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990 Ez Form990 ez form Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. 990 ez form Ordering forms and publications. 990 ez form Tax questions. 990 ez form All material in this publication may be reprinted freely. 990 ez form A citation to Your Federal Income Tax (2013) would be appropriate. 990 ez form The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. 990 ez form However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 990 ez form This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. 990 ez form Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. 990 ez form All taxpayers have important rights when working with the IRS. 990 ez form These rights are described in Your Rights as a Taxpayer in the back of this publication. 990 ez form What's New This section summarizes important tax changes that took effect in 2013. 990 ez form Most of these changes are discussed in more detail throughout this publication. 990 ez form Future developments. 990 ez form For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. 990 ez form irs. 990 ez form gov/pub17. 990 ez form Additional Medicare Tax. 990 ez form Beginning in 2013, a 0. 990 ez form 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 990 ez form See Form 8959 and its instructions. 990 ez form Net Investment Income Tax. 990 ez form Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 990 ez form The NIIT is 3. 990 ez form 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. 990 ez form See Form 8960 and its instructions. 990 ez form Change in tax rates. 990 ez form The highest tax rate is 39. 990 ez form 6%. 990 ez form For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. 990 ez form Tax rate on net capital gain and qualified dividends. 990 ez form The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 990 ez form See chapter 16. 990 ez form Medical and dental expenses. 990 ez form You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. 990 ez form 5% if either you or your spouse is age 65 or older). 990 ez form See chapter 21. 990 ez form Personal exemption amount increased for certain taxpayers. 990 ez form Your personal exemption is increased to $3,900. 990 ez form But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. 990 ez form See chapter 3. 990 ez form Limit on itemized deductions. 990 ez form You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. 990 ez form See chapter 29. 990 ez form Same-sex marriages. 990 ez form If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 990 ez form See chapter 2. 990 ez form If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. 990 ez form For details on filing amended returns, see chapter 1. 990 ez form Health flexible spending arrangements (FSAs). 990 ez form You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. 990 ez form See chapter 5. 990 ez form Expiring credits. 990 ez form The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. 990 ez form You cannot claim either one on your 2013 return. 990 ez form See chapter 37. 990 ez form Ponzi-type investment schemes. 990 ez form There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. 990 ez form See chapter 25. 990 ez form Home office deduction simplified method. 990 ez form If you can take a home office deduction, you may be able to use a simplified method to figure it. 990 ez form See Publication 587. 990 ez form Standard mileage rates. 990 ez form The 2013 rate for business use of your car is increased to 56½ cents a mile. 990 ez form See chapter 26. 990 ez form The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. 990 ez form See chapter 21. 990 ez form The 2013 rate for use of your car to move is increased to 24 cents a mile. 990 ez form See Publication 521, Moving Expenses. 990 ez form Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. 990 ez form Many of these items are explained in more detail later in this publication. 990 ez form Enter your social security number (SSN). 990 ez form Enter your SSN in the space provided on your tax form. 990 ez form If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. 990 ez form See chapter 1. 990 ez form Secure your tax records from identity theft. 990 ez form Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. 990 ez form An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. 990 ez form For more information about identity theft and how to reduce your risk from it, see chapter 1. 990 ez form Taxpayer identification numbers. 990 ez form You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. 990 ez form This applies even if the person was born in 2013. 990 ez form Generally, this number is the person's social security number (SSN). 990 ez form See chapter 1. 990 ez form Foreign source income. 990 ez form If you are a U. 990 ez form S. 990 ez form citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. 990 ez form S. 990 ez form law. 990 ez form This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. 990 ez form This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). 990 ez form If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. 990 ez form For details, see Publication 54, Tax Guide for U. 990 ez form S. 990 ez form Citizens and Resident Aliens Abroad. 990 ez form Foreign financial assets. 990 ez form If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 990 ez form Check www. 990 ez form IRS. 990 ez form gov/form8938 for details. 990 ez form Automatic 6-month extension to file tax return. 990 ez form You can use Form 4868, Application for Automatic Extension of Time To File U. 990 ez form S. 990 ez form Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. 990 ez form See chapter 1. 990 ez form Include your phone number on your return. 990 ez form To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. 990 ez form Please enter your daytime telephone number on your tax form next to your signature and occupation. 990 ez form If you are filing a joint return, you can enter either your or your spouse's daytime phone number. 990 ez form Payment of taxes. 990 ez form You can pay your taxes online, by phone, or by check or money order. 990 ez form You can make a direct transfer from your bank account or use a credit or debit card. 990 ez form If you e-file, you can schedule an electronic payment. 990 ez form See chapter 1. 990 ez form Faster ways to file your return. 990 ez form The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. 990 ez form You can use IRS e-file (electronic filing). 990 ez form See chapter 1. 990 ez form Free electronic filing. 990 ez form You may be able to file your 2013 taxes online for free. 990 ez form See chapter 1. 990 ez form Change of address. 990 ez form If you change your address, you should notify the IRS. 990 ez form See Change of Address in chapter 1. 990 ez form Refund on a late filed return. 990 ez form If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. 990 ez form See chapter 1. 990 ez form Frivolous tax returns. 990 ez form The IRS has published a list of positions that are identified as frivolous. 990 ez form The penalty for filing a frivolous tax return is $5,000. 990 ez form See chapter 1. 990 ez form Filing erroneous claim for refund or credit. 990 ez form You may have to pay a penalty if you file an erroneous claim for refund or credit. 990 ez form See chapter 1. 990 ez form Privacy Act and paperwork reduction information. 990 ez form The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. 990 ez form A complete statement on this subject can be found in your tax form instructions. 990 ez form Customer service for taxpayers. 990 ez form You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. 990 ez form See How To Get Tax Help in the back of this publication. 990 ez form Preparer e-file mandate. 990 ez form Most paid preparers must e-file returns they prepare and file. 990 ez form Your preparer may make you aware of this requirement and the options available to you. 990 ez form Treasury Inspector General for Tax Administration. 990 ez form If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). 990 ez form You can remain anonymous. 990 ez form Photographs of missing children. 990 ez form The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 990 ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 990 ez form 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. 990 ez form Introduction This publication covers the general rules for filing a federal income tax return. 990 ez form It supplements the information contained in your tax form instructions. 990 ez form It explains the tax law to make sure you pay only the tax you owe and no more. 990 ez form How this publication is arranged. 990 ez form This publication closely follows Form 1040, U. 990 ez form S. 990 ez form Individual Income Tax Return. 990 ez form It is divided into six parts which cover different sections of Form 1040. 990 ez form Each part is further divided into chapters which generally discuss one line of the form. 990 ez form Do not worry if you file Form 1040A or Form 1040EZ. 990 ez form Anything included on a line of either of these forms is also included on Form 1040. 990 ez form The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. 990 ez form What is in this publication. 990 ez form The publication begins with the rules for filing a tax return. 990 ez form It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. 990 ez form It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. 990 ez form The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. 990 ez form Throughout the publication are examples showing how the tax law applies in typical situations. 990 ez form Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. 990 ez form Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. 990 ez form References to those other publications are provided for your information. 990 ez form Icons. 990 ez form Small graphic symbols, or icons, are used to draw your attention to special information. 990 ez form See Table 1 later for an explanation of each icon used in this publication. 990 ez form What is not covered in this publication. 990 ez form Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. 990 ez form This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). 990 ez form If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. 990 ez form Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). 990 ez form Publication 535, Business Expenses. 990 ez form Publication 587, Business Use of Your Home (Including Use by Daycare Providers). 990 ez form Help from the IRS. 990 ez form There are many ways you can get help from the IRS. 990 ez form These are explained under How To Get Tax Help in the back of this publication. 990 ez form Comments and suggestions. 990 ez form We welcome your comments about this publication and your suggestions for future editions. 990 ez form You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 990 ez form NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 990 ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 990 ez form You can send your comments from www. 990 ez form irs. 990 ez form gov/formspubs/. 990 ez form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 990 ez form 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. 990 ez form Ordering forms and publications. 990 ez form Visit www. 990 ez form irs. 990 ez form 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. 990 ez form Internal Revenue Service 1201 N. 990 ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 990 ez form If you have a tax question, check the information available on IRS. 990 ez form gov or call 1-800-829-1040. 990 ez form We cannot answer tax questions sent to either of the above addresses. 990 ez form IRS mission. 990 ez form 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. 990 ez form Table 1. 990 ez form Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. 990 ez form An Internet site or an email address. 990 ez form An address you may need. 990 ez form Items you should keep in your personal records. 990 ez form Items you may need to figure or a worksheet you may need to complete and keep for your records. 990 ez form An important phone number. 990 ez form Helpful information you may need. 990 ez form Prev Up Next Home More Online Publications
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