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2011 Tax Act

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2011 Tax Act

2011 tax act 1. 2011 tax act   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. 2011 tax act Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. 2011 tax act Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. 2011 tax act If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. 2011 tax act gov and use the Interactive Tax Assistant (ITA). 2011 tax act You can find the ITA by going to IRS. 2011 tax act gov and entering “interactive tax assistant” in the search box. 2011 tax act Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. 2011 tax act General Requirements If you are a U. 2011 tax act S. 2011 tax act citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. 2011 tax act For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. 2011 tax act If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. 2011 tax act S. 2011 tax act citizens. 2011 tax act See Publication 519, U. 2011 tax act S. 2011 tax act Tax Guide for Aliens. 2011 tax act Table 1-1. 2011 tax act 2013 Filing Requirements Chart for Most Taxpayers Note. 2011 tax act You must file a return if your gross income was at least the amount shown in the last column. 2011 tax act IF your filing status is. 2011 tax act . 2011 tax act . 2011 tax act AND at the end of 2013 you were*. 2011 tax act . 2011 tax act . 2011 tax act THEN file a return if your gross income** was at least. 2011 tax act . 2011 tax act . 2011 tax act Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 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 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 2011 tax act ** Gross income means all income you receive 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). 2011 tax act It also includes gains, but not losses, reported on Form 8949 or Schedule D. 2011 tax act Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2011 tax act 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. 2011 tax act Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 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). 2011 tax act If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 2011 tax act *** 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. 2011 tax act Gross income. 2011 tax act   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2011 tax act If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 2011 tax act The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax act 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. 2011 tax act For more information about community property, see Publication 555, Community Property. 2011 tax act   For more information on what to include in gross income, see chapter 2. 2011 tax act Self-employed persons. 2011 tax act    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. 2011 tax act   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. 2011 tax act Then, to this figure, you add any income from investments and from incidental or outside operations or sources. 2011 tax act See Publication 334, Tax Guide for Small Business, for more information. 2011 tax act Dependents. 2011 tax act   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. 2011 tax act See Publication 501. 2011 tax act Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. 2011 tax act If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. 2011 tax act You also have other duties, such as notifying the IRS that you are acting as the personal representative. 2011 tax act Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. 2011 tax act When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. 2011 tax act If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. 2011 tax act ” For more information, see Publication 559, Survivors, Executors, and Administrators. 2011 tax act Surviving spouse. 2011 tax act   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. 2011 tax act After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. 2011 tax act For more information about each of these filing statuses, see Publication 501. 2011 tax act   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. 2011 tax act You can, however, file a joint return with your new spouse. 2011 tax act In that case, the filing status of your deceased spouse for his or her final return is married filing separately. 2011 tax act The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). 2011 tax act Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. 2011 tax act For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. 2011 tax act Prev  Up  Next   Home   More Online Publications
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Limits of Free File Fillable Forms

Free File Fillable Forms is a good tool for many taxpayers, especially those who like to do their own taxes and want to take advantage of a free offer. Depending on the forms you must file and the information you need to provide, you may not be able to use Free File Fillable Forms to complete, and e-file your return. Below we list circumstances that will prevent you from filing your return electronically using Fillable Forms. If these apply to you, you can still use Fillable Forms, but you won't be able to e-file.  

  • You need to use one of the few forms and/or schedules that is not supported by e-file.
  • Free File Fillable Forms does not accept miscellaneous pdf attachments and you are required to attach a statement to your return. 
  • You cannot use Free File Fillable Forms to prepare and e-file your state income tax return. If your income is $58,000 or less, you may want to use Free File.
  • The program supports the use of only one six-digit Identity Protection Personal Identification Number (IP PIN). On Married filing jointly returns, the person who has been issued the IP PIN must be listed as the first (or Primary) taxpayer on the return. You will not be able to use Free File Fillable Forms to e-file your return if you and your spouse are filing jointly and you each have a unique six-digit Identity Protection Personal Identification Number (IP PIN). There is no place to enter a second IP PIN.
  • You will not be able to e-file if you have more than 30W-2s or W2-Gs.

Below is the list of unsupported forms in numerical order, a few unsupported schedules, and a couple of other issues you should know about before you start.   

Forms

  • Form 4562, Depreciation and Amortization (Including Information on Listed Property): Form 4562 is not available from the “Add/View Forms” menu. This form is an attachment to Schedule C and Schedule E. The form is selected from the “Add” button directly from Schedule C and Schedule E. If you need to associate more than one Form 4562 to a Schedule C or Schedule E, you must create another Schedule C or Schedule E to associate with the additional Form 4562. The asset shown on Form 4562 must be listed on its “parent” Schedule C or Schedule E.
  • Form 6198, At Risk Limitations: Form 6198 is not available from the “Add/View Forms” menu.  You can add this form only from Schedule C. You may only associate one Form 6198 to a Schedule C. If you need to associate more than one Form 6198 to a Schedule C, create another Schedule C’s for the same business. Associate one form 6198 to one Schedule C and the other form 6198 to the second Schedule C (properly allocating all other income and expense items).
  • Form 8283, Noncash Charitable Contributions with 1098C: Contributions of Motor Vehicles, Boats and Airplanes: Taxpayers are required to submit Form 1098C with Form 8283 if they donate a vehicle valued at $500 or more. Form 1098C is not supported; therefore, the taxpayer must mail in the return with the Form 1098C attached. The program restricts the user to attaching no more than four (4) 8283 Forms.
  • Form 8829, Expense for Business Use of Home: This form is not available from the “Add/View Forms” menu. You can only attach Form 8829 by first opening the associated Schedule C. You may only associate one Form 8829 to a Schedule C. If you need to associate more than one Form 8829 to a Schedule C, create another  Schedule C’s for the same business – associate one form 8829 to one Schedule C and the other form 8829 to the second Schedule C (properly allocating all other income and expense items).
  • Form 8889, Health Savings Accounts (HSAs):  If the Death of Account Beneficiary provision applies to you and you are not required to complete Part I, you will not be able to e-file your return with form 8889. You may complete your return, using Form 8889 and mail in your return.
  • Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit: This form will only support one qualifying vehicle. If you are trying to claim more than one qualifying vehicle, you will not be able to use this form and e-file your return.
  • Form 8938, Statement of Foreign Financial Assets: Taxpayers may only attach one of these forms to their return.
  • Form 8949, Sales and Other Dispositions of Capital Assets: This form does not support text (e.g., “VARIOUS” or “INHERITED”) in columns used for dates (numbers).
  • Temporary Limitation for Form 8959, Additional Medicare Tax: If you are attaching this form and Form 8960, you will not be able to successfully e-file your return until after March 27.
  • Temporary Limitation for Form 8960, Net Investment Income Tax Individuals, Estates and Trusts: If you are attaching this form and Form 8959, you will not be able to successfully e-file your return until after March 27.

Schedules

  • Schedule 8812, Child Tax Credit (Special Circumstances): For each child that meets the Special Circumstances described in the instructions, you must only select the “No” box, for the applicable lines A – D, in Part 1. Do not select both boxes, per the instructions for the schedule. Presently, Schedule 8812 will not accept more than four (4) qualifying children and you are not able to add more than one (1) Schedule 8812 to a return. If you have more than four (4) qualifying children to add to Schedule 8812, you will not be able to e-file the return.
  • Schedule C, Profit or Loss from Business: The form does not support the Simplified Method for calculating expenses for business use of your home. You must use Form 8829 to calculate the expense.
  • Schedule D, Capital Gains and Losses: Does not support text (e.g., “EXPIRED” or “WORTHLESS”) in columns used for dates (numbers)
  • Schedule E, Supplemental Income and Loss: The program does not support multiple copies of page 2 of Schedule E. Taxpayers who need to list more entities than Parts II, III and IV allow will not be able to use this program to complete their tax return.
  • W-2 and W2-G: The program will not allow the user to add more than thirty (30) W-2s or thirty (30) W2-Gs.

Additional Issues

  • Tax Literals: We use "tax literals" to describe information that taxpayers sometimes enter in small grey boxes located to the left of the input field on tax forms. The program only supports one tax literal on any single line for forms 1040, 1040A and 1040EZ. Generally, a tax literal will consist of two grey boxes, the first box is for the description (text) and the second is for the related amount. Where lines have one tax literal box, only the description can be entered in the field. If your return requires multiple literals on a single line (either multiple text only fields or multiple text and amount fields) or if you have a literal that is required on a form other than forms 1040, 1040A and 1040EZ, you may not be able to e-file using this program. Additionally, if you need to enter a tax literal, you must type in the tax literal exactly as written in the instructions. Incorrect capitalization and/or spelling of tax literals will result in a rejected return.
  • International (Foreign) Filers: Taxpayers who need to file a Foreign Employer Compensation Record (FEC) will not be able to e-file their return using Fillable Forms. Additionally, taxpayers with a foreign address, a spouse or a child who needs to be identified on the return, and a spouse or dependent without a SSN or an ITIN may not be able to e-file using Fillable Forms.
    • Foreign phone numbers are not supported on 1040 forms or on Step 2 Section 5- Payment. 
    • Direct Debits for payments on a balance due:  International filers that have a U.S. bank should use that bank to debit funds from their account. If there is no U.S. bank account, international filers should contact their foreign bank and find out if the bank has a U.S. affiliate. If there is a U.S. affiliate bank, international taxpayers should use the affiliate bank's (domestic) RTN in any payment request submitted to IRS.
    • Direct deposit of refund into foreign bank: You cannot direct deposit a refund into a foreign bank account. Direct deposit is only available for bank accounts located in the United States.

 

Page Last Reviewed or Updated: 25-Mar-2014

The 2011 Tax Act

2011 tax act There are three ways you can request an automatic extension of time to file a U.S. individual income tax return: (1) you can electronically file Form 4868 (PDF), Application For Automatic Extension of Time To File U.S. Individual Tax Return; (2) you can pay all or part of your estimated income tax due using a credit or debit card or by using the Electronic Federal Tax Payment System (EFTPS); or (3) you can file a paper Form 4868 by mail. 2011 tax act 2011 tax act If you file your Form 4868 electronically you will receive an acknowledgement or confirmation number for your records and you do not need to mail in Form 4868. If you need to pay additional taxes when filing Form 4868 electronically, you may do so through the outside service provider or through e-file. You can refer to your tax software or tax professional for ways to file electronically using e-file services. Several companies offer free filing of Form 4868 through the Free File program that you can access on the IRS.gov website. If you wish to file electronically, be sure to have a copy of last year's tax return. You will be asked to provide the adjusted gross income (AGI) from the return for taxpayer verification. 2011 tax act 2011 tax act A second way of requesting an automatic extension of time to file your individual income tax return is to pay part or your entire estimated income tax due by credit card or debit card or by using EFTPS. You may pay by phone or Internet through one of the service providers listed on Form 4868. Each service provider will charge a convenience fee based on the amount of the tax payment. At the completion of the transaction, you will receive a confirmation number for your records. 2011 tax act 2011 tax act Finally, you can request an automatic extension of time to file your individual income tax return by completing paper Form 4868 and mailing it to the appropriate address provided on the form. 2011 tax act 2011 tax act Please be aware that an extension of time to file is NOT an extension of time to pay.