When, how and where to file a tax return

Фото: Depositphotos

In the United States began the season of filing tax returns. The United States Revenue Service (IRS) talks about all the nuances.

When to serve

If you file taxes for calendar years and your tax year ends on December 31, your U.S. individual federal income tax return is generally due on April 15 of each year. If you use the fiscal year basis (a year that ends on the last day of any month other than December), your tax return is due no later than the 15th day of the 4th month after the end of your fiscal year.

If the deadline for filing is on a Saturday, Sunday or an official holiday, it is postponed to the next business day (for example, 15 April 2017 of the year falls on Saturday, and on Sunday 16 April 2017, the District of Columbia celebrates Emancipation Day, which postponed to monday xnumx april xnumx year). Therefore, for the tax year 17, the deadline for filing declarations was Tuesday, April 2017 of the year, even if you do not live in the District of Columbia. A tax return is considered to be filed in a timely manner, if the address on the postal envelope is written correctly, and the date of the postal stamp on the envelope and the day of mailing precede the filing date or coincide with it.

If you are serving in the Armed Forces in a war zone, take part in an operation in a special situation, or are hospitalized as a result of an injury resulting from serving in such a zone or participating in an operation after the end of your tax year, but before the normal filing date of your tax return, then you are given additional time to file your tax return and pay taxes. You typically have at least 180 days after you left the war zone or operation to file a tax return and pay taxes.

In the event that the Armed Forces determine that you have suffered as a result of a disaster declared by the President of the United States as a national scale disaster, or as a result of an attack by terrorists or military actions, you may have up to one year after the deadline for filing your tax return and paying taxes, depending on the deadline set by the Armed Forces.

If you live and work outside the United States and Puerto Rico, refer to the Instructions on the 4868 Form, “Request for an automatic extension of the deadline for filing a declaration on the payment of individual income tax by the United States” (Form 4868, File Returns).

Extension of filing time

If you are unable to file your tax return within the prescribed time limit, you can request an extension of the deadline for filing your tax return. To obtain an automatic extension of your tax return for 6 months, you can file an 4868 Form.

Фото: Depositphotos

Submit a request to extend the deadline for filing your tax return no later than the deadline for filing your tax return. However, the postponement of the filing of the tax return does not entail the postponement of the tax payment deadline, and therefore, if the payment of tax liabilities is not made by the deadline originally set for filing the tax return, interest will be charged on you. It may also be levied if payment of any taxes is not made by the deadline originally set for filing a tax return. Additional information is available here. Extension of the deadline for filing a tax return —What is the deadline for filing my federal tax return, and am I eligible to request an extension? (Am I Eligible to Request an Extension?)

How to apply

You may prefer to file your tax return electronically. As a rule, you receive a refund of overpaid funds within 3 weeks after the date the US Tax Administration received your declaration, or even faster if you indicated a direct transfer to your current or savings account as the return method.

Most professionals who provide professional tax return preparation services offer electronic tax filing services and may charge for the electronic filing of your tax return.

In addition, if you file your tax return yourself using special software (for example, TurboTax), you may be charged a fee for filing a tax return in electronic form. However, you may be entitled to an electronic filing of your tax return free of charge using the free tax filing system. Free file. For more general information about filing your tax return electronically, select a logo. e-file (filing a tax return electronically) on the main page of the IRS website.

In case you are submitting an 1040 Form (Form 1040) by mail, processing may take from 6 to 8 weeks. Be sure to attach the following to it:

• Attach over Forms 1040 Forms Forms W-2 (Form W-2) and all other applicable forms (for example, Form 2439, “Notifying Shareholder of Retained Long-term Capital Gains Profit” (Form 2439 (PDF), Notice to Shareholder of Long-Term Capital Gains.
• Overlay under The 1040 form contains all the appropriate tables and forms in the order corresponding to the sequence number in the upper right corner of each table or form.
• In case you received a W-2c Form (revised W-2 Form), attach your original W-2 Forms and all Forms W-2c.
• In the event that federal income tax was withheld from wages, attach Forms W-2G и 1099-R.

Signing a tax return

When signing a tax return on paper:

• If the spouses file a joint tax return, both spouses must sign it. If your spouse is unable to sign due to the illness and asks you to sign a declaration for her (him), enter the name of your spouse (s) in the appropriate field, then add the word “ signed ”(by) and put your signature, then enter the word“ husband ”(husband) or“ wife ”(wife). Be sure to sign the document in the proper line for your signature. You must also include an application stating the number of the form in which you file the declaration, the tax year, the reason your spouse is unable to sign the declaration, and the confirmation that your spouse (a) agrees (to) that you sign a tax return instead of him (her). If you are the guardian of your spouse (s) because of his (her) incapacity due to mental illness, you can sign a declaration for the spouse (s) as a guardian.
• If your spouse is unable to sign the declaration for any other reason, you have the right to sign it only if you have a valid power of attorney. The document authorizing you to act by proxy should be attached to the tax return. For this purpose, the Form 2848, “Power of Attorney and Representative Declaration” (Form 2848, Power of Attorney and Declaration of Representative).
• If you are filing a declaration for a minor child who cannot sign it, enter the child’s name, then add the word “signed” (by), sign and indicate your degree of relationship, for example, “parent” or “Guardian of a minor child” (guardian for minor child).

Where to submit

When you file a tax return electronically, you may not be afraid that it will go in the wrong place, because it is transmitted electronically. When filing the same tax return on paper, send it by mail to the address indicated in the instructions for the form to be submitted. See the link “Where to file tax returns on paper - with and without payment” (Where to File Paper Tax Returns – With or Without a Payment).

In the event that you owe the amount to pay taxes - if you have tax arrears, you can pay them through the service IRS Direct Pay. Alternatively, you can attach a check or money order to the tax return on paper, and if you submit the declaration electronically, submit Form 1040-V (Form 1040-V) for 2015 year, Payment Voucher:

• Write a check or postal order to the recipient of the United States Treasury (United States Treasury).
• On the front side of the check or transfer, enter your name and surname, address, taxpayer identification number (SSN, ITIN, EIN), phone number where you can be caught in daytime, tax year and type of form submitted (for example, 1040 Form for 2016 year (2016 Form 1040)).
• Attach a payment order to your tax return. Do not fasten the payment order and the 1040-V Form with a tax return with paper clips or otherwise.
• No send cash by mail with the declaration.

If you used the tax return software, read the instructions for the software to know how to use it to pay. For more information on paying taxes by credit or debit card, other electronic means of payment or in cash, visit the “Payments"(Payment).

In case you are unable to pay your tax debt - that is, if you cannot pay the full amount of tax due in accordance with your tax return, the US Internal Revenue Service is likely to be able to assist you in arranging payments.

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