Page 9 - 2020 Publication 17

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Part One. Fileid: … ations/P17/2020/A/XML/Cycle03/source 14:38 - 19-Jan-2021

The Income Tax 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. They also
Return provide information about dependents, and discuss recordkeeping
requirements, IRS e-file (electronic filing), certain penalties, and the two
methods used to pay tax during the year: withholding and estimated tax.
The Form 1040 and 1040-SR schedules that are discussed in these
chapters are:
• Schedule 1, Additional Income and Adjustments to Income; and

• Schedule 3 (Part II), Other Payments and Refundable Credits.

file a joint return, enter the SSNs in the same or- or if your ITIN has the middle digits 90, 91, 92,
der as the names. 94, 95, 96, 97, 98, or 99 and was assigned be-
1. Direct deposit of refund. Instead of getting a fore 2013, it expired at the end of 2020 and
paper check, you may be able to have your re- must be renewed if you need to file a U.S. fed-
fund deposited directly into your account at a eral tax return in 2021. You don't need to renew
your ITIN if you don't need to file a federal tax
Filing bank or other financial institution. See Direct return. You can find more information at
Deposit under Refunds, later. If you choose di-
rect deposit of your refund, you may be able to IRS.gov/ITIN.
Information split the refund among two or three accounts. ITINs with middle digits 70 through 87
Pay online or by phone. If you owe additional TIP have expired and must also be re-
newed if you need to file a tax return in
tax, you may be able to pay online or by phone. 2021 and haven’t already renewed the ITIN.
What's New See How To Pay, later. Frivolous tax submissions. The IRS has
Installment agreement. If you can’t pay the
full amount due with your return, you may ask to published a list of positions that are identified as
Form 1040-NR revision. Form 1040-NR has make monthly installment payments. See In- frivolous. The penalty for filing a frivolous tax re-
been revised to more closely follow the format stallment Agreement, later, under Amount You turn is $5,000. Also, the $5,000 penalty will ap-
of Forms 1040 and 1040-SR. Beginning in Owe. You may be able to apply online for a pay- ply to other specified frivolous submissions. For
2020, Form 1040-NR will use Schedules 1, 2, ment agreement if you owe federal tax, interest, more information, see Civil Penalties, later.
and 3. and penalties.
Who must file. Generally, the amount of in- Automatic 6-month extension. You can get
come you can receive before you must file a re- an automatic 6-month extension to file your tax Introduction
turn has been increased. See Table 1-1, Ta- return if, no later than the date your return is
ble 1-2, and Table 1-3 for the specific amounts. due, you file Form 4868. See Automatic Exten- This chapter discusses the following topics.
sion, later. • Whether you have to file a return.
Reminders Service in combat zone. You are allowed ex- • How to file electronically.
tra time to take care of your tax matters if you • How to file for free.
File online. Rather than filing a return on pa- are a member of the Armed Forces who served • When, how, and where to file your return.
in a combat zone, or if you served in a combat
per, you may be able to file electronically using • What happens if you pay too little or too
IRS e-file. For more information, see Why zone in support of the Armed Forces. See Indi- much tax.
viduals Serving in Combat Zone, later, under
Should I File Electronically, later. When Do I Have To File.
Access your online account (individual tax- • What records you should keep and how
long you should keep them.
payers only). Go to IRS.gov/Account to se- Adoption taxpayer identification number. If
curely access information about your federal tax a child has been placed in your home for purpo- • How you can change a return you have al-
account. ses of legal adoption and you won't be able to ready filed.
get a social security number for the child in time
• View the amount you owe, pay online, or to file your return, you may be able to get an Do I Have To
set up an online payment agreement. adoption taxpayer identification number (ATIN).
• Access your tax records online. For more information, see Social Security Num- File a Return?
ber (SSN), later.
• Review the past 24 months of your pay-
ment history. Taxpayer identification number for aliens. You must file a federal income tax return if you
• Go to IRS.gov/SecureAccess to view the If you or your dependent is a nonresident or res- are a citizen or resident of the United States or
a resident of Puerto Rico and you meet the filing
ident alien who doesn't have and isn't eligible to
required identity authentication process. get a social security number, file Form W-7, Ap- requirements for any of the following categories
Change of address. If you change your ad- plication for IRS Individual Taxpayer Identifica- that apply to you.
dress, you should notify the IRS. You can use tion Number, with the IRS. For more informa- 1. Individuals in general. (There are special
Form 8822 to notify the IRS of the change. See tion, see Social Security Number (SSN), later. rules for surviving spouses, executors, ad-
Change of Address, later, under What Happens Individual taxpayer identification number ministrators, legal representatives, U.S.
After I File. (ITIN) renewal. Some ITINs must be renewed. citizens and residents living outside the
Enter your social security number. You If you haven't used your ITIN on a U.S. tax re- United States, residents of Puerto Rico,
must enter your social security number (SSN) in turn at least once in the last 3 years, or if your and individuals with income from U.S.
the spaces provided on your tax return. If you ITIN has the middle digits 88, (9NN-88-NNNN) possessions.)
Chapter 1 Filing Information Page 5