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Amended Irs ReturnAmended irs return Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amended irs return Tax questions. Amended irs return Useful Items - You may want to see: What's New Earned income credit. Amended irs return The maximum income you can earn and still claim the earned income credit has increased. Amended irs return You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. Amended irs return See Earned Income Credit , later, under Credits. Amended irs return Standard mileage rate. Amended irs return The standard mileage rate for the cost of operating your car for business use in 2013 is 56. Amended irs return 5 cents a mile. Amended irs return The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. Amended irs return The standard mileage rate for charitable use of your vehicle is 14 cents a mile. Amended irs return Filing status for same-sex married couples. Amended irs 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. Amended irs return See Filing Returns , later. Amended irs return Reminders Change of address. Amended irs return If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Amended irs return Mail it to the Internal Revenue Service Center for your old address. Amended irs return (Addresses for the Service Centers are on the back of the form. Amended irs return ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. Amended irs return Third party designee. Amended irs return You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. Amended irs return This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. Amended irs return It also allows your designee to perform certain actions. Amended irs return See your income tax instructions for details. Amended irs return Future developments. Amended irs return For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. Amended irs return irs. Amended irs return gov/pub3. Amended irs return Photographs of missing children. Amended irs return The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended irs return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended irs 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. Amended irs return Introduction This publication covers the special tax situations of active members of the U. Amended irs return S. Amended irs return Armed Forces. Amended irs return It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. Amended irs return For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. Amended irs return If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. Amended irs return See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. Amended irs return For federal tax purposes, the U. Amended irs return S. Amended irs return Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. Amended irs return The U. Amended irs return S. Amended irs return Armed Forces also includes the Coast Guard. Amended irs return It does not include the U. Amended irs return S. Amended irs return Merchant Marine or the American Red Cross. Amended irs return Members serving in an area designated or treated as a combat zone are granted special tax benefits. Amended irs return In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Amended irs return Many of the relief provisions will end at that time. Amended irs return Comments and suggestions. Amended irs return We welcome your comments about this publication and your suggestions for future editions. Amended irs return You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended irs return NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Amended irs return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended irs return You can send your comments from www. Amended irs return irs. Amended irs return gov/formspubs. Amended irs return Click on “More Information” and then on “Comment on Tax Forms and Publications. Amended irs 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. Amended irs return Ordering forms and publications. Amended irs return Visit www. Amended irs return irs. Amended irs 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. Amended irs return Internal Revenue Service 1201 N. Amended irs return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended irs return If you have a tax question, check the information available on IRS. Amended irs return gov or call 1-800-829-1040. Amended irs return We cannot answer tax questions sent to either of the above addresses. Amended irs return Useful Items - You may want to see: Publication 54 Tax Guide for U. Amended irs return S. Amended irs return Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. Amended irs return S. Amended irs return Government Civilian Employees Stationed Abroad 519 U. Amended irs return S. Amended irs return Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. Amended irs return S. Amended irs return Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Amended irs return S. Amended irs return Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. Amended irs return Prev Up Next Home More Online Publications
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