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What's NewFiling RequirementsWhat if You Cannot File on Time?Private Delivery ServicesLine Instructions for Form 1040Name ChangeAddress ChangeP.O. BoxForeign AddressDeath of a TaxpayerIRS Individual Taxpayer Identification Numbers (ITINs) for AliensNonresident Alien SpouseSingleMarried Filing JointlyMarried Filing SeparatelyHead of HouseholdQualifying Widow(er) With Dependent ChildSpouseLine 6c—DependentsForeign-Source IncomeChapter 11 Bankruptcy CasesCommunity Property StatesRounding Off to Whole DollarsWages, Salaries, Tips, etc.Taxable InterestTax-Exempt InterestOrdinary DividendsQualified DividendsTaxable Refunds, Credits, or Offsets of State and Local Income TaxesAlimony ReceivedBusiness Income or (Loss)Capital Gain or (Loss)Other Gains or (Losses)IRA DistributionsPensions and AnnuitiesUnemployment CompensationSocial Security BenefitsOther IncomeEducator ExpensesCertain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government OfficialsHealth Savings Account (HSA) DeductionMoving ExpensesDeductible Part of Self-Employment TaxSelf-Employed SEP, SIMPLE, and Qualified PlansSelf-Employed Health Insurance DeductionPenalty on Early Withdrawal of SavingsAlimony PaidIRA DeductionStudent Loan Interest DeductionTuition and FeesDomestic Production Activities DeductionBlindnessItemized Deductions or Standard DeductionTaxAlternative Minimum TaxForeign Tax CreditCredit for Child and Dependent Care ExpensesEducation CreditsRetirement Savings Contributions Credit (Saver's Credit)Residential Energy CreditsOther CreditsUnreported Social Security and Medicare Tax from Forms 4137 and 8919Additional Tax on IRAs, Other Qualified Retirement Plans, etc.Household Employment TaxesFirst-time Homebuyer Credit RepaymentOther TaxesFederal Income Tax Withheld2012 Estimated Tax PaymentsLines 64a and 64b— Earned Income Credit (EIC)Earned Income Credit (EIC) TableAdditional Child Tax CreditAmerican Opportunity CreditReservedAmount Paid With Request for Extension To FileExcess Social Security and Tier 1 RRTA Tax WithheldCredit for Federal Tax on FuelsAmount OverpaidAmount Refunded to YouApplied to Your 2013 Estimated TaxAmount You OweEstimated Tax PenaltyCourt-Appointed Conservator, Guardian, or Other FiduciaryChild's ReturnDaytime Phone NumberElectronic Return Signatures!Tax TablesGeneral InformationHow To Avoid Common MistakesWhat Are Your Rights as a Taxpayer?Innocent Spouse ReliefIncome Tax Withholding and Estimated Tax Payments for 2013Secure Your Tax Records from Identity TheftHow Do You Make a Gift To Reduce Debt Held By the Public?How Long Should Records Be Kept?Amended ReturnNeed a Copy of Your Tax Return?Death of a TaxpayerClaiming a Refund for a Deceased TaxpayerPast Due ReturnsOther Ways To Get HelpSend Your Written Tax Questions to the IRSResearch Your Tax Questions OnlineFree Tax Return AssistanceEveryday Tax SolutionsIRS VideosHelp for People With DisabilitiesTax Services in Other LanguagesInterest and PenaltiesInterestPenaltiesRefund InformationWhat Is TeleTax?Recorded Tax InformationTopics by InternetTeleTax TopicsCalling the IRSBefore You CallMaking the CallBefore You Hang UpDisclosure, Privacy Act, and Paperwork Reduction Act NoticeWe Welcome Comments on FormsEstimates of Taxpayer BurdenOrder Form for Forms and PublicationsHow To Use the Order FormMajor Categories of Federal Income and Outlays for Fiscal Year 2011