Refund on a late filed return. If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due including extensions to get that refund. The IRS has published a list of positions that are identified as frivolous. Filing erroneous claim for refund or credit. You may have to pay a penalty if you file an erroneous claim for refund or credit. Privacy Act and paperwork reduction information. The IRS Restructuring and Reform Act of , the Privacy Act of , and the Paperwork Reduction Act of require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
A complete statement on this subject can be found in your tax form instructions. Most paid preparers must e-file returns they prepare and file. Your preparer may make you aware of this requirement and the options available to you. Treasury Inspector General for Tax Administration. You can remain anonymous. Photographs of missing children.
Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling THE-LOST if you recognize a child. This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instructions. It explains the tax law to make sure you pay only the tax you owe and no more.
This publication closely follows Form , U. Individual Income Tax Return. It is divided into six parts which cover different sections of Form Each part is further divided into chapters which generally discuss one line of the form. Anything included on a line of either of these forms is also included on Form The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need.
The publication begins with the rules for filing a tax return. How to e-file your return, and. It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax.
Throughout the publication are examples showing how the tax law applies in typical situations. Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. References to those other publications are provided for your information. Small graphic symbols, or icons, are used to draw your attention to special information.
See Table 1 for an explanation of each icon used in this publication. Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. This includes lists of: Tax Topics you can read at IRS. If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. There are many ways you can get help from the IRS. We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through IRS. Otherwise, you can go to IRS.
26 U.S. Code § 61 - Gross income defined
Your order should arrive within 10 business days. If you have a tax question not answered by this publication, check IRS. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. The four chapters in this part provide basic information on the tax system. They take you through the first steps of filling out a tax return — such as deciding what your filing status is, how many exemptions you can take, and what form to file.
They also discuss recordkeeping requirements, IRS e-file electronic filing , certain penalties, and the two methods used to pay tax during the year: Extend certain tax benefits that expired at the end of and that currently can't be claimed on your tax return. The due date to file your tax return is April 17, The due date is April 17 because April 15 is a Sunday and the Emancipation Day holiday in the District of Columbia is observed on April 16—even if you do not live in the District of Columbia. Generally, the amount of income you can receive before you must file a return has been increased.
See Table , Table , and Table for the specific amounts. Rather than filing a return on paper, you may be able to file electronically using IRS e-file. If you change your address, you should notify the IRS. You can use Form to notify the IRS of the change. Enter your social security number. You must enter your social security number SSN in the spaces provided on your tax return. If you file a joint return, enter the SSNs in the same order as the names. Direct deposit of refund. 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.
See Direct Deposit under Refunds , later. If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Pay online or by phone. If you owe additional tax, you may be able to pay online or by phone. See How To Pay , later. You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. 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 See Automatic Extension , later.
Service in combat zone. 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 a combat zone in support of the Armed Forces. Adoption taxpayer identification number. If a child has been placed in your home for purposes of legal adoption and you won't 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. Taxpayer identification number for aliens. Individual taxpayer identification number ITIN renewal.
Some ITINs must be renewed. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS. For more information, see Civil Penalties , later. This chapter discusses the following topics. 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. There are special rules for surviving spouses, executors, administrators, legal representatives, U.
Even if you don't have to file a return, it may be to your advantage to do so. See Who Should File , later. 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. Don't 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. To find out whether you must file, see Table , Table , and Table Even if no table shows that you must file, you may need to file to get money back.
This includes all income you receive in the form of money, goods, property, and services that isn't exempt from tax. 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. 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 ; or.
If either 1 or 2 applies, see the instructions for Form or A, or Pub. Common types of income are discussed in Part Two of this publication. 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.
This affects your federal taxes, including whether you must file if you don't file a joint return with your spouse. 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. See Self-Employed Persons , later, for more information about your filing requirements. If you don't report all of your self-employment income, your social security benefits may be lower when you retire.
Your filing status depends on whether you are single or married and on your family situation. Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. See chapter 2 for an explanation of each filing status. 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.
You are considered 65 on the day before your 65th birthday. For example, if your 65th birthday is on January 1, , you are considered 65 for You must file a final return for a decedent a person who died if both of the following are true. 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.
For information on special tax rules that may apply to you, see Pub. It is available online and at most U. This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. If you are a bona fide resident of Puerto Rico for the entire year, your U. It does, however, include any income you received for your services as an employee of the United States or a U. If you receive income from Puerto Rican sources that isn't subject to U.
As a result, the amount of income you must have before you are required to file a U. For more information, see Pub. Virgin Islands, special rules may apply when determining whether you must file a U. In addition, you may have to file a return with the individual island government. If you are a dependent one who meets the dependency tests in chapter 3 , see Table to find out whether you must file a return.
You also must file if your situation is described in Table Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. This is true even if under local law the child's parent has the right to the earnings and may actually have received them.
But if the child doesn't pay the tax due on this income, the parent is liable for the tax. 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 or was a full-time student under age 24 at the end of , and certain other conditions are met, a parent can elect to include the child's income on the parent's return. If this election is made, the child doesn't have to file a return.
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. 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 Use Schedule SE Form to figure your self-employment tax.
Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. For more information about this tax, see Pub. Employees of foreign governments or international organizations. 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. This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Your status as an alien resident, nonresident, or dual-status determines whether and how you must file an income tax return.
The rules used to determine your alien status are discussed in Pub. Tax Guide for Aliens. If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Use the forms discussed in this publication. If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. 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.
Different rules apply for each part of the year. For information on dual-status taxpayers, see Pub. Even if you don't have to file, you should file a federal income tax return to get money back if any of the following conditions apply. You qualify for the earned income credit. See chapter 36 for more information. You qualify for the additional child tax credit. See chapter 34 for more information.
You qualify for the premium tax credit. See chapter 37 for more information. You qualify for the health coverage tax credit. See chapter 38 for more information. You qualify for the American opportunity credit.
See chapter 35 for more information. You qualify for the credit for federal tax on fuels. See chapter 30 for more information. You must use one of three forms to file your return: Your filing status is single or married filing jointly. If you were a nonresident alien at any time in , your filing status must be married filing jointly. You and your spouse if married filing a joint return were under age 65 and not blind at the end of If you were born on January 1, , you are considered to be age 65 at the end of You don't claim any adjustments to income, such as a deduction for IRA contributions or student loan interest.
You don't owe any household employment taxes on wages you paid to a household employee. If you earned tips, they are included in boxes 5 and 7 of your Form W You are not a debtor in a chapter 11 bankruptcy case filed after October 16, You must meet all of these requirements to use Form EZ.
If you don't, you must use Form A or Form On Form EZ, you can use only the tax table to figure your income tax. You can find the tax table in the Instructions for Form EZ. Your income is only from: You must use Form Student loan interest deduction. You don't itemize your deductions. The credit for child and dependent care expenses. The credit for the elderly or the disabled. The retirement savings contributions credit. The child tax credit. The earned income credit.
The additional child tax credit. The premium tax credit. You didn't have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. You can also use Form A 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. You must meet all these requirements to use Form A. If you don't, you must use Form You can use Form to report all types of income, deductions, and credits. You claim any adjustments to gross income other than the adjustments listed earlier under Form A.
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. You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. You claim any credits other than the credits listed earlier under Form A. You owe the excise tax on insider stock compensation from an expatriated corporation. You had a qualified health savings account funding distribution from your IRA. You are an employee and your employer didn't withhold social security and Medicare tax. You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form or Form If your adjusted gross income AGI is less than a certain amount, you are eligible for Free File , a free tax software service offered by IRS partners, to prepare and e-file your return for free.
Table lists the free ways to electronically file your return. IRS e-file uses automation to replace most of the manual steps needed to process paper returns. As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time.
If your return is filed with IRS e-file , you will receive an acknowledgment that your return was received and accepted. If you owe tax, you can e-file and pay electronically. The IRS has processed more than one billion e-filed returns safely and securely. Using e-file doesn't affect your chances of an IRS examination of your return. To file your return electronically, you must sign the return electronically using a personal identification number PIN. 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.
A PIN is any combination of five digits you choose except five zeros. To verify your identity, you will be prompted to enter your adjusted gross income AGI from your originally filed federal income tax return, if applicable. If you don't have your income tax return, you can request a transcript by using our automated self-service tool. If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI.
You will also be prompted to enter your date of birth. The practitioner can provide you with details. For details, see Form For more details, visit IRS. If the IRS gave you an identity protection personal identification number IP PIN because you were a victim of identity theft, enter it in the spaces provided on your tax form. For more information, see the instructions for Form A or Form If an agent is signing your return for you, a power of attorney POA must be filed. Attach the POA to Form and file it using that form's instructions. See Signatures , later, for more information on POAs.
In most states, you can file an electronic state return simultaneously with your federal return. 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. With e-file , your refund will be issued faster than if you filed on paper. 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.
See Offset against debts under Refunds , later. Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. See Refund Information , later. To avoid late-payment penalties and interest, pay your taxes in full by April 17, The due date is April 17 because April 15 is a Sunday and the Emancipation Day holiday in the District of Columbia is observed on April 16—even if you don't live in the District of Columbia. See How To Pay , later, for information on how to pay the amount you owe. You can file your tax return in a fast, easy, and convenient way using your personal computer.
A computer with Internet access and tax preparation software are all you need. Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. For information, visit IRS. Some businesses offer free e-file to their employees, members, or customers. Others offer it for a fee. Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit.
Free help in preparing your return is available nationwide from IRS-trained volunteers. 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. To find a site near you, call For more information on these programs, go to IRS. Many tax professionals electronically file tax returns for their clients. Tax professionals may charge a fee for IRS e-file. Fees can vary depending on the professional and the specific services rendered. April 17, , is the due date for filing your income tax return if you use the calendar year.
For a quick view of due dates for filing a return with or without an extension of time to file discussed later , see Table If you use a fiscal year a year ending on the last day of any month except December, or a week year , your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 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.
If you send your return by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered. 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.
The postmarked certified mail receipt is evidence that the return was delivered. 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. The private delivery service can tell you how to get written proof of this date.
To check for any updates to the list of designated private delivery services, go to IRS. The private delivery service can tell you how to get written proof of the mailing date. 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. An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS.
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. The date and time in your time zone controls whether your electronically filed return is timely. If you don't file your return by the due date, you may have to pay a failure-to-file penalty and interest. For more information, see Penalties , later. Also see Interest under Amount You Owe. If you were due a refund but you didn't file a return, you generally must file within 3 years from the date the return was due including extensions to get that refund.
If you are a nonresident alien and earn wages subject to U. The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. If you don't earn wages subject to U. The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. 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.
You may be able to get an extension of time to file your return. There are three types of situations where you may qualify for an extension:. If you don't pay the tax due by the regular due date April 15 for most taxpayers , you will owe interest. You may also be charged penalties, discussed later.
Using IRS e-file electronic filing , or. There are two ways you can use e-file to get an extension of time to file. Complete Form to use as a worksheet. If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. E-file using your personal computer or a tax professional. You can use a tax software package with your personal computer or a tax professional to file Form electronically. You will need to provide certain information from your tax return. 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.
E-file and pay by credit or debit card or by direct transfer from your bank account. 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. You can do this by phone or over the Internet.
You don't file Form See Pay online under How To Pay , later, in this chapter. You can get an extension of time to file by filing a paper Form Mail it to the address shown in the form instructions. If you want to make a payment with the form, make your check or money order payable to "United States Treasury.
You must request the automatic extension by the due date for your return. You can file your return any time before the 6-month extension period ends. Enter any payment you made related to the extension of time to file on Form , line Also enter "Form " and the amount paid in the space to the left of line 9 or line You are allowed an automatic 2-month extension, without filing Form until June 15, , if you use the calendar year , to file your return and pay any federal income tax due if:.
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. However, if you pay the tax due after the regular due date April 15 for most taxpayers , interest will be charged from that date until the date the tax is paid. If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file.
See Individuals Serving in Combat Zone , later, for special rules that apply to you. If you file a joint return, only one spouse has to qualify for this automatic extension. If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. See the situations listed under 2 , earlier. File Form and check the box on line 8. An extension of more than 6 months will generally not be granted.
However, if you are outside the United States and meet certain tests, you may be granted a longer extension. 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. 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.
For purposes of the automatic extension, the term "combat zone" includes the following areas. The publication also has information about other tax benefits available to military personnel serving in a combat zone. The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 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.
In addition to the 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. See Extension of Deadlines in Pub. 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. This section explains how to get ready to fill in your tax return and when to report your income and expenses.
It also explains how to complete certain sections of the form. You may find Table helpful when you prepare your paper return. For information you may find useful in preparing an electronic return, see Why Should I File Electronically , earlier. If you were an employee, you should receive Form W-2 from your employer.
You will need the information from this form to prepare your return. Your employer is required to provide or send Form W-2 to you no later than January 31, If it is mailed, you should allow adequate time to receive it before contacting your employer. If you still don't get the form by February 15, the IRS can help you by requesting the form from your employer.
When you request IRS help, be prepared to provide the following information. Your employer's name, address including ZIP code , and phone number. If you received certain types of income, you may receive a Form If it is mailed, you should allow adequate time to receive it before contacting the payer. If you still don't get the form by February 15 or by March 1, , if furnished by a broker , call the IRS for help. You must figure your taxable income on the basis of a tax year. A "tax year" is an annual accounting period used for keeping records and reporting income and expenses. You must account for your income and expenses in a way that clearly shows your taxable income.
The way you do this is called an accounting method. This section explains which accounting periods and methods you can use. Most individual tax returns cover a calendar year—the 12 months from January 1 through December If you don't use a calendar year, your accounting period is a fiscal year. A regular fiscal year is a month period that ends on the last day of any month except December.
A week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. You choose your accounting period tax year when you file your first income tax return. For more information on accounting periods, including how to change your accounting period, see Pub. Your accounting method is the way you account for your income and expenses.
Most taxpayers use either the cash method or an accrual method. You choose a method when you file your first income tax return. If you want to change your accounting method after that, you generally must get IRS approval. Use Form to request an accounting method change. If you use this method, report all items of income in the year in which you actually or constructively receive them. Generally, you deduct all expenses in the year you actually pay them. This is the method most individual taxpayers use. Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you.
You don't need to have physical possession of it. For example, interest credited to your bank account on December 31, , is taxable income to you in if you could have withdrawn it in even if the amount isn't entered in your records or withdrawn until 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. You must include these wages in income for the year you would have received them.
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. See Canceled Debts in chapter 12 for more information. If a third party is paid income from property you own, you have constructively received the income. It is the same as if you had actually received the income and paid it to the third party.
Income an agent receives for you is income you constructively received in the year the agent receives it. 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. A valid check that was made available to you before the end of the tax year is constructively received by you in that year. A check that was "made available to you" includes a check you have already received, but not cashed or deposited.
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. 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.
There may be facts to show that you didn't constructively receive income. 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. Therefore, Alice didn't constructively receive the amount by which her salary was reduced to pay the substitute teacher.
If you use an accrual method, you generally report income when you earn it, rather than when you receive it. You generally deduct your expenses when you incur them, rather than when you pay them. An advance payment of income is generally included in gross income in the year you receive it. Your method of accounting doesn't matter as long as the income is available to you. An advance payment may include rent or interest you receive in advance and pay for services you will perform later.
A limited deferral until the next tax year may be allowed for certain advance payments. For more information on accounting methods, including how to change your accounting method, see Pub. You must enter your SSN on your return. If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. If you are filing a joint return, include the SSNs in the same order as the names. Use this same order in submitting other forms and documents to the IRS.
Check that both the name and SSN on your Form , W-2, and agree with your social security card. If they don't, certain deductions and credits on your Form may be reduced or disallowed and you may not receive credit for your social security earnings. 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.
If you changed your name because of marriage, divorce, etc. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. You must provide the SSN of each dependent you claim, regardless of the dependent's age. This requirement applies to all dependents not just your children claimed on your tax return. If your child was born and died in and didn't have an SSN, enter "DIED" in column 2 of line 6c Form or A and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show that the child was born alive.
It usually takes about 2 weeks to get an SSN. 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.
26 U.S. Code § 61 - Gross income defined | US Law | LII / Legal Information Institute
If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. If your dependent doesn't 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. If you don't provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced.
If you are in the process of adopting a child who is a U. You have a child living with you who was placed in your home for legal adoption. You are eligible to claim the child as a dependent on your tax return. After the adoption is final, you must apply for an SSN for the child. You file a separate return and claim an exemption for your spouse, or. This also applies to an alien spouse or dependent. It usually takes about 7 weeks to get an ITIN. 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 See the Form W-7 instructions for how and where to file.
An ITIN is for federal tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U. See the discussion on Penalties , later, for more information. This fund helps pay for Presidential election campaigns. The fund also helps pay for pediatric medical research. If you check a box, your tax or refund won't change. You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar.
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. If you are asked to enter the smaller or larger of two equal amounts, enter that amount.
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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. To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. 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.
You may be able to file a paperless return using IRS e-file. There's nothing to attach or mail, not even your Forms W Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. You should have a Form W-2 from each employer. 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. Attach it to the front page of your paper return, not to any attachments. For more information, see Form W-2 in chapter 4.
If you received a Form R 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. If you file a paper return, attach any forms and schedules behind Form A in order of the "Attachment Sequence Number" shown in the upper right corner of the form or schedule.
Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Don't attach items unless required to do so. If you file a paper return, attach any forms and schedules behind Form in order of the "Attachment Sequence Number" shown in the upper right corner of the form or schedule. You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose.
If you check the "Yes" box in the Third party designee area of your 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. Call the IRS for information about the processing of your return or the status of your refund or payments;. Respond to certain IRS notices about math errors, offsets see Refunds , later , and return preparation.
The authorization will automatically end no later than the due date without any extensions for filing your tax return. This is April 15, , for most people. You must sign and date your return. If you file a joint return, both you and your spouse must sign the return, even if only one of you had income. If you file a joint return, both spouses are generally liable for the tax, and the entire tax liability may be assessed against either spouse.
If you electronically file your return, you can use an electronic signature to sign your return. If you file a joint return, enter both your occupation and your spouse's occupation. Entering your daytime phone number may help speed the processing of your return. Absent from the United States for a continuous period of at least 60 days before the due date for filing your return, or. A return signed by an agent in any of these cases must have a power of attorney POA attached that authorizes the agent to sign for you.
You can use a POA that states that the agent is granted authority to sign the return, or you can use Form Part I of Form must state that the agent is granted authority to sign the return. If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file a tax return, sign your name for the individual.
If the taxpayer is mentally competent but physically unable to sign the return or POA, a valid "signature" is defined under state law. It can be anything that clearly indicates the taxpayer's intent to sign. For example, the taxpayer's "X" with the signatures of two witnesses might be considered a valid signature under a state's law.
If your spouse is unable to sign for any reason, see Signing a joint return in chapter 2. Generally, anyone you pay to prepare, assist in preparing, or review your tax return must sign it and fill in the other blanks, including their Preparer Tax Identification Number PTIN , in the paid preparer's area of your return. Many preparers are required to e-file the tax returns they prepare. They sign these e-filed returns using their tax preparation software.
However, you can choose to have your return completed on paper if you prefer. In that case, the paid preparer can sign the paper return manually or use a rubber stamp or mechanical device. The preparer is personally responsible for affixing his or her signature to the return. If the preparer is self-employed that is, not employed by any person or business to prepare the return , he or she should check the self-employed box in the Paid Preparer Use Only space on the return.
If you prepare your own return, leave this area blank. If another person prepares your return and doesn't charge you, that person shouldn't sign your return. When you complete your return, you will determine if you paid more income tax than you owed. If so, you can get a refund of the amount you overpaid or, if you file Form or Form A, you can choose to apply all or part of the overpayment to your next year's estimated tax. If your refund for is large, you may want to decrease the amount of income tax withheld from your pay in See chapter 4 for more information.
Instead of getting a paper check, you may be able to have your refund deposited directly into your checking or savings account, including an individual retirement arrangement. Follow the form instructions to request direct deposit. Don't request a deposit of any part of your refund to an account that isn't in your name.
Don't allow your tax preparer to deposit any part of your refund into his or her account. The number of direct deposits to a single account or prepaid debit card is limited to three refunds a year. After this limit is exceeded, paper checks will be sent instead. Learn more at IRS. You must establish the IRA at a bank or financial institution before you request direct deposit. Treasury marketable securities and savings bonds.
For more information, go to www. Complete Form and attach it to your return. If your overpayment is less than one dollar, you won't get a refund unless you ask for it in writing. Cash your tax refund check soon after you receive it. Checks expire the last business day of the 12th month of issue. If your check has expired, you can apply to the IRS to have it reissued. If you receive a check for more than the refund you claimed, don't cash the check until you receive a notice explaining the difference. If your refund check is for less than you claimed, it should be accompanied by a notice explaining the difference.
Cashing the check doesn't stop you from claiming an additional amount of refund. If you didn't receive a notice and you have any questions about the amount of your refund, you should wait 2 weeks. This includes past-due federal income tax, other federal debts such as student loans , state income tax, child and spousal support payments, and state unemployment compensation debt. You will be notified if the refund you claimed has been offset against your debts.
When a joint return is filed and only one spouse owes a past-due amount, the other spouse can be considered an injured spouse. An injured spouse should file Form , Injured Spouse Allocation, if both of the following apply and the spouse wants a refund of his or her share of the overpayment shown on the joint return. You made and reported tax payments such as federal income tax withheld from your wages or estimated tax payments , or claimed a refundable tax credit see the credits listed under Who Should File , earlier. If the injured spouse's residence was in a community property state at any time during the tax year, special rules may apply.
See the Instructions for Form You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. If you filed your joint return and your joint refund was offset, file Form by itself. When filed after offset, it can take up to 8 weeks to receive your refund. Don't attach the previously filed tax return, but do include copies of all Forms W-2 and W-2G for both spouses and any Forms that show income tax withheld.
A separate Form must be filed for each tax year to be considered. An injured spouse claim is different from an innocent spouse relief request. An injured spouse uses Form to request the division of the tax overpayment attributed to each spouse. An innocent spouse uses Form , Request for Innocent Spouse Relief, to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse or former spouse that were incorrectly reported on the joint return.
For information on innocent spouses, see Relief from joint responsibility under Filing a Joint Return in chapter 2. When you complete your return, you will determine if you have paid the full amount of tax that you owe. If you owe additional tax, you should pay it with your return. If the IRS figures your tax for you, you will receive a bill for any tax that is due. You should pay this bill within 30 days or by the due date of your return, if later.
If you don't pay your tax when due, you may have to pay a failure-to-pay penalty. Not Clearly Reflecting Income: General Rule for Inventories: General Rule for Methods of Accounting Permissible v.
Publication 17 (2017), Your Federal Income Tax
Return of Capital v. Adjustments Required by Changes in Method of Accounting: Change in Method of Accounting for Depreciation: Bingo, Keno, and Slot Machine Winnings: Treatment of Funded Welfare Benefit Plans: Did Not Reduce Income Tax: Adjusted Basis for Determining Gain or Loss: Compensation for Injuries and Sickness Excluded v. Taxability of Corporation on Distribution: Straight Debt Safe Harbor: Complete Termination of Interest: With Respect to its Stock: Installment Method Available v. Income Tax Credit in Lieu of Payment: Fuels Not Used for Taxable Purposes: Power to Alter or Amend: Additions to Irrevocable Trusts: Not Gross Income Rate and Measure of Employee Tax: Personal Interest in General: Damages, Court Awards, Settlements: Extension of Time for Making Certain Elections: Special Valuation Rules for Transfers in Trust: Disposition of Certain Life Estates: Recovery With Respect to Gift Tax: Transfers in General Gift v.
Property in Which Decedent Had an Interest: Contributions to the Capital of a Corporation: Not a General Power: Court Awards, Settlements, etc. Not a Capital Asset: Capital Expenditures Deductible v. Modifications of debt instruments: Powers of Appointment Transfer v. Powers of Appointment Included v. Liability and Payment of Employer Tax: Payment of Personal Expenses: Amendments to Wills or Revocable Trusts: Interest on Certain Deferred Payments: Debt Instruments Subject to Section Determination of Amount of Original Issue Discount: Qualified Terminable Interest Property: Residential Energy Efficient Property: Renumeration Not Subject to Withholding: Exempted Loans In general: State and Local Tax Incentives: Withholding on Payments of Indian Casino Profits: Persons Engaged in Trade or Business: Gains or Losses From Certain Terminations: Withholding of Tax on Nonresident Aliens Required v.
Withholding of Tax on Foreign Corporations Required v. Refund of Taxes or Duties: State and Local Income Tax Refunds: Clarification Of Taxation of Certain Funds: Returns Regarding Payments of Interest: Taxation of Designated Settlement Funds: Determination Under the Facts: Income of States, Municipalities, etc. Health and Accident Insurance: Accident and Health Plans Excluded v. Treatment of Property Distributed in Kind: Wages Subject to Withholding: Payments in Course of Trade or Business: Transportation of Persons by Air Taxable v.
Prospective Application of Rulings: Not Eligible for Dividends-Paid Deduction: Definition of Regulated Investment Company: Not a Deduction for Dividends Paid: Certain Trusts Permitted as Shareholders: Income for Benefit of Grantor: Imposition and Rate of Tax: Excise Taxes on Acts of Self-Dealing: Payment of Legal Fees: Loan or Mortgage v. Capital Contributions by Nonshareholders: Inclusion in Employee Income: Section c 7 , 9 , 17 , or 20 Organizations See Also No Adjustment to Basis: Exchange of Stock for Property Recognition v. Liability to Which Property is Subject: Nonrecognition of Gain or Loss on Contributions: Transfer to Corporation Controlled by Transferor: Limitations on Losses of Individuals - Casualty and Theft: