Instructions for IRS Returns
- 1). Prepare your tax return before the official deadline. For individuals, that is April 15 or the following business day if it falls on a holiday. If you are a business using fiscal years (12 consecutive months ending in the last day of any month other than December) as your accounting period, file on or before the 15th day of the fourth month after the close of your fiscal year.
- 2). File the correct form. Individuals complete Form 1040 or 1040A (called the short form), which contains information for any other additional document you may need. Joint ventures and partnerships fill in Form 1065, while sole proprietors and partnerships reporting only rental real estate complete Schedule C (Form 1040). Statutory employees (independent contractors treated as employees for employment tax purposes) must also form Schedule C.
- 3). Complete your tax form, following the official instructions of the IRS. You can find them in a PDF file next to their corresponding form on the "Forms and Publications" section of the IRS website. If there are no instructions next to a form, then they are included in the form.
- 4). Attach related schedules and forms (mentioned within the main form) behind your return in order of the sequence number. You can find this on the upper right hand corner of the schedule or form ("Attachment Sequence No."). Forms W-2 and 2439 go to the front of Form 1040.
- 5). Visit the "Where to File Paper Tax Returns" section of the IRS website to find details on where to send your completed form. The addresses are different whether you are a tax professional filing a return on behalf of your client or an individual taxpayer sending your own return. Tax professionals sending their personal return fall in the second category.
- 6). File your return online, following the links on the "e-file" section of the IRS website only. You are entitled to free tax preparation and e-filing by "Free File" brand-name software if your annual income is $58,000 or less. When you are redirected to the "Free File" website, ensure the page is secure before providing your personal and financial information.
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