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Hrblockfree com Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. Hrblockfree com IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. Hrblockfree com Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. Hrblockfree com Valued at $50,000 or more, Art valued at $50,000 or more. Hrblockfree com Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. Hrblockfree com Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. Hrblockfree com Coins, Coin collections. Hrblockfree com Collections, Collections Books, Books. Hrblockfree com Coins, Coin collections. Hrblockfree com Stamps, Stamp collections. Hrblockfree com Comments on publication, Comments and suggestions. Hrblockfree com Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. Hrblockfree com Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. Hrblockfree com Terms of purchase or sale, Terms of the purchase or sale. Hrblockfree com D Date of contribution, Date of contribution. Hrblockfree com Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. Hrblockfree com Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. Hrblockfree com Household goods, Household Goods, Deduction over $500 for certain clothing or household items. Hrblockfree com I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. Hrblockfree com J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. Hrblockfree com Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. Hrblockfree com Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. Hrblockfree com Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. Hrblockfree com Statement of Value, Exception. Hrblockfree com Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. Hrblockfree com T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Hrblockfree com TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. Hrblockfree com V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications
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Contact My Local Office in North Carolina

Face-to-face Tax Help

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

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

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

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

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

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

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

City Street Address Days/Hours Of Service Telephone*
Asheville 151 Patton Ave.
Asheville, NC 28801 

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

 

Services Provided

(828) 271-4764 
Charlotte  Five Resource Square, 
10715 David Taylor Drive
Charlotte, NC 28262 

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

 

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

 

Services Provided

(704) 548-4100 
Durham  3308 Chapel Hill Blvd.
Durham, NC 27707 

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

 

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

 

Services Provided

(919) 401-0300 
Fayetteville  225 Green St.
Fayetteville, NC 28301 

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

 

Services Provided

(910) 223-3580 
Greensboro  4905 Koger Boulevard
Greensboro, NC 27407 

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

 

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

Services Provided

(336) 574-6024 
Greenville  2835 South Charles Blvd.
Greenville, NC 27858

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

 

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

 

Services Provided

(252) 561-4040 
Hickory  115 Fifth Ave. NW
Hickory, NC 28601 

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

 

Services Provided

(828) 267-7655 
Raleigh  4405 Bland Rd.
Raleigh, NC 27609 

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

 

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

Services Provided

(919) 850-1100 
Wilmington 3340 Jaeckle Dr.
Wilmington, NC 28403 

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

 

Services Provided

(910) 254-5198 
Winston-Salem  1677 Westbrook Plaza
Suite 160
Winston-Salem, NC 27103 

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

 

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

 

Services Provided

(336) 659-2740 

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

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

The Taxpayer Advocate Service: Call (336) 574-6119 in Greensboro or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104

Partnerships

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

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

Internal Revenue Service 
6635 Executive Circle 
Suite 180 
Charlotte, NC 28212

Internal Revenue Service
4905 Koger Blvd.
Greensboro, NC 27407

Internal Revenue Service
4405 Bland Road
Raleigh, NC 27609

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

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

Page Last Reviewed or Updated: 28-Mar-2014

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