 2011 irs 1040ez form A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. 2011 irs 1040ez form For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. 2011 irs 1040ez form irs. 2011 irs 1040ez form gov/irb/2010-17_irb/ar13. 2011 irs 1040ez form html. 2011 irs 1040ez form   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. 2011 irs 1040ez form This includes altering or striking out the preprinted language above the space provided for your signature. 2011 irs 1040ez form   This penalty is added to any other penalty provided by law. 2011 irs 1040ez form Fraud. 2011 irs 1040ez form   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. 2011 irs 1040ez form Failure to supply taxpayer identification number. 2011 irs 1040ez form   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. 2011 irs 1040ez form You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. 2011 irs 1040ez form   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. 2011 irs 1040ez form The number must be shown on the Form 1099-INT or other statement the bank sends you. 2011 irs 1040ez form If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. 2011 irs 1040ez form (You also may be subject to “backup” withholding of income tax. 2011 irs 1040ez form )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. 2011 irs 1040ez form Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. 2011 irs 1040ez form Prev  Up  Next   Home   More Online Publications
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Federal Agencies Can Help

Several federal agencies offer advice and information on the Internet that can help insure you have a safe trip. For advice on:

  • Airline, highway, and rail safety information- Check out the U.S. Department of Transportation. Look up crash-safety reports on cars or find out how weather is affecting air travel and road conditions.
  • Safe travel by air, land and sea- Contact the Transportation Security Administration. They post tips on dealing with airline security checks, traveling with kids, and warnings on prohibited items.
  • What to do before, during, and when you return from a trip overseas - Visit the U.S. Department of State. You can also get warnings on locations to avoid and what to do in an overseas emergency.
  • Health-related travel information - Consult the Centers for Disease Control and Prevention. Research vaccination requirements, find information on how to avoid illnesses caused by food and water, and review inspection scores on specific cruise ships.

Check Bus Safety Records

Some travelers have turned to commercial buses as an inexpensive option for traveling long distances. Before planning a trip on a commercial bus or hired motorcoach, you should research the company’s record. The Federal Motor Carrier Safety Administration (FMCSA) recommends that you contact the company and ask these questions:

  • Do the drivers hold valid Commercial Driver’s Licenses with a “passenger” endorsement?
  • Does the company comply with the Department of Transportation’s drug and alcohol testing requirements for drivers?
  • Does the company conduct safety inspections of their buses?

You can find more information on interstate travel safety and use the FMCSA’s bus safety database. If you would like to file a safety complaint call 1-888-368-7238.

The 2011 Irs 1040ez Form

2011 irs 1040ez form Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. 2011 irs 1040ez form Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. 2011 irs 1040ez form Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. 2011 irs 1040ez form Qualified joint interest, Qualified joint interest. 2011 irs 1040ez form Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. 2011 irs 1040ez form Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. 2011 irs 1040ez form Nonresident alien, Nonresident alien beneficiary. 2011 irs 1040ez form Reporting distributions, How and When To Report Successor, Successor beneficiary. 2011 irs 1040ez form Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. 2011 irs 1040ez form Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. 2011 irs 1040ez form Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). 2011 irs 1040ez form Credit Child tax, Child tax credit. 2011 irs 1040ez form Earned income, Earned income credit. 2011 irs 1040ez form Elderly or disabled, Credit for the elderly or the disabled. 2011 irs 1040ez form Final return for decedent, Credits General business, General business tax credit. 2011 irs 1040ez form D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. 2011 irs 1040ez form Public safety officers, Death benefits. 2011 irs 1040ez form Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. 2011 irs 1040ez form Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. 2011 irs 1040ez form Not treated as bequests, Distributions not treated as bequests. 2011 irs 1040ez form Property, in kind, Property distributed in kind. 2011 irs 1040ez form E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). 2011 irs 1040ez form Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. 2011 irs 1040ez form Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. 2011 irs 1040ez form , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. 2011 irs 1040ez form Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. 2011 irs 1040ez form Extension to file Form 1041, Extension of time to file. 2011 irs 1040ez form F Fiduciary relationship, Notice of fiduciary relationship. 2011 irs 1040ez form Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. 2011 irs 1040ez form 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. 2011 irs 1040ez form 4810, Form 4810. 2011 irs 1040ez form 56, Notice of fiduciary relationship. 2011 irs 1040ez form 6251, Form 6251. 2011 irs 1040ez form 706, Estate and Gift Taxes SS–4, Identification number. 2011 irs 1040ez form Free tax services, Free help with your tax return. 2011 irs 1040ez form Funeral expenses, Funeral expenses. 2011 irs 1040ez form G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. 2011 irs 1040ez form Income Community, Community Income Distributable net income, Distributable net income. 2011 irs 1040ez form Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. 2011 irs 1040ez form Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. 2011 irs 1040ez form Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. 2011 irs 1040ez form , Installment obligations. 2011 irs 1040ez form Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. 2011 irs 1040ez form Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. 2011 irs 1040ez form Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. 2011 irs 1040ez form P Partnership income, Partnership Income, Partnership income. 2011 irs 1040ez form Penalty Information returns, Penalty. 2011 irs 1040ez form Substantial valuation misstatement, Valuation misstatements. 2011 irs 1040ez form Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. 2011 irs 1040ez form , Penalty. 2011 irs 1040ez form Prompt assessment, request, Request for prompt assessment (charge) of tax. 2011 irs 1040ez form Public safety officers, death benefits, Death benefits. 2011 irs 1040ez form Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. 2011 irs 1040ez form Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. 2011 irs 1040ez form S Separate shares rule, Separate shares rule. 2011 irs 1040ez form Suggestions, Comments and suggestions. 2011 irs 1040ez form Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). 2011 irs 1040ez form Individuals, Alternative minimum tax (AMT). 2011 irs 1040ez form Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. 2011 irs 1040ez form , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. 2011 irs 1040ez form Self-employment, Self-employment tax. 2011 irs 1040ez form Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. 2011 irs 1040ez form Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. 2011 irs 1040ez form Prev  Up     Home   More Online Publications