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2011 Federal Tax Form 1040ez

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2011 Federal Tax Form 1040ez

2011 federal tax form 1040ez Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. 2011 federal tax form 1040ez Ordering forms and publications. 2011 federal tax form 1040ez Tax questions. 2011 federal tax form 1040ez What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. 2011 federal tax form 1040ez You must pay the tax as you earn or receive income during the year. 2011 federal tax form 1040ez There are two ways to pay as you go. 2011 federal tax form 1040ez Withholding. 2011 federal tax form 1040ez If you are an employee, your employer probably withholds income tax from your pay. 2011 federal tax form 1040ez In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. 2011 federal tax form 1040ez The amount withheld is paid to the Internal Revenue Service (IRS) in your name. 2011 federal tax form 1040ez Estimated tax. 2011 federal tax form 1040ez If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. 2011 federal tax form 1040ez People who are in business for themselves generally will have to pay their tax this way. 2011 federal tax form 1040ez You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. 2011 federal tax form 1040ez Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. 2011 federal tax form 1040ez This publication explains both of these methods. 2011 federal tax form 1040ez It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. 2011 federal tax form 1040ez 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. 2011 federal tax form 1040ez Generally, the IRS can figure this penalty for you. 2011 federal tax form 1040ez This underpayment penalty, and the exceptions to it, are discussed in chapter 4. 2011 federal tax form 1040ez Nonresident aliens. 2011 federal tax form 1040ez    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. 2011 federal tax form 1040ez Also see chapter 8 of Publication 519, U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez Tax Guide for Aliens, for important information on withholding. 2011 federal tax form 1040ez What's new for 2013 and 2014. 2011 federal tax form 1040ez   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. 2011 federal tax form 1040ez Comments and suggestions. 2011 federal tax form 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal tax form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax form 1040ez   You can send your comments from www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez gov/formspubs/. 2011 federal tax form 1040ez Click on “More Information” and then on Give us feedback on forms and publications. 2011 federal tax form 1040ez   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. 2011 federal tax form 1040ez Ordering forms and publications. 2011 federal tax form 1040ez   Visit www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez 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. 2011 federal tax form 1040ez Internal Revenue Service 1201 N. 2011 federal tax form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal tax form 1040ez   If you have a tax question, check the information available on IRS. 2011 federal tax form 1040ez gov or call 1-800-829-1040. 2011 federal tax form 1040ez We cannot answer tax questions sent to either of the above addresses. 2011 federal tax form 1040ez 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. 2011 federal tax form 1040ez Standard mileage rates. 2011 federal tax form 1040ez  The 2014 rate for business use of your vehicle is 56 cents per mile. 2011 federal tax form 1040ez The rate for use of your vehicle to get medical care or move is 23½ cents per mile. 2011 federal tax form 1040ez The rate of 14 cents per mile for charitable use is unchanged. 2011 federal tax form 1040ez Personal exemption increased for certain taxpayers. 2011 federal tax form 1040ez  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. 2011 federal tax form 1040ez The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. 2011 federal tax form 1040ez Limitation on itemized deductions. 2011 federal tax form 1040ez  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. 2011 federal tax form 1040ez Health care coverage. 2011 federal tax form 1040ez  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. 2011 federal tax form 1040ez For examples on how this payment works, go to www. 2011 federal tax form 1040ez IRS. 2011 federal tax form 1040ez gov/aca and click under the “Individuals & Families” section. 2011 federal tax form 1040ez You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). 2011 federal tax form 1040ez For general information on these requirements, go to www. 2011 federal tax form 1040ez IRS. 2011 federal tax form 1040ez gov/aca. 2011 federal tax form 1040ez Advance payments of the Premium Tax Credit. 2011 federal tax form 1040ez  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. 2011 federal tax form 1040ez Receiving too little or too much in advance will affect your refund or balance due. 2011 federal tax form 1040ez Promptly report changes in your income or family size to your Marketplace. 2011 federal tax form 1040ez You may want to consider this when figuring your estimated taxes for 2014. 2011 federal tax form 1040ez For more information, go to www. 2011 federal tax form 1040ez IRS. 2011 federal tax form 1040ez gov/aca and see Publication 5120 and Publication 5121. 2011 federal tax form 1040ez http://www. 2011 federal tax form 1040ez IRS. 2011 federal tax form 1040ez gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. 2011 federal tax form 1040ez  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). 2011 federal tax form 1040ez Lifetime learning credit income limits. 2011 federal tax form 1040ez  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). 2011 federal tax form 1040ez Retirement savings contribution credit income limits increased. 2011 federal tax form 1040ez  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). 2011 federal tax form 1040ez Adoption credit or exclusion. 2011 federal tax form 1040ez  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. 2011 federal tax form 1040ez In order to claim either the credit or exclusion, your MAGI must be less than $237,880. 2011 federal tax form 1040ez Earned income credit (EIC). 2011 federal tax form 1040ez  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). 2011 federal tax form 1040ez Also, the maximum MAGI you can have and still get the credit has increased. 2011 federal tax form 1040ez You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. 2011 federal tax form 1040ez The maximum investment income you can have and get the credit has increased to $3,350. 2011 federal tax form 1040ez Reminders Future developments. 2011 federal tax form 1040ez  The IRS has created a page on IRS. 2011 federal tax form 1040ez gov for information about Publication 505 at www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez gov/pub505. 2011 federal tax form 1040ez Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. 2011 federal tax form 1040ez Social security tax. 2011 federal tax form 1040ez   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. 2011 federal tax form 1040ez The annual limit is $117,000 in 2014. 2011 federal tax form 1040ez Photographs of missing children. 2011 federal tax form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal tax form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 2011 federal tax form 1040ez 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. 2011 federal tax form 1040ez Additional Medicare Tax. 2011 federal tax form 1040ez  Beginning in 2013, a 0. 2011 federal tax form 1040ez 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. 2011 federal tax form 1040ez You may need to include this amount when figuring your estimated tax. 2011 federal tax form 1040ez See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 2011 federal tax form 1040ez 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. 2011 federal tax form 1040ez For more information on Additional Medicare Tax, go to IRS. 2011 federal tax form 1040ez gov and enter “Additional Medicare Tax” in the search box. 2011 federal tax form 1040ez Net Investment Income Tax. 2011 federal tax form 1040ez  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2011 federal tax form 1040ez NIIT is a 3. 2011 federal tax form 1040ez 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 2011 federal tax form 1040ez NIIT may need to be included when figuring estimated tax. 2011 federal tax form 1040ez See the instructions for line 12 of the 2014 Estimated Tax Worksheet. 2011 federal tax form 1040ez You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. 2011 federal tax form 1040ez For more information on NIIT, go to IRS. 2011 federal tax form 1040ez gov and enter “Net Investment Income Tax” in the search box. 2011 federal tax form 1040ez Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Massachusetts Office of the Attorney General

Website: Massachusetts Office of the Attorney General

Address: Massachusetts Office of the Attorney General
Public Inquiry and Assistance Center
One Ashburton Pl., 18th Floor
Boston, MA 02108-1518

Phone Number: 617-727-8400 (Consumer Hotline)

TTY: 617-727-4765

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
10 Park Plaza, Suite 5170
Boston, MA 02116

Phone Number: 617-973-8700

Toll-free: 1-888-283-3757 (MA, Consumer Hotline)

TTY: 1-800-720-3480

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Regional Consumer Protection Offices

Office of the Attorney General- Central Massachusetts Region

Website: Office of the Attorney General- Central Massachusetts Region

Address: Office of the Attorney General- Central Massachusetts Region
Public Inquiry and Assistance Center
10 Mechanic St.
Suite 301
Worcester, MA 01608

Phone Number: 508-792-7600

TTY: 617-727-4765

Office of the Attorney General- Southern Massachusetts Region

Website: Office of the Attorney General- Southern Massachusetts Region

Address: Office of the Attorney General- Southern Massachusetts Region
Public Inquiry and Assistance Center
105 William St., 1st Floor
New Bedford, MA 02740-6257

Phone Number: 508-990-9700 617-727-8400 (Hotline)

TTY: 617-727-4765

Office of the Attorney General- Western Massachusetts Region

Website: Office of the Attorney General- Western Massachusetts Region

Address: Office of the Attorney General- Western Massachusetts Region
Consumer Protection Division
1350 Main St., 4th Floor
Springfield, MA 01103-1629

Phone Number: 413-784-1240 617-727-8400 (Hotline)

TTY: 617-727-4765

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County Consumer Protection Offices

Springfield Mayors Office of Consumer Information

Website: Springfield Mayors Office of Consumer Information

Address: Springfield Mayors Office of Consumer Information
City Hall, Room 315
36 Court St.
Springfield, MA 01103

Phone Number: 413-787-6437

TTY: 413-787-6154

Norfolk District Attorney's Office

Website: Norfolk District Attorney's Office

Address: Norfolk District Attorney's Office
Consumer Protection Division
45 Shawmut Rd.
Canton, MA 02021

Phone Number: 781-830-4800 ext. 279

TTY: 617-727-0434

Northwestern District Attorneys Office - Franklin County

Website: Northwestern District Attorneys Office - Franklin County

Address: Northwestern District Attorneys Office - Franklin County
Consumer Protection Unit
13 Conway St.
Greenfield, MA 01301

Phone Number: 413-774-3186

Northwestern District Attorneys Office - Hampshire County

Website: Northwestern District Attorneys Office - Hampshire County

Address: Northwestern District Attorneys Office - Hampshire County
Consumer Protection Division
One Gleason Plaza
Northampton, MA 01060

Phone Number: 413-586-9225

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City Consumer Protection Offices

Boston Consumer Affairs and Licensing

Website: Boston Consumer Affairs and Licensing

Address: Boston Consumer Affairs and Licensing
One City Hall Square, Room 817
Boston, MA 02201-2039

Phone Number: 617-635-3834

Cambridge Consumers Council

Website: Cambridge Consumers Council

Address: Cambridge Consumers Council
831 Massachusetts Ave., 1st Floor
Cambridge, MA 02139

Phone Number: 617-349-6150

TTY: 617-349-6112

Newton-Brookline Consumer Office

Website: Newton-Brookline Consumer Office

Address: Newton-Brookline Consumer Office
Newton City Hall
1000 Commonwealth Ave.
Newton Centre, MA 02459

Phone Number: 617-796-1292

TTY: 617-796-1089

Revere Consumer Affairs Office

Website: Revere Consumer Affairs Office

Address: Revere Consumer Affairs Office
281 Broadway
Revere, MA 02151

Phone Number: 781-286-8114

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
Division of Banks
Consumer Assistance Unit

1000 Washington St., 10th Floor
Boston, MA 02118-6400

Phone Number: 617-956-1500

Toll-free: 1-800-495-2265 (MA)

TTY: 617-956-1577

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
Consumer Services Section
1000 Washington St., Suite 810
Boston, MA 02118-6200

Phone Number: 617-521-7794

Toll-free: 1-877-563-4467 (MA)

TTY: 617-521-7490

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of the Commonwealth

Website: Office of the Secretary of the Commonwealth

Address: Office of the Secretary of the Commonwealth
Securities Division
One Ashburton Pl., 17th Floor
McCormack Building
Boston, MA 02108

Phone Number: 617-727-3548

Toll-free: 1-800-269-5428 (MA)

TTY: 617-878-3889

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Utilities

Website: Department of Public Utilities

Address: Department of Public Utilities
Consumer Division
One South Station, Suite 2
Boston, MA 02110

Phone Number: 617-737-2836

Toll-free: 1-877-886-5066

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The 2011 Federal Tax Form 1040ez

2011 federal tax form 1040ez Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. 2011 federal tax form 1040ez Tax questions. 2011 federal tax form 1040ez Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 2011 federal tax form 1040ez Reminders Penalty for filing erroneous claim for refund or credit. 2011 federal tax form 1040ez  You may have to pay a penalty if you file an erroneous claim for refund or credit. 2011 federal tax form 1040ez See Penalty for erroneous claim for refund, later under Claims for Refund. 2011 federal tax form 1040ez Interest and penalties suspended if notice not mailed within 36 months. 2011 federal tax form 1040ez  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. 2011 federal tax form 1040ez See Suspension of interest and penalties, later under Examination of Returns. 2011 federal tax form 1040ez Fast track mediation. 2011 federal tax form 1040ez  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. 2011 federal tax form 1040ez See Fast track mediation under If You Do Not Agree. 2011 federal tax form 1040ez Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. 2011 federal tax form 1040ez However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. 2011 federal tax form 1040ez If your return is selected for examination, it does not suggest that you made an error or are dishonest. 2011 federal tax form 1040ez Returns are chosen by computerized screening, by random sample, or by an income document matching program. 2011 federal tax form 1040ez See Examination selection criteria, later. 2011 federal tax form 1040ez You should also know that many examinations result in a refund or acceptance of the tax return without change. 2011 federal tax form 1040ez This publication discusses general rules and procedures that the IRS follows in examinations. 2011 federal tax form 1040ez It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. 2011 federal tax form 1040ez It also explains how to file a claim for refund of tax you already paid. 2011 federal tax form 1040ez As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. 2011 federal tax form 1040ez Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. 2011 federal tax form 1040ez Comments and suggestions. 2011 federal tax form 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax form 1040ez   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal tax form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax form 1040ez   You can send your comments from www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez gov/formspubs/. 2011 federal tax form 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 federal tax form 1040ez ”   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. 2011 federal tax form 1040ez Ordering forms and publications. 2011 federal tax form 1040ez   Visit www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez 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 days after your request is received. 2011 federal tax form 1040ez  Internal Revenue Service  1201 N. 2011 federal tax form 1040ez Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. 2011 federal tax form 1040ez   If you have a tax question, check the information available on www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez gov or call 1-800-829-1040. 2011 federal tax form 1040ez We cannot answer tax questions sent to either of the above addresses. 2011 federal tax form 1040ez Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 2011 federal tax form 1040ez Prev  Up  Next   Home   More Online Publications