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Irs Gov 1040ez Instructions

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Irs Gov 1040ez Instructions

Irs gov 1040ez instructions 7. Irs gov 1040ez instructions   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Irs gov 1040ez instructions Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Irs gov 1040ez instructions Useful Items - You may want to see: Forms (and Instructions) 1040 U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Individual Income Tax Return 1040A U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Nonresident Alien Income Tax Return 1040NR-EZ U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Irs gov 1040ez instructions What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Irs gov 1040ez instructions Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Irs gov 1040ez instructions The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Irs gov 1040ez instructions Under U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Irs gov 1040ez instructions Extensions of time to file. Irs gov 1040ez instructions   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Irs gov 1040ez instructions You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Irs gov 1040ez instructions Use Form 4868 to get the extension to October 15. Irs gov 1040ez instructions In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Irs gov 1040ez instructions To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Irs gov 1040ez instructions Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Irs gov 1040ez instructions   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions citizens and resident aliens abroad who expect to qualify for special tax treatment). Irs gov 1040ez instructions    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Irs gov 1040ez instructions You may be able to file your return electronically. Irs gov 1040ez instructions See IRS e-file in your form instructions. Irs gov 1040ez instructions Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Irs gov 1040ez instructions If you are any of the following, you must file a return. Irs gov 1040ez instructions A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Irs gov 1040ez instructions (But see Exceptions , later. Irs gov 1040ez instructions ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions sources, or Your income is exempt from income tax. Irs gov 1040ez instructions A nonresident alien individual not engaged in a trade or business in the United States with U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions income on which the tax liability was not satisfied by the withholding of tax at the source. Irs gov 1040ez instructions A representative or agent responsible for filing the return of an individual described in (1) or (2). Irs gov 1040ez instructions A fiduciary for a nonresident alien estate or trust. Irs gov 1040ez instructions You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Irs gov 1040ez instructions For example, if you have no U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Irs gov 1040ez instructions For information on what is timely, see When to file for deductions and credits under When To File, later. Irs gov 1040ez instructions Exceptions. Irs gov 1040ez instructions   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Irs gov 1040ez instructions Your only U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Irs gov 1040ez instructions You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Irs gov 1040ez instructions Even if you have left the United States and filed a Form 1040-C, U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Departing Alien Income Tax Return, on departure, you still must file an annual U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions income tax return. Irs gov 1040ez instructions If you are married and both you and your spouse are required to file, you must each file a separate return. Irs gov 1040ez instructions Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Irs gov 1040ez instructions You do not claim any dependents. Irs gov 1040ez instructions You cannot be claimed as a dependent on someone else's U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions tax return. Irs gov 1040ez instructions If you were married, you do not claim an exemption for your spouse. Irs gov 1040ez instructions Your taxable income is less than $100,000. Irs gov 1040ez instructions The only itemized deduction you can claim is for state and local income taxes. Irs gov 1040ez instructions Note. Irs gov 1040ez instructions Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Irs gov 1040ez instructions See chapter 5. Irs gov 1040ez instructions Your only U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Irs gov 1040ez instructions (If you had taxable interest or dividend income, you cannot use this form. Irs gov 1040ez instructions ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Irs gov 1040ez instructions You are not claiming any tax credits. Irs gov 1040ez instructions This is not an “expatriation return. Irs gov 1040ez instructions ” See Expatriation Tax in chapter 4. Irs gov 1040ez instructions The only taxes you owe are: The income tax from the Tax Table. Irs gov 1040ez instructions The social security and Medicare tax from Form 4137 or Form 8919. Irs gov 1040ez instructions You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Irs gov 1040ez instructions You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Irs gov 1040ez instructions If you do not meet all of the above conditions, you must file Form 1040NR. Irs gov 1040ez instructions When To File If you are an employee and you receive wages subject to U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Irs gov 1040ez instructions For the 2013 calendar year, file your return by April 15, 2014. Irs gov 1040ez instructions If you are not an employee who receives wages subject to U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Irs gov 1040ez instructions For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Irs gov 1040ez instructions ) Extensions of time to file. Irs gov 1040ez instructions   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Irs gov 1040ez instructions For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Irs gov 1040ez instructions You must file the extension by the regular due date of your return. Irs gov 1040ez instructions   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Irs gov 1040ez instructions To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Irs gov 1040ez instructions Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Irs gov 1040ez instructions When to file for deductions and credits. Irs gov 1040ez instructions   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Irs gov 1040ez instructions For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Irs gov 1040ez instructions However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Irs gov 1040ez instructions The allowance of the following credits is not affected by this time requirement. Irs gov 1040ez instructions Credit for withheld taxes. Irs gov 1040ez instructions Credit for excise tax on certain uses of gasoline and special fuels. Irs gov 1040ez instructions Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Irs gov 1040ez instructions Protective return. Irs gov 1040ez instructions   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Irs gov 1040ez instructions By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Irs gov 1040ez instructions You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Irs gov 1040ez instructions   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Irs gov 1040ez instructions To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Irs gov 1040ez instructions   You can follow the same procedure if you believe you have no U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions tax liability because of a U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions tax treaty. Irs gov 1040ez instructions Be sure to also complete item L on page 5 of Form 1040NR. Irs gov 1040ez instructions Waiver of filing deadline. Irs gov 1040ez instructions   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions income tax return (including a protective return) and you cooperate with the IRS in determining your U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions income tax liability for the tax year for which you did not file a return. Irs gov 1040ez instructions Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Irs gov 1040ez instructions  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Irs gov 1040ez instructions O. Irs gov 1040ez instructions Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Virgin Islands. Irs gov 1040ez instructions    If you are a bona fide resident of the U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Virgin Islands and file your income tax returns at the following address. Irs gov 1040ez instructions Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Irs gov 1040ez instructions Thomas, VI 00802   Report all income from U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions sources, as well as income from other sources, on your return. Irs gov 1040ez instructions For information on filing U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Virgin Islands returns, contact the U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Virgin Islands Bureau of Internal Revenue. Irs gov 1040ez instructions   Chapter 8 discusses withholding from U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions wages of U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Virgin Islanders. Irs gov 1040ez instructions Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Irs gov 1040ez instructions   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Irs gov 1040ez instructions Report all income, including income from U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions sources, on your return. Irs gov 1040ez instructions It is not necessary to file a separate U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions income tax return. Irs gov 1040ez instructions    Bona fide residents of Guam should file their Guam returns at the following address. Irs gov 1040ez instructions   Department of Revenue and Taxation Government of Guam P. Irs gov 1040ez instructions O. Irs gov 1040ez instructions Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Irs gov 1040ez instructions   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Irs gov 1040ez instructions O. Irs gov 1040ez instructions Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Irs gov 1040ez instructions 570, Tax Guide for Individuals With Income From U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Possessions, for information on where to file your return. Irs gov 1040ez instructions Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Individual Income Tax Return. Irs gov 1040ez instructions Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Irs gov 1040ez instructions If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Irs gov 1040ez instructions ) to Form 1040X. Irs gov 1040ez instructions Print “Amended” across the top. Irs gov 1040ez instructions Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Irs gov 1040ez instructions A return filed before the final due date is considered to have been filed on the due date. Irs gov 1040ez instructions Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Irs gov 1040ez instructions FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Irs gov 1040ez instructions The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Irs gov 1040ez instructions The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Irs gov 1040ez instructions However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Irs gov 1040ez instructions A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Irs gov 1040ez instructions Filing requirements. Irs gov 1040ez instructions   FinCEN Form 105 filing requirements follow. Irs gov 1040ez instructions Recipients. Irs gov 1040ez instructions   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Irs gov 1040ez instructions Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Irs gov 1040ez instructions   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Irs gov 1040ez instructions Travelers. Irs gov 1040ez instructions   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Irs gov 1040ez instructions Penalties. Irs gov 1040ez instructions   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Irs gov 1040ez instructions Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Irs gov 1040ez instructions More information. Irs gov 1040ez instructions   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Irs gov 1040ez instructions Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Irs gov 1040ez instructions A resident alien of the United States for any part of the tax year. Irs gov 1040ez instructions A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions income tax treaty. Irs gov 1040ez instructions See Effect of Tax Treaties in chapter 1. Irs gov 1040ez instructions A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Irs gov 1040ez instructions See chapter 1 for information about this election. Irs gov 1040ez instructions A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Irs gov 1040ez instructions See Publication 570, Tax Guide for Individuals With Income From U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions Possessions, for a definition of bona fide resident. Irs gov 1040ez instructions You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Irs gov 1040ez instructions The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Irs gov 1040ez instructions Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions person. Irs gov 1040ez instructions You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Irs gov 1040ez instructions More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Irs gov 1040ez instructions Penalties The law provides penalties for failure to file returns or pay taxes as required. Irs gov 1040ez instructions Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Irs gov 1040ez instructions You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Irs gov 1040ez instructions If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Irs gov 1040ez instructions Filing late. Irs gov 1040ez instructions   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Irs gov 1040ez instructions The penalty is based on the tax not paid by the due date (without regard to extensions). Irs gov 1040ez instructions The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Irs gov 1040ez instructions Fraud. Irs gov 1040ez instructions   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Irs gov 1040ez instructions Return over 60 days late. Irs gov 1040ez instructions   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Irs gov 1040ez instructions Exception. Irs gov 1040ez instructions   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Irs gov 1040ez instructions Paying tax late. Irs gov 1040ez instructions   You will have to pay a failure-to-pay penalty of ½ of 1% (. Irs gov 1040ez instructions 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Irs gov 1040ez instructions This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Irs gov 1040ez instructions   The monthly rate of the failure-to-pay penalty is half the usual rate (. Irs gov 1040ez instructions 25% instead of . Irs gov 1040ez instructions 50%) if an installment agreement is in effect for that month. Irs gov 1040ez instructions You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Irs gov 1040ez instructions   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Irs gov 1040ez instructions If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Irs gov 1040ez instructions   This penalty cannot be more than 25% of your unpaid tax. Irs gov 1040ez instructions You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Irs gov 1040ez instructions Combined penalties. Irs gov 1040ez instructions   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Irs gov 1040ez instructions However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Irs gov 1040ez instructions Accuracy-related penalty. Irs gov 1040ez instructions   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Irs gov 1040ez instructions The penalty is equal to 20% of the underpayment. Irs gov 1040ez instructions The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Irs gov 1040ez instructions The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Irs gov 1040ez instructions Negligence or disregard. Irs gov 1040ez instructions   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Irs gov 1040ez instructions Negligence also includes failure to keep adequate books and records. Irs gov 1040ez instructions You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Irs gov 1040ez instructions   The term “disregard” includes any careless, reckless, or intentional disregard. Irs gov 1040ez instructions Adequate disclosure. Irs gov 1040ez instructions   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Irs gov 1040ez instructions See Disclosure statement , later. Irs gov 1040ez instructions   This exception will not apply to an item that is attributable to a tax shelter. Irs gov 1040ez instructions In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Irs gov 1040ez instructions Substantial understatement of income tax. Irs gov 1040ez instructions   You understate your tax if the tax shown on your return is less than the correct tax. Irs gov 1040ez instructions The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Irs gov 1040ez instructions However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Irs gov 1040ez instructions   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Irs gov 1040ez instructions However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Irs gov 1040ez instructions Substantial authority. Irs gov 1040ez instructions   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Irs gov 1040ez instructions Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Irs gov 1040ez instructions Disclosure statement. Irs gov 1040ez instructions   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Irs gov 1040ez instructions You must also have a reasonable basis for treating the item the way you did. Irs gov 1040ez instructions   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Irs gov 1040ez instructions   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Irs gov 1040ez instructions Transaction lacking economic substance. Irs gov 1040ez instructions   For more information on economic substance, see section 7701(o). Irs gov 1040ez instructions Foreign financial asset. Irs gov 1040ez instructions   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Irs gov 1040ez instructions Reasonable cause. Irs gov 1040ez instructions   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Irs gov 1040ez instructions You must also show that you acted in good faith. Irs gov 1040ez instructions This does not apply to a transaction that lacks economic substance. Irs gov 1040ez instructions Filing erroneous claim for refund or credit. Irs gov 1040ez instructions   You may have to pay a penalty if you file an erroneous claim for refund or credit. Irs gov 1040ez instructions The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Irs gov 1040ez instructions However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Irs gov 1040ez instructions The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Irs gov 1040ez instructions Frivolous tax submission. Irs gov 1040ez instructions   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Irs gov 1040ez instructions A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Irs gov 1040ez instructions For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Irs gov 1040ez instructions irs. Irs gov 1040ez instructions gov/irb/2010-17_irb/ar13. Irs gov 1040ez instructions html. Irs gov 1040ez instructions   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Irs gov 1040ez instructions This includes altering or striking out the preprinted language above the space provided for your signature. Irs gov 1040ez instructions   This penalty is added to any other penalty provided by law. Irs gov 1040ez instructions Fraud. Irs gov 1040ez instructions   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Irs gov 1040ez instructions Failure to supply taxpayer identification number. Irs gov 1040ez instructions   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Irs gov 1040ez instructions You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Irs gov 1040ez instructions   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Irs gov 1040ez instructions The number must be shown on the Form 1099-INT or other statement the bank sends you. Irs gov 1040ez instructions If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Irs gov 1040ez instructions (You also may be subject to “backup” withholding of income tax. Irs gov 1040ez instructions )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Irs gov 1040ez instructions Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Irs gov 1040ez instructions Prev  Up  Next   Home   More Online Publications
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Irs gov 1040ez instructions 30. Irs gov 1040ez instructions   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Irs gov 1040ez instructions This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Irs gov 1040ez instructions Figuring Your Tax Your income tax is based on your taxable income. Irs gov 1040ez instructions After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Irs gov 1040ez instructions The result is your total tax. Irs gov 1040ez instructions Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Irs gov 1040ez instructions This section provides a general outline of how to figure your tax. Irs gov 1040ez instructions You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Irs gov 1040ez instructions If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Irs gov 1040ez instructions Tax. Irs gov 1040ez instructions   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Irs gov 1040ez instructions However, there are special methods if your income includes any of the following items. Irs gov 1040ez instructions A net capital gain. Irs gov 1040ez instructions (See chapter 16. Irs gov 1040ez instructions ) Qualified dividends taxed at the same rates as a net capital gain. Irs gov 1040ez instructions (See chapters 8 and 16. Irs gov 1040ez instructions ) Lump-sum distributions. Irs gov 1040ez instructions (See chapter 10. Irs gov 1040ez instructions ) Farming or fishing income. Irs gov 1040ez instructions (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Irs gov 1040ez instructions ) Unearned income over $2,000 for certain children. Irs gov 1040ez instructions (See chapter 31. Irs gov 1040ez instructions ) Parents' election to report child's interest and dividends. Irs gov 1040ez instructions (See chapter 31. Irs gov 1040ez instructions ) Foreign earned income exclusion or the housing exclusion. Irs gov 1040ez instructions (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Irs gov 1040ez instructions ) Credits. Irs gov 1040ez instructions   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Irs gov 1040ez instructions Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Irs gov 1040ez instructions The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Irs gov 1040ez instructions CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Irs gov 1040ez instructions See Payments , later. Irs gov 1040ez instructions   There are other credits that are not discussed in this publication. Irs gov 1040ez instructions These include the following credits. Irs gov 1040ez instructions General business credit, which is made up of several separate business-related credits. Irs gov 1040ez instructions These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Irs gov 1040ez instructions Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Irs gov 1040ez instructions See Form 8835, Part II. Irs gov 1040ez instructions Work opportunity credit. Irs gov 1040ez instructions See Form 5884. Irs gov 1040ez instructions Credit for employer social security and Medicare taxes paid on certain employee tips. Irs gov 1040ez instructions See Form 8846. Irs gov 1040ez instructions Other taxes. Irs gov 1040ez instructions   After you subtract your tax credits, determine whether there are any other taxes you must pay. Irs gov 1040ez instructions This chapter does not explain these other taxes. Irs gov 1040ez instructions You can find that information in other chapters of this publication and your form instructions. Irs gov 1040ez instructions See the following table for other taxes you may need to add to your income tax. Irs gov 1040ez instructions OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Irs gov 1040ez instructions   There are other taxes that are not discussed in this publication. Irs gov 1040ez instructions These include the following items. Irs gov 1040ez instructions Self-employment tax. Irs gov 1040ez instructions You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Irs gov 1040ez instructions Your net earnings from self-employment from other than church employee income were $400 or more. Irs gov 1040ez instructions The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Irs gov 1040ez instructions If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Irs gov 1040ez instructions Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Irs gov 1040ez instructions You had church employee income of $108. Irs gov 1040ez instructions 28 or more. Irs gov 1040ez instructions Additional Medicare Tax. Irs gov 1040ez instructions Beginning in 2013, you may be subject to a 0. Irs gov 1040ez instructions 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Irs gov 1040ez instructions For more information, see the Instructions for Form 1040, line 60 and Form 8959. Irs gov 1040ez instructions Net Investment Income Tax (NIIT). Irs gov 1040ez instructions Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs gov 1040ez instructions NIIT is a 3. Irs gov 1040ez instructions 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Irs gov 1040ez instructions For more information, see the Instructions for Form 1040, line 60 and Form 8960. Irs gov 1040ez instructions Recapture taxes. Irs gov 1040ez instructions You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Irs gov 1040ez instructions For more information, see the instructions for Form 1040, line 60. Irs gov 1040ez instructions Section 72(m)(5) excess benefits tax. Irs gov 1040ez instructions If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Irs gov 1040ez instructions See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Irs gov 1040ez instructions Uncollected social security and Medicare tax on group-term life insurance. Irs gov 1040ez instructions If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Irs gov 1040ez instructions The amount should be shown in box 12 of your Form W-2 with codes M and N. Irs gov 1040ez instructions Tax on golden parachute payments. Irs gov 1040ez instructions This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Irs gov 1040ez instructions The amount should be shown in box 12 of your Form W-2 with code K. Irs gov 1040ez instructions See the instructions for Form 1040, line 60. Irs gov 1040ez instructions Tax on accumulation distribution of trusts. Irs gov 1040ez instructions This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Irs gov 1040ez instructions See Form 4970 and its instructions. Irs gov 1040ez instructions Additional tax on HSAs or MSAs. Irs gov 1040ez instructions If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Irs gov 1040ez instructions See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Irs gov 1040ez instructions Additional tax on Coverdell ESAs. Irs gov 1040ez instructions This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Irs gov 1040ez instructions See Publication 970, Tax Benefits for Education, and Form 5329. Irs gov 1040ez instructions Additional tax on qualified tuition programs. Irs gov 1040ez instructions This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Irs gov 1040ez instructions See Publication 970 and Form 5329. Irs gov 1040ez instructions Excise tax on insider stock compensation from an expatriated corporation. Irs gov 1040ez instructions You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Irs gov 1040ez instructions For more information, see the instructions for Form 1040, line 60. Irs gov 1040ez instructions Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Irs gov 1040ez instructions This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Irs gov 1040ez instructions For more information, see the instructions for Form 1040, line 60. Irs gov 1040ez instructions Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Irs gov 1040ez instructions For more information, see the instructions for Form 1040, line 60. Irs gov 1040ez instructions Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Irs gov 1040ez instructions For more information, see the instructions for Form 1040, line 60. Irs gov 1040ez instructions Repayment of first-time homebuyer credit. Irs gov 1040ez instructions For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Irs gov 1040ez instructions Also see the instructions for Form 1040, line 59b. Irs gov 1040ez instructions Payments. Irs gov 1040ez instructions   After you determine your total tax, figure the total payments you have already made for the year. Irs gov 1040ez instructions Include credits that are treated as payments. Irs gov 1040ez instructions This chapter does not explain these payments and credits. Irs gov 1040ez instructions You can find that information in other chapters of this publication and your form instructions. Irs gov 1040ez instructions See the following table for amounts you can include in your total payments. Irs gov 1040ez instructions PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Irs gov 1040ez instructions This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Irs gov 1040ez instructions It is claimed on Form 1040, line 70. Irs gov 1040ez instructions See Form 4136, Credit for Federal Tax Paid on Fuels. Irs gov 1040ez instructions Refund or balance due. Irs gov 1040ez instructions   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Irs gov 1040ez instructions If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Irs gov 1040ez instructions S. Irs gov 1040ez instructions savings bonds instead of receiving a paper check. Irs gov 1040ez instructions Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Irs gov 1040ez instructions The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Irs gov 1040ez instructions Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Irs gov 1040ez instructions You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Irs gov 1040ez instructions See Form 6251, Alternative Minimum Tax — Individuals. Irs gov 1040ez instructions Adjustments and tax preference items. Irs gov 1040ez instructions   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Irs gov 1040ez instructions More information. Irs gov 1040ez instructions   For more information about the AMT, see the instructions for Form 6251. Irs gov 1040ez instructions Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Irs gov 1040ez instructions If the IRS figures your tax and you paid too much, you will receive a refund. Irs gov 1040ez instructions If you did not pay enough, you will receive a bill for the balance. Irs gov 1040ez instructions To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Irs gov 1040ez instructions The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Irs gov 1040ez instructions When the IRS cannot figure your tax. Irs gov 1040ez instructions   The IRS cannot figure your tax for you if any of the following apply. Irs gov 1040ez instructions You want your refund directly deposited into your accounts. Irs gov 1040ez instructions You want any part of your refund applied to your 2014 estimated tax. Irs gov 1040ez instructions You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Irs gov 1040ez instructions Your taxable income is $100,000 or more. Irs gov 1040ez instructions You itemize deductions. Irs gov 1040ez instructions You file any of the following forms. Irs gov 1040ez instructions Form 2555, Foreign Earned Income. Irs gov 1040ez instructions Form 2555-EZ, Foreign Earned Income Exclusion. Irs gov 1040ez instructions Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Irs gov 1040ez instructions Form 4970, Tax on Accumulation Distribution of Trusts. Irs gov 1040ez instructions Form 4972, Tax on Lump-Sum Distributions. Irs gov 1040ez instructions Form 6198, At-Risk Limitations. Irs gov 1040ez instructions Form 6251, Alternative Minimum Tax—Individuals. Irs gov 1040ez instructions Form 8606, Nondeductible IRAs. Irs gov 1040ez instructions Form 8615, Tax for Certain Children Who Have Unearned Income. Irs gov 1040ez instructions Form 8814, Parents' Election To Report Child's Interest and Dividends. Irs gov 1040ez instructions Form 8839, Qualified Adoption Expenses. Irs gov 1040ez instructions Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Irs gov 1040ez instructions Form 8889, Health Savings Accounts (HSAs). Irs gov 1040ez instructions Form 8919, Uncollected Social Security and Medicare Tax on Wages. Irs gov 1040ez instructions Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Irs gov 1040ez instructions Enter your social security number in the space provided. Irs gov 1040ez instructions If you are married, enter the social security numbers of you and your spouse even if you file separately. Irs gov 1040ez instructions Sign and date your return and enter your occupation(s). Irs gov 1040ez instructions If you are filing a joint return, both you and your spouse must sign it. Irs gov 1040ez instructions Enter your daytime phone number in the space provided. Irs gov 1040ez instructions This may help speed the processing of your return if we have a question that can be answered over the phone. Irs gov 1040ez instructions If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Irs gov 1040ez instructions If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Irs gov 1040ez instructions Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Irs gov 1040ez instructions If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Irs gov 1040ez instructions Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Irs gov 1040ez instructions Attach a copy of each of your Forms W-2 to your paper return. Irs gov 1040ez instructions Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Irs gov 1040ez instructions Mail your return to the Internal Revenue Service Center for the area where you live. Irs gov 1040ez instructions A list of Service Center addresses is in the instructions for your tax return. Irs gov 1040ez instructions Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Irs gov 1040ez instructions Do not complete lines 9 through 12. Irs gov 1040ez instructions If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Irs gov 1040ez instructions Payments. Irs gov 1040ez instructions   Enter any federal income tax withheld on line 7. Irs gov 1040ez instructions Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Irs gov 1040ez instructions Earned income credit. Irs gov 1040ez instructions   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Irs gov 1040ez instructions Enter “EIC” in the space to the left of line 8a. Irs gov 1040ez instructions Enter the nontaxable combat pay you elect to include in earned income on line 8b. Irs gov 1040ez instructions   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Irs gov 1040ez instructions For details, see the Form 1040EZ Instructions. Irs gov 1040ez instructions Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Irs gov 1040ez instructions If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Irs gov 1040ez instructions Do not complete line 28. Irs gov 1040ez instructions Complete lines 29 through 33 and 36 through 40 if they apply to you. Irs gov 1040ez instructions However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Irs gov 1040ez instructions Also, enter any write-in information that applies to you in the space to the left of line 41. Irs gov 1040ez instructions Do not complete lines 34, 35, and 42 through 46. Irs gov 1040ez instructions Payments. Irs gov 1040ez instructions   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Irs gov 1040ez instructions Enter any estimated tax payments you made on line 37. Irs gov 1040ez instructions Credit for child and dependent care expenses. Irs gov 1040ez instructions   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Irs gov 1040ez instructions Enter the amount of the credit on line 29. Irs gov 1040ez instructions The IRS will not figure this credit. Irs gov 1040ez instructions Credit for the elderly or the disabled. Irs gov 1040ez instructions   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Irs gov 1040ez instructions Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Irs gov 1040ez instructions On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Irs gov 1040ez instructions Complete Part II and Part III, lines 11 and 13, if they apply. Irs gov 1040ez instructions Earned income credit. Irs gov 1040ez instructions   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Irs gov 1040ez instructions Enter “EIC” to the left of the entry space for line 38a. Irs gov 1040ez instructions Enter the nontaxable combat pay you elect to include in earned income on line 38b. Irs gov 1040ez instructions    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Irs gov 1040ez instructions If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Irs gov 1040ez instructions   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Irs gov 1040ez instructions For details, see the Form 1040A Instructions. Irs gov 1040ez instructions Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Irs gov 1040ez instructions Do not complete line 44. Irs gov 1040ez instructions If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Irs gov 1040ez instructions Read lines 45 through 71. Irs gov 1040ez instructions Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Irs gov 1040ez instructions Also, do not complete line 55 and lines 73 through 77. Irs gov 1040ez instructions Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Irs gov 1040ez instructions Payments. Irs gov 1040ez instructions   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Irs gov 1040ez instructions Enter any estimated tax payments you made on line 63. Irs gov 1040ez instructions Credit for child and dependent care expenses. Irs gov 1040ez instructions   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Irs gov 1040ez instructions Enter the amount of the credit on line 48. Irs gov 1040ez instructions The IRS will not figure this credit. Irs gov 1040ez instructions Credit for the elderly or the disabled. Irs gov 1040ez instructions   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Irs gov 1040ez instructions Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Irs gov 1040ez instructions On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Irs gov 1040ez instructions Complete Part II and Part III, lines 11 and 13, if they apply. Irs gov 1040ez instructions Earned income credit. Irs gov 1040ez instructions   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Irs gov 1040ez instructions Enter “EIC” on the dotted line next to Form 1040, line 64a. Irs gov 1040ez instructions Enter the nontaxable combat pay you elect to include in earned income on line 64b. Irs gov 1040ez instructions   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Irs gov 1040ez instructions If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Irs gov 1040ez instructions   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Irs gov 1040ez instructions For details, see the Form 1040 Instructions. Irs gov 1040ez instructions Prev  Up  Next   Home   More Online Publications