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E File State Income Tax

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E File State Income Tax

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

The IRS expects to issue most opinion and advisory letters for the latest round of pre-approved defined contribution plans on March 31, 2014. Employers using pre-approved defined contribution plan documents must adopt plan documents restated for the 2010 Cumulative List by April 30, 2016 (Announcement 2014-16).

Determination letters for pre-approved defined contribution plans

Starting May 1, 2014, and ending April 30, 2016, employers can submit applications for individual determination letters for pre-approved defined contribution plans.

An employer who adopts a master & prototype plan (standardized or non-standardized) may not apply for its own determination letter on Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans (instructions) – instead, the employer should rely on the letter issued to the plan sponsor.

However, an adopting employer who made limited modifications to its volume submitter plan may apply for a determination letter on Form 5307. If the modifications are extensive, causing the plan to be treated as an individually designed plan, the employer must instead file Form 5300, Application for Determination for Employee Benefit Plan.

See Revenue Procedure 2014-6, sections 8 and 9 for more information on determination letter applications for pre-approved plans.

Additional resources

 

Page Last Reviewed or Updated: 27-Mar-2014

The E File State Income Tax

E file state income tax How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. E file state income tax By selecting the method that is best for you, you will have quick and easy access to tax help. E file state income tax Contacting your Taxpayer Advocate. E file state income tax   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. E file state income tax   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. E file state income tax While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. E file state income tax   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. E file state income tax Call the IRS at 1–800–829–1040. E file state income tax Call, write, or fax the Taxpayer Advocate office in your area. E file state income tax Call 1–800–829–4059 if you are a TTY/TDD user. E file state income tax   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. E file state income tax Free tax services. E file state income tax   To find out what services are available, get Publication 910, Guide to Free Tax Services. E file state income tax It contains a list of free tax publications and an index of tax topics. E file state income tax It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. E file state income tax Personal computer. E file state income tax With your personal computer and modem, you can access the IRS on the Internet at www. E file state income tax irs. E file state income tax gov. E file state income tax While visiting our web site, you can: Find answers to questions you may have. E file state income tax Download forms and publications or search for forms and publications by topic or keyword. E file state income tax View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. E file state income tax View Internal Revenue Bulletins published in the last few years. E file state income tax Search regulations and the Internal Revenue Code. E file state income tax Receive our electronic newsletters on hot tax issues and news. E file state income tax Get information on starting and operating a small business. E file state income tax You can also reach us with your computer using File Transfer Protocol at ftp. E file state income tax irs. E file state income tax gov. E file state income tax TaxFax Service. E file state income tax Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. E file state income tax Follow the directions from the prompts. E file state income tax When you order forms, enter the catalog number for the form you need. E file state income tax The items you request will be faxed to you. E file state income tax For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. E file state income tax Phone. E file state income tax Many services are available by phone. E file state income tax Ordering forms, instructions, and publications. E file state income tax Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. E file state income tax Asking tax questions. E file state income tax Call the IRS with your tax questions at 1–800–829–1040. E file state income tax TTY/TDD equipment. E file state income tax If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. E file state income tax TeleTax topics. E file state income tax Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. E file state income tax Evaluating the quality of our telephone services. E file state income tax To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. E file state income tax A second IRS representative sometimes monitors live telephone calls. E file state income tax That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. E file state income tax We sometimes record telephone calls to evaluate IRS assistors objectively. E file state income tax We hold these recordings no longer than one week and use them only to measure the quality of assistance. E file state income tax We value our customers' opinions. E file state income tax Throughout this year, we will be surveying our customers for their opinions on our service. E file state income tax Walk-in. E file state income tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. E file state income tax Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. E file state income tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. E file state income tax Mail. E file state income tax You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. E file state income tax Find the address that applies to your part of the country. E file state income tax Western part of U. E file state income tax S. E file state income tax : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. E file state income tax S. E file state income tax : Central Area Distribution Center P. E file state income tax O. E file state income tax Box 8903 Bloomington, IL 61702–8903 Eastern part of U. E file state income tax S. E file state income tax and foreign addresses: Eastern Area Distribution Center P. E file state income tax O. E file state income tax Box 85074 Richmond, VA 23261–5074 CD-ROM. E file state income tax You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. E file state income tax Prior-year tax forms and instructions. E file state income tax Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. E file state income tax Internal Revenue Bulletins. E file state income tax The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. E file state income tax irs. E file state income tax gov. E file state income tax The first release is available in mid-December and the final release is available in late January. E file state income tax IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. E file state income tax It is available in mid-February. E file state income tax You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. E file state income tax irs. E file state income tax gov. E file state income tax Prev  Up  Next   Home   More Online Publications