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1040x taxact Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. 1040x taxact Ordering forms and publications. 1040x taxact Tax questions. 1040x taxact What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. 1040x taxact You must pay the tax as you earn or receive income during the year. 1040x taxact There are two ways to pay as you go. 1040x taxact Withholding. 1040x taxact If you are an employee, your employer probably withholds income tax from your pay. 1040x taxact In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. 1040x taxact The amount withheld is paid to the Internal Revenue Service (IRS) in your name. 1040x taxact Estimated tax. 1040x taxact If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 1040x taxact People who are in business for themselves generally will have to pay their tax this way. 1040x taxact You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. 1040x taxact Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. 1040x taxact This publication explains both of these methods. 1040x taxact It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. 1040x taxact If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. 1040x taxact Generally, the IRS can figure this penalty for you. 1040x taxact This underpayment penalty, and the exceptions to it, are discussed in chapter 4. 1040x taxact Nonresident aliens. 1040x taxact Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 1040x taxact Also see chapter 8 of Publication 519, U. 1040x taxact S. 1040x taxact Tax Guide for Aliens, for important information on withholding. 1040x taxact What's new for 2013 and 2014. 1040x taxact See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. 1040x taxact Comments and suggestions. 1040x taxact We welcome your comments about this publication and your suggestions for future editions. 1040x taxact You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x taxact NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040x taxact Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x taxact You can send your comments from www. 1040x taxact irs. 1040x taxact gov/formspubs/. 1040x taxact Click on “More Information” and then on Give us feedback on forms and publications. 1040x taxact Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x taxact Ordering forms and publications. 1040x taxact Visit www. 1040x taxact irs. 1040x taxact gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. 1040x taxact Internal Revenue Service 1201 N. 1040x taxact Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x taxact If you have a tax question, check the information available on IRS. 1040x taxact gov or call 1-800-829-1040. 1040x taxact We cannot answer tax questions sent to either of the above addresses. 1040x taxact What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. 1040x taxact Standard mileage rates. 1040x taxact The 2014 rate for business use of your vehicle is 56 cents per mile. 1040x taxact The rate for use of your vehicle to get medical care or move is 23½ cents per mile. 1040x taxact The rate of 14 cents per mile for charitable use is unchanged. 1040x taxact Personal exemption increased for certain taxpayers. 1040x taxact For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. 1040x taxact The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. 1040x taxact Limitation on itemized deductions. 1040x taxact For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. 1040x taxact Health care coverage. 1040x taxact When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. 1040x taxact For examples on how this payment works, go to www. 1040x taxact IRS. 1040x taxact gov/aca and click under the “Individuals & Families” section. 1040x taxact You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). 1040x taxact For general information on these requirements, go to www. 1040x taxact IRS. 1040x taxact gov/aca. 1040x taxact Advance payments of the Premium Tax Credit. 1040x taxact If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. 1040x taxact Receiving too little or too much in advance will affect your refund or balance due. 1040x taxact Promptly report changes in your income or family size to your Marketplace. 1040x taxact You may want to consider this when figuring your estimated taxes for 2014. 1040x taxact For more information, go to www. 1040x taxact IRS. 1040x taxact gov/aca and see Publication 5120 and Publication 5121. 1040x taxact http://www. 1040x taxact IRS. 1040x taxact gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. 1040x taxact The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). 1040x taxact Lifetime learning credit income limits. 1040x taxact In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). 1040x taxact Retirement savings contribution credit income limits increased. 1040x taxact In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). 1040x taxact Adoption credit or exclusion. 1040x taxact The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. 1040x taxact In order to claim either the credit or exclusion, your MAGI must be less than $237,880. 1040x taxact Earned income credit (EIC). 1040x taxact You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). 1040x taxact Also, the maximum MAGI you can have and still get the credit has increased. 1040x taxact You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. 1040x taxact The maximum investment income you can have and get the credit has increased to $3,350. 1040x taxact Reminders Future developments. 1040x taxact The IRS has created a page on IRS. 1040x taxact gov for information about Publication 505 at www. 1040x taxact irs. 1040x taxact gov/pub505. 1040x taxact Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. 1040x taxact Social security tax. 1040x taxact Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. 1040x taxact The annual limit is $117,000 in 2014. 1040x taxact Photographs of missing children. 1040x taxact The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x taxact Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 1040x taxact You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x taxact Additional Medicare Tax. 1040x taxact Beginning in 2013, a 0. 1040x taxact 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. 1040x taxact You may need to include this amount when figuring your estimated tax. 1040x taxact See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040x taxact You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. 1040x taxact For more information on Additional Medicare Tax, go to IRS. 1040x taxact gov and enter “Additional Medicare Tax” in the search box. 1040x taxact Net Investment Income Tax. 1040x taxact Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040x taxact NIIT is a 3. 1040x taxact 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 1040x taxact NIIT may need to be included when figuring estimated tax. 1040x taxact See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 1040x taxact You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. 1040x taxact For more information on NIIT, go to IRS. 1040x taxact gov and enter “Net Investment Income Tax” in the search box. 1040x taxact Prev Up Next Home More Online Publications
Topic 157 - Change of Address – How to Notify the IRS
If your address has changed, you need to notify the IRS to ensure
you receive any IRS refunds or correspondence. There are several ways
to notify the IRS of an address change. If you change your address
before filing your return, write the new address in the appropriate
boxes on your return when you file. When your return is processed,
we will update your records.
If you change your address after filing your return, you should
notify the post office that services your old address. Because not
all post offices forward government checks, notifying the post office
that services your old address ensures that your mail will be forwarded,
but not necessarily your refund check. To change your address with
the IRS, you may complete a Form 8822 (PDF), Change of Address, and/or a Form 8822-B (PDF), Change of Address — Business, and send
them to the address shown on the forms. Note: Beginning
January 1, 2014, any entity with an EIN must file Form 8822-B to report
to the IRS the latest change to its responsible party. For more information,
see "responsible party" in Form 8822-B. You may download Forms 8822
and 8822-B from www.irs.gov or order
them by calling 800-TAX-FORM (800-829-3676).
You may also write to inform us of your address change. If you
write, we need your full name, old and new addresses, social security
number, individual taxpayer identification number or employer identification
number and signature. If you filed a joint return, you should provide
the same information and signatures for both spouses.
Send your written address change information to the campus where you
filed your last return. The campus addresses are listed in the instructions
to the tax forms.
If you filed a joint return and you and/or your spouse have since
established separate residences, you both should
notify the IRS of your new addresses.
Page Last Reviewed or Updated: March 20, 2014
The 1040x Taxact
1040x taxact Part Three - Quarterly Filing Information Table of Contents 12. 1040x taxact Filing Form 720Attachments to Form 720. 1040x taxact Conditions to allowance. 1040x taxact 13. 1040x taxact Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. 1040x taxact Penalties and Interest 15. 1040x taxact Examination and Appeal Procedures 16. 1040x taxact Rulings Program 17. 1040x taxact How To Get Tax Help 18. 1040x taxact Appendix Prev Up Next Home More Online Publications