In particular, the taxpayer specifies hisher filing status and personal exemptions on this page. The second page calculates the allowable deductions and credits, tax due given the income figure, and applies funds already withheld from wages or estimated payments made towards the tax liability. At the top of the first page is the presidential election campaign fund checkoff, which allows individuals to designate that the federal government give 3 of the tax it receives to the Presidential election campaign fund. The instructions booklet for Form 1. Altogether, over 1. Form 1. 04. 0 and its variants in the year 2. Filing requirementseditWho must fileeditForm 1. United States for tax purposes. The corresponding main form filed by businesses is Form 1. U. S. Corporation Income Tax Return. An individual is considered a resident of the United States for tax purposes if he or she is a citizen of the United States or a resident alien of the United States for tax purposes. An individual is a resident alien of the United States if he or she passes either the Substantial Presence Test or the Green Card Test, although there are also some other cases individuals who have taxable income in the United States but fail the criteria for being resident aliens must file as nonresident aliens for tax purposes. While residents of the United States for tax purposes file Forms 1. A, or 1. 04. 0EZ, nonresident aliens must file Form 1. NR or 1. 04. 0NR EZ. There is also a dual status alien for aliens whose status changed during the year. Resident aliens of the United States for tax purposes must generally file if their income crosses a threshold where their taxable income is likely to be positive, but there are many other cases where it may be legally desirable to file. For instance, even if not required, individuals can file a return in order to receive a refund on withheld income or to receive certain credits e. Thorndike Trial And Error Method Examples' title='Thorndike Trial And Error Method Examples' />Thorndike Trial And Error Method Examples For ScienceFiling modalitieseditThe form may be filed either by paper or online. Paper filingeditPaper filing is the universally accepted filing method. Form 1. 04. 0, along with its variants, schedules, and instructions, can be downloaded as PDFs from the Internal Revenue Service website. Finalized versions of the forms for the tax year which in the US is the same as the calendar year are released near the end of January of the following year. Paper forms can be filled and saved electronically using a compatible PDF reader, and then printed. This way, it is easy to keep electronic copies of ones filled forms despite filing by paper. Alternatively, they can be printed out and filled by hand. A combination of the approaches may also be used, with some content filled in electronically and additional content written in by hand. The Writings Of The New Testament Luke Johnson there. As a general rule, where possible, it makes sense to fill electronically, but in some cases filling by hand may be necessary for instance, if additional notes of explanation need to be added, or the font used for electronic filling is too large to fit the information in the space provided. The only parts of the form that cannot be filled electronically are the signature lines. The paper Form 1. IRS address determined by the US state the taxpayer is filing from and whether or not a payment is enclosed the addresses for the three forms 1. A, 1. 04. 0EZ are identical. The IRS accepts returns that are stapled or paperclipped together. However, any check or payment voucher, as well as accompanying Form 1. V, must not be stapled or paperclipped with the rest of the return, since payments are processed separately. Electronic filingeditThe IRS allows US residents for tax purposes to file electronically in three ways 1. Those with incomes of 6. IRS Free File, a free e filing tool there are some other conditions necessary to be eligible for free filing in particular, some kinds of income and deductions cannot be handled by free filing. It is possible to prepare ones tax return using a tax compliance software approved by the IRS and have the software file the return electronically. One can use a tax professional who has been accepted by the IRS for electronic filing. Many paid tax preparers are required to file individual tax returns electronically, and most tax compliance software file electronically on the taxpayers behalf. Even tax preparers who are not so required, must file Form 8. ComparisoneditIf one is not eligible for IRS Free File, it might cost hundreds of dollars to file electronically, whereas paper filing has no costs beyond those of printing and mailing. Furthermore, the available existing electronic filing options may not offer sufficient flexibility with respect to arranging ones tax return, adding attachments, or putting written notes of explanation that can help preempt IRS questions. In addition, electronic filing makes ones tax return more likely to be audited because it is already in a format accessible to the IRS, whereas of paper returns, only 4. For these reasons, law resource NOLO as well as Forbes argue that the more complicated ones tax return, the better it is to file on paper. Filing electronically also exposes the taxpayers data to the risk of accidental loss or identity theft. Signature requirementeditForm 1. If filing jointly with a spouse, both must sign and date. If a return is submitted electronically, individuals must use either a Self Select PIN or Practitioner PIN. Substitute returneditIf an individual decides not to file a return, the IRS may after it has sent several reminders file a substitute return. VariantseditFor filing the regular tax return, in addition to the standard Form 1. A, 1. 04. 0EZ, 1. NR, and 1. 04. 0X. Form 1. 04. 0 and 1. A use the same line numbering up to and including line 9. Form 1. 04. 0EZ uses completely different line numbering. Line numbering is important to keep in mind since many state income tax returns reference line numbers on the 1. Forms 1. 04. 0A and EZ may only be used if a filer wants to take only the standard deduction if a filer wants to itemize deductions then the 1. Forms 1. 04. 0NR is used by taxpayers who are considered non resident aliens for tax purposes. Form 1. 04. 0X is used to amend any of the 1. Form 1. 04. 0A, 2. The 1. 04. 0A nicknamed the short form is a shorter version of the standard Form 1. It is limited to taxpayers with taxable income below 1. The 1. 04. 0 can always be used instead of the 1. A, but the 1. 04. A can only be used when the restrictions apply. The 1. 04. 0EZ officially called Income Tax Return for Single and Joint Filers with No Dependents, but nicknamed the easy form is a simplified, six section version of the 1. Its use is limited to taxpayers with no dependents to claim, with taxable income below 1. The 1. 04. 0 or 1. A can always be used in place of the 1. EZ, but not the other way around. The 1. 04. 0X officially, the Amended U. S. Individual Tax Return is used to make corrections on Form 1. Form 1. 04. 0A, and Form 1. EZ tax returns that have been previously filed. Accompanying paymentseditForm 1. Vedit. Form 1. 04. V payment voucher form. The 1. 04. 0 V officially, the Payment Voucher for Form 1. An error occurred while setting your user cookie. Please set your. browser to accept cookies to continue. NEJM. org uses cookies to improve performance by remembering your. ID when you navigate from page to page. This cookie stores just a. ID no other information is captured. Accepting the NEJM cookie is.