As of now, this deadline is firm, but since it was extended in both and , it's possible the IRS could decide to do the same this year, as well. Additionally, the IRS is recommending you file electronically when possible to avoid delays. Read more: Don't overlook these 13 tax deductions and credits in If you need more time to file, request an extension with Form If you're approved, your last day to file your federal income tax return will be Oct.
If you know you owe taxes, you'll still need to pay an estimate before April 18, regardless of being granted a filing extension. It's advisable to pay your due tax liability when you file Form to avoid penalties.
In most states, taxpayers who get a federal extension to file will automatically also receive an extension to file their state income tax return.
Firstly, if you are owed a refund, there is no penalty for filing late, though this may be different for your state taxes. Still, it's best to e-file or postmark your individual tax return as early as possible. If you owe the IRS, penalties and interest start to accrue on any remaining unpaid taxes after the filing deadline. You may also incur a late-payment penalty, which is 0. Another caveat: If you're serving in the military -- in a combat zone or a contingency operation in support of the armed forces -- you may be granted additional time to file , according to the IRS.
Your state tax return deadline is likely the same as the federal return deadline: April Last year, most states extended their deadlines to May 17 to match the federal government's revised deadline.
In most states, taxpayers who are granted a federal extension to file should automatically receive an extension to file their state income tax return. Filing online and earlier usually results in faster processing.
The typical turnaround for electronic filers who choose to deposit their refund directly into their bank account ranges from one to three weeks. Additionally, if you choose an e-collect direct deposit, where your tax preparer's fee is deducted from your refund, it may add a few more days to your wait. And a paper check may take several weeks to arrive. These companies can make the tax filing process much easier, from reporting your self-employed income to setting up direct deposit and helping with itemized deductions.
Include on line 25c any federal income tax withheld on your Form s W-2G. Attach Form s W-2G to the front of your return if federal income tax was withheld. If you had Additional Medicare Tax withheld, include the amount shown on Form , line 24, in the total on line 25c. Attach Form Include on line 25c any federal income tax withheld that is shown on a Schedule K You should attach the form to your return to claim a credit for the withholding. Enter any estimated federal income tax payments you made for Include any overpayment that you applied to your estimated tax from your return or an amended return Form X.
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for Be sure to show both SSNs in the space provided on the separate returns.
If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in or in before filing a return. If you got divorced in and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form or SR.
If you were divorced and remarried in , enter your present spouse's SSN in the space provided on the front of Form or SR. If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form or SR that explains all the payments you and your spouse made in and the name s and SSN s under which you made them.
The EIC is a credit for certain people who work. You may elect to use your earned income to figure your EIC if your earned income is more than your earned income. You can't use your earned income instead of your earned income. You can only use your earned income if it is more than your earned income. If you make the election to use your earned income to figure your EIC, enter your earned income on line 27c.
If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn't have a valid SSN.
A qualified former foster youth must consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to their status as a qualified former foster youth. This consent is given by checking the box on line 27a. Qualified homeless youth are required to certify that they are unaccompanied, homeless or at risk of homelessness, and self-supporting by checking the box on line 27a.
If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so.
If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form , who must file, later. Refunds for returns claiming the earned income credit can't be issued before mid-February This delay applies to the entire refund, not just the portion associated with the earned income credit.
Do you, and your spouse if filing a joint return, have a social security number issued on or before the due date of your return including extensions that allows you to work and is valid for EIC purposes explained later under Definitions and Special Rules?
Are you filing Form relating to foreign earned income? Were you or your spouse a nonresident alien for any part of ? Are you filing Form relating to sales of business property? Do any of the following apply for ? You are filing Form relating to election to report child's interest and dividends on your return. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC?
Are you a married taxpayer whose filing status is married filing separately or head of household? Did you and your spouse have the same principal residence for the last 6 months of ? Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of ?
Could you be a qualifying child of another person for ? Were you, or your spouse if filing a joint return, at least age 24 at the end of ? You, or your spouse if filing a joint return, were at least age 24 at the end of if you, or your spouse if filing a joint return, were born before January 2, If your spouse died in or you are preparing a return for someone who died in , see Pub.
Were you, or your spouse if filing a joint return, at least age 19 at the end of and not a specified student in ? See Specified student , later, before you answer. You, or your spouse if filing a joint return, were at least age 19 at the end of if you, or your spouse if filing a joint return, were born before January 2, Were you, or your spouse if filing a joint return, a qualified former foster youth or a qualified homeless youth and at least age 18 at the end of ?
See Qualified former foster youth and Qualified homeless youth , later, before you answer. You, or your spouse if filing a joint return, were at least age 18 at the end of if you, or your spouse if filing a joint return, were born before January 2, Did you check the box on line 27a? Was your main home, and your spouse's if filing a joint return, in the United States for more than half of ?
Members of the military stationed outside the United States, see Members of the military, later, before you answer. Are you filing a joint return for ? Can you be claimed as a dependent on someone else's tax return? Were you self-employed at any time in , or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C as a statutory employee?
Subtract that amount from the amount on Form or SR, line 1, and enter the result on line 1 of the worksheet in Step 5 instead of entering the actual amount from Form or SR, line 1. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form or SR, line 1, do the following.
Subtract that amount from the amount on Form or SR, line 1. Enter the result on line 1 of the worksheet in Step 5 instead of entering the actual amount from Form or SR, line 1. If you were a member of the U. Armed Forces who served in a combat zone, certain pay is excluded from your income.
See Combat Zone Exclusion in Pub. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form s W-2 with code Q.
If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to. If you are using your earned income to figure your EIC and you elected to include nontaxable combat pay, be sure to use nontaxable combat pay and enter that amount on line 27b.
If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 27b. Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 27b. See Combat pay, nontaxable , earlier. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after was reduced or disallowed, see Form , who must file , later.
Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. A child is considered to have lived with you for more than half of if the child was born or died in and your home was this child's home for more than half the time he or she was alive in or if you adopted the child in , the child was lawfully placed with you for legal adoption by you in , or the child was an eligible foster child placed with you during and your main home was the child's main home for more than half the time since he or she was adopted or placed with you in Otherwise, stop; you can't take the EIC.
You must file Form if your EIC for a year after was reduced or disallowed for any reason other than a math or clerical error. You filed Form for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error. You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.
For more details on authorized placement agencies, see Pub. A child who was married at the end of is a qualifying child only if a you can claim him or her as your dependent, or b you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent , earlier. If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period.
Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. If your filing status is married filing jointly, go to Step 2. A person is permanently and totally disabled if, at any time in , the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition a has lasted or can be expected to last continuously for at least a year, or b can be expected to lead to death.
On or after the date you attained age 14, you were in foster care provided under the supervision or administration of an entity administering or eligible to administer a plan under part B or part E of title IV of the Social Security Act without regard to whether federal assistance was provided to you under such part E ; and. You consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to your status as a qualified former foster youth.
If you qualify as a former foster youth, and satisfy all the other requirements for claiming the EIC you have completed Step 1 through Step 6 , check the box on line 27a. You are a qualified homeless youth if you certify that you are an unaccompanied child or youth who is homeless or who is at risk of homelessness, and are self-supporting.
To certify that you are a qualified homeless youth and that you satisfy all the other requirements for claiming the EIC you have completed Step 1 through Step 6 , check the box on line 27a. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent , earlier, applies.
Nonrefundable child tax credit, credit for other dependents, refundable child tax credit, and additional child tax credit lines 19 and If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child.
Under the rules just described, you can claim your daughter as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your mother can't claim any of the five tax benefits listed here based on your daughter. Otherwise, go to Step 3, question 1. If you didn't have an SSN issued on or before the due date of your return including extensions , you can't claim the EIC on your original or an amended return. If a child didn't have an SSN issued on or before the due date of your return including extensions , you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended return.
You qualify as a specified student if you were enrolled in a program that leads to a degree, certificate, or other recognized educational credential and carried at least one-half the normal workload for your course of study during at least 5 calendar months of the year or an academic period, if longer. For purposes of determining whether you were enrolled during at least 5 calendar months, count any month during which you were enrolled for at least part of the month.
The 5 months do not need to be consecutive. For more information on whether your educational program or course load meets the qualifications for you to be a specified student, see the Instructions for Form Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds.
In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits. Summary: This flowchart represents the worksheet information listed on Worksheet A to determine your Earned Income Credit.
Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered "No" to Step 5, question 2. Otherwise, use Worksheet B. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN as defined earlier. Enter the credit here. You can't take the credit. Enter "No" on the dotted line next to Form or SR, line 27a. Look up the amount on line 3 in the EIC Table to find the credit.
Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. If your EIC for a year after was reduced or disallowed, see "Form , who must file", earlier, to find out if you must file Form to take the credit for Summary: This flowchart represents the worksheet information listed on Worksheet B, page 1, to determine your Earned Income Credit.
If you are married filing a joint return, include your spouse's amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3. PART 1: 1a. PART 2: 2. Enter your name and social security number on Schedule SE and attach it to your return. Enter the amount from Schedule C, line 1, that you are filing as a statutory employee. Enter your earned income from Step 5. If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
You cannot take the credit. Summary: This flowchart represents the worksheet information listed on Worksheet B, page 2. It is a continuation of the previous page. Look up the amount on line 6 above in the EIC Table to find the credit. Look up the amount on line 8 in the EIC to find the credit. Part 7: Your Earned Income Credit. This is your earned income credit. Enter this amount on Form or SR, line 27a. If your Earned Income Credit for a year after was reduced or disallowed, see Form , who must file, to find out if you must file Form to take the credit for Home Instructions Tuition and fees deduction not available.
Economic impact payment—EIP 3. Standard deduction amount increased. Virtual currency. Extension and expansion of credits for sick and family leave. Form , Alternative Media Preference. Direct deposit now available for returns filed late. Expanded dependent care assistance. Child tax credit.
Changes to Schedule Premium tax credit PTC. Changes to the earned income credit EIC. Identity verification. Resident aliens. Nonresident aliens and dual-status aliens. When and Where Should You File?
What if You Can't File on Time? Fiscal year filers. Write-in information. Test 2. Qualifying child. Exception to time lived with you. Keeping up a home. Married persons who live apart.
Adopted child. Foster child. Qualifying Widow er Adopted child. Death of taxpayer in Step 1. Do You Have a Qualifying Child? Step 2. Step 3. Step 4. Step 5. Definitions and Special Rules Adopted child. Adoption taxpayer identification numbers ATINs. Children of divorced or separated parents.
Custodial and noncustodial parents. Post and pre decree or agreement. Post decree or agreement. Release of certain tax benefits revoked. Exception to citizen test. Exception to gross income test. Kidnapped child. Married person. Multiple support agreements. Permanently and totally disabled.
Public assistance payments. Qualifying child of more than one person. Social security number. Foreign accounts and trusts. Foreign financial assets. Were You a Statutory Employee? Missing or Incorrect Form W-2? Exception 2. Exception 3. Exception 4. More than one exception applies. More than one distribution. More information. Exception 2—Born before January 2, , or blind. Exception 3—Separate return or dual-status alien. Tax Table or Tax Computation Worksheet. Form Schedule D Tax Worksheet.
Schedule J. Foreign Earned Income Tax Worksheet. Name change. All Filers Step 2. Investment Income Step 3. Qualifying Child Step 4. Filers Without a Qualifying Child Step 5.
Earned Income Step 6. How To Figure the Credit Adopted child. Church employees. Combat pay, nontaxable. Credit figured by the IRS. Form filers. Form , who must file. Married child. Members of the military. Nonresident aliens. Qualified former foster youth. Qualified homeless youth. Social security number SSN. Specified student. Welfare benefits, effect of credit on.
Line 29 American Opportunity Credit Form required. Line 30 Recovery Rebate Credit Note. Notice C. Married filing jointly. Valid social security number. Account must be in your name. Why Use Direct Deposit? What if You Can't Pay? Installment agreement. Extension of time to pay. Line 38 Estimated Tax Penalty Exception. Practitioner PIN. Getting answers to your tax law questions. Getting tax forms and publications.
Access your online account Individual taxpayers only. Access information about your advance child tax credit payments. Using direct deposit. Refund timing for returns claiming certain credits. Getting a transcript or copy of a return. Using online tools to help prepare your return. Resolving tax-related identity theft issues. Checking on the status of your refund.
Making a tax payment. Checking the status of an amended return. Understanding an IRS notice or letter. Contacting your local IRS office. Watching IRS videos. IRS social media. Getting tax information in other languages. Interest and Penalties Interest Penalties Late filing. Late payment of tax. Frivolous return. Line 8b Gambling income.
Line 8c Cancellation of debt. Line 8d Foreign earned income exclusion and housing exclusion from Form Line 8e Taxable health savings account distribution. Line 8g Jury duty pay.
Line 8h Prizes and awards. Line 8i Activity not engaged in for profit income. Line 8j Stock options. Line 8k Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Line 8m Section a inclusion. Line 8n Section A a inclusion. Line 8o l excess business loss adjustment.
Line 8z Other income. Medicaid waiver payments to care provider. Nontaxable income. Married persons filing separately. Qualified student loan. Qualified higher education expenses. Line 17b. Line 17c.
Line 17d. Line 17e. Line 17f. Line 17g. Line 17h. Line 17i. Line 17j. Line 17k. Line 17l. Line 17m. Line 17n. Line 17o. Line 17p. Line 17q. Line 17z Form adjustment. Nonbusiness energy property credit. Condos and co-ops. More details. Line 6b. Line 6c. Line 6d. Line 6e. Line 6f.
Line 6g. Line 6h. Line 6i. Line 6j. Line 6k. Line 6l. Line 6z. Line 13d Line 13f Line 13g Credit for child and dependent care expenses. Line 13h Qualified sick and family leave credits from Schedule s H and Form s for leave taken after March 31, Line 13z Other payments or refundable credits. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you've tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn't working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue.
TAS can help you if: Your problem is causing a financial difficulty for you, your family, or your business. You face or your business is facing an immediate threat of adverse action. If you do not have internet access, you can call the IRS toll free at and ask for a copy of Publication ; Check your local directory; or Call TAS toll free at In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.
Services are offered for free or a small fee. This publication is available online at IRS. The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service.
Affordable Care Act — What You Need To Know Requirement to reconcile advance payments of the premium tax credit The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. You will need Form A from the Marketplace. Complete Form to claim the credit and to reconcile your advance credit payments. What's New. Due date of return. For , the following changes have been made to the EIC. Security—The IRS uses the latest encryption technology to safeguard your information.
Flexible Payments—File early; pay by April 18, , for most people. Greater Accuracy—Fewer errors mean faster processing. Quick Receipt—Get an acknowledgment that your return was received and accepted. Go Green—Reduce the amount of paper used. Filing Requirements. Do You Have To File? Earned income credit. Attach a statement that includes the form number of the return you're filing, the tax year, the reason your spouse cannot sign the return, and that your spouse has agreed to your signing for him or her.
If you're the guardian for your spouse who is mentally incompetent, you may sign the return for your spouse as "guardian. You should attach the document granting you power of attorney to the return. If you're filing a return for a minor child who cannot sign the return, sign the child's name followed by the word "by," your signature, and your relationship, such as "parent" or "guardian for minor child.
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