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Tax Information For Partnerships

2008 Changes to Form 1065 - Frequently Asked Questions
Form 1065 has a number of changes for 2008. For example, Schedule B and Schedule K-1 require reporting of ownership percentages. The FAQ page on Form 1065 changes offers helpful examples.

Partnership - Audit Techniques Guide (ATG)
The focus is on issues that fall within sections 701 through 761 of the Code (Subchapter K). Subchapter K deals primarily with the formation, operation, and termination of partnerships. Many issues arise during the initial or final year of the partnership.

Starting a Business
If you’re considering starting a business, then start here. This section provides links to everything from a checklist for a new business to selecting a business structure and more.

Notification of Possible Filing Requirement
This reminder is being issued to alert partnerships that they may have an additional filing requirement with the Internal Revenue Service related to a foreign partner(s) on their partnership return.

Modernized e-file (MeF) for Partnerships
This web site provides an overview of electronic filing and more detailed information for those partnerships that prepare and transmit their own income tax returns using MeF. Partnerships that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.

Partnerships
A partnership is the relationship existing between two or more persons who join to carry on a trade or business.

Publicly Traded Partnerships
This page contains information related to publicly traded partnerships that have effectively connected income, gain, or loss and who must pay withholding tax on any distributions of income made to its foreign partners.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

Page Last Reviewed or Updated: 30-Mar-2014

The Amend Turbotax Return

Amend turbotax return Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Amend turbotax return Ordering forms and publications. Amend turbotax return Tax questions. Amend turbotax return All material in this publication may be reprinted freely. Amend turbotax return A citation to Your Federal Income Tax (2013) would be appropriate. Amend turbotax return 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. Amend turbotax return However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Amend turbotax return This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Amend turbotax return 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. Amend turbotax return All taxpayers have important rights when working with the IRS. Amend turbotax return These rights are described in Your Rights as a Taxpayer in the back of this publication. Amend turbotax return What's New This section summarizes important tax changes that took effect in 2013. Amend turbotax return Most of these changes are discussed in more detail throughout this publication. Amend turbotax return Future developments. Amend turbotax return  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Amend turbotax return irs. Amend turbotax return gov/pub17. Amend turbotax return Additional Medicare Tax. Amend turbotax return  Beginning in 2013, a 0. Amend turbotax return 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. Amend turbotax return See Form 8959 and its instructions. Amend turbotax return Net Investment Income Tax. Amend turbotax return  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Amend turbotax return The NIIT is 3. Amend turbotax return 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. Amend turbotax return See Form 8960 and its instructions. Amend turbotax return Change in tax rates. Amend turbotax return  The highest tax rate is 39. Amend turbotax return 6%. Amend turbotax return For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Amend turbotax return Tax rate on net capital gain and qualified dividends. Amend turbotax return  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Amend turbotax return See chapter 16. Amend turbotax return Medical and dental expenses. Amend turbotax return  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Amend turbotax return 5% if either you or your spouse is age 65 or older). Amend turbotax return See chapter 21. Amend turbotax return Personal exemption amount increased for certain taxpayers. Amend turbotax return  Your personal exemption is increased to $3,900. Amend turbotax return 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. Amend turbotax return See chapter 3. Amend turbotax return Limit on itemized deductions. Amend turbotax return  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. Amend turbotax return See chapter 29. Amend turbotax return Same-sex marriages. Amend turbotax return  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. Amend turbotax return See chapter 2. Amend turbotax return If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Amend turbotax return For details on filing amended returns, see chapter 1. Amend turbotax return Health flexible spending arrangements (FSAs). Amend turbotax return  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Amend turbotax return See chapter 5. Amend turbotax return Expiring credits. Amend turbotax return  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Amend turbotax return You cannot claim either one on your 2013 return. Amend turbotax return See chapter 37. Amend turbotax return Ponzi-type investment schemes. Amend turbotax return  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Amend turbotax return See chapter 25. Amend turbotax return Home office deduction simplified method. Amend turbotax return  If you can take a home office deduction, you may be able to use a simplified method to figure it. Amend turbotax return See Publication 587. Amend turbotax return Standard mileage rates. Amend turbotax return  The 2013 rate for business use of your car is increased to 56½ cents a mile. Amend turbotax return See chapter 26. Amend turbotax return The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Amend turbotax return See chapter 21. Amend turbotax return The 2013 rate for use of your car to move is increased to 24 cents a mile. Amend turbotax return See Publication 521, Moving Expenses. Amend turbotax return Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Amend turbotax return Many of these items are explained in more detail later in this publication. Amend turbotax return Enter your social security number (SSN). Amend turbotax return  Enter your SSN in the space provided on your tax form. Amend turbotax return 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. Amend turbotax return See chapter 1. Amend turbotax return Secure your tax records from identity theft. Amend turbotax return  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. Amend turbotax return An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Amend turbotax return For more information about identity theft and how to reduce your risk from it, see chapter 1. Amend turbotax return Taxpayer identification numbers. Amend turbotax return  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Amend turbotax return This applies even if the person was born in 2013. Amend turbotax return Generally, this number is the person's social security number (SSN). Amend turbotax return See chapter 1. Amend turbotax return Foreign source income. Amend turbotax return  If you are a U. Amend turbotax return S. Amend turbotax return 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. Amend turbotax return S. Amend turbotax return law. Amend turbotax return 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. Amend turbotax return 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). Amend turbotax return If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Amend turbotax return For details, see Publication 54, Tax Guide for U. Amend turbotax return S. Amend turbotax return Citizens and Resident Aliens Abroad. Amend turbotax return Foreign financial assets. Amend turbotax return  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Amend turbotax return Check www. Amend turbotax return IRS. Amend turbotax return gov/form8938 for details. Amend turbotax return Automatic 6-month extension to file tax return. Amend turbotax return  You can use Form 4868, Application for Automatic Extension of Time To File U. Amend turbotax return S. Amend turbotax return Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Amend turbotax return See chapter 1. Amend turbotax return Include your phone number on your return. Amend turbotax return  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Amend turbotax return Please enter your daytime telephone number on your tax form next to your signature and occupation. Amend turbotax return If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Amend turbotax return Payment of taxes. Amend turbotax return   You can pay your taxes online, by phone, or by check or money order. Amend turbotax return You can make a direct transfer from your bank account or use a credit or debit card. Amend turbotax return If you e-file, you can schedule an electronic payment. Amend turbotax return See chapter 1. Amend turbotax return Faster ways to file your return. Amend turbotax return  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Amend turbotax return You can use IRS e-file (electronic filing). Amend turbotax return See chapter 1. Amend turbotax return Free electronic filing. Amend turbotax return  You may be able to file your 2013 taxes online for free. Amend turbotax return See chapter 1. Amend turbotax return Change of address. Amend turbotax return  If you change your address, you should notify the IRS. Amend turbotax return See Change of Address in chapter 1. Amend turbotax return Refund on a late filed return. Amend turbotax return  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. Amend turbotax return See chapter 1. Amend turbotax return Frivolous tax returns. Amend turbotax return  The IRS has published a list of positions that are identified as frivolous. Amend turbotax return The penalty for filing a frivolous tax return is $5,000. Amend turbotax return See chapter 1. Amend turbotax return Filing erroneous claim for refund or credit. Amend turbotax return  You may have to pay a penalty if you file an erroneous claim for refund or credit. Amend turbotax return See chapter 1. Amend turbotax return Privacy Act and paperwork reduction information. Amend turbotax return   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. Amend turbotax return A complete statement on this subject can be found in your tax form instructions. Amend turbotax return Customer service for taxpayers. Amend turbotax return  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Amend turbotax return See How To Get Tax Help in the back of this publication. Amend turbotax return Preparer e-file mandate. Amend turbotax return  Most paid preparers must e-file returns they prepare and file. Amend turbotax return Your preparer may make you aware of this requirement and the options available to you. Amend turbotax return Treasury Inspector General for Tax Administration. Amend turbotax return   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). Amend turbotax return You can remain anonymous. Amend turbotax return Photographs of missing children. Amend turbotax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend turbotax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend turbotax return 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. Amend turbotax return Introduction This publication covers the general rules for filing a federal income tax return. Amend turbotax return It supplements the information contained in your tax form instructions. Amend turbotax return It explains the tax law to make sure you pay only the tax you owe and no more. Amend turbotax return How this publication is arranged. Amend turbotax return   This publication closely follows Form 1040, U. Amend turbotax return S. Amend turbotax return Individual Income Tax Return. Amend turbotax return It is divided into six parts which cover different sections of Form 1040. Amend turbotax return Each part is further divided into chapters which generally discuss one line of the form. Amend turbotax return Do not worry if you file Form 1040A or Form 1040EZ. Amend turbotax return Anything included on a line of either of these forms is also included on Form 1040. Amend turbotax return   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. Amend turbotax return What is in this publication. Amend turbotax return   The publication begins with the rules for filing a tax return. Amend turbotax return 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. Amend turbotax return 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. Amend turbotax return 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. Amend turbotax return   Throughout the publication are examples showing how the tax law applies in typical situations. Amend turbotax return Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Amend turbotax return   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Amend turbotax return References to those other publications are provided for your information. Amend turbotax return Icons. Amend turbotax return   Small graphic symbols, or icons, are used to draw your attention to special information. Amend turbotax return See Table 1 later for an explanation of each icon used in this publication. Amend turbotax return What is not covered in this publication. Amend turbotax return   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Amend turbotax return This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Amend turbotax return   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. Amend turbotax return Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Amend turbotax return Publication 535, Business Expenses. Amend turbotax return Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Amend turbotax return Help from the IRS. Amend turbotax return   There are many ways you can get help from the IRS. Amend turbotax return These are explained under How To Get Tax Help in the back of this publication. Amend turbotax return Comments and suggestions. Amend turbotax return   We welcome your comments about this publication and your suggestions for future editions. Amend turbotax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend turbotax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend turbotax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend turbotax return   You can send your comments from www. Amend turbotax return irs. Amend turbotax return gov/formspubs/. Amend turbotax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amend turbotax return   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. Amend turbotax return Ordering forms and publications. Amend turbotax return   Visit www. Amend turbotax return irs. Amend turbotax return 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. Amend turbotax return Internal Revenue Service 1201 N. Amend turbotax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend turbotax return   If you have a tax question, check the information available on IRS. Amend turbotax return gov or call 1-800-829-1040. Amend turbotax return We cannot answer tax questions sent to either of the above addresses. Amend turbotax return IRS mission. Amend turbotax return   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. Amend turbotax return Table 1. Amend turbotax return 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. Amend turbotax return An Internet site or an email address. Amend turbotax return An address you may need. Amend turbotax return Items you should keep in your personal records. Amend turbotax return Items you may need to figure or a worksheet you may need to complete and keep for your records. Amend turbotax return An important phone number. Amend turbotax return Helpful information you may need. Amend turbotax return Prev  Up  Next   Home   More Online Publications