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Federal Tax Extension

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Federal Tax Extension

Federal tax extension Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Federal tax extension Ordering forms and publications. Federal tax extension Tax questions. Federal tax extension What's New Alternative minimum tax exemption increased. Federal tax extension  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Federal tax extension Earned income credit. Federal tax extension  The maximum amount of income you can earn and still get the credit has increased. Federal tax extension You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Federal tax extension For more information, see Earned Income Credit , later. Federal tax extension Exemption phaseout. Federal tax extension  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Federal tax extension For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Federal tax extension For more information, see Phaseout of Exemptions in Publication 501. Federal tax extension Limit on itemized deductions. Federal tax extension   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Federal tax extension See Overall limitation , later. Federal tax extension Medical and dental expenses. Federal tax extension   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Federal tax extension 5% of their adjusted gross income (10% for taxpayers under 65). Federal tax extension Same-sex marriages. Federal tax extension  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. Federal tax extension For more information, see Publication 501. Federal tax extension Reminders Future developments. Federal tax extension  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Federal tax extension irs. Federal tax extension gov/pub554. Federal tax extension Tax return preparers. Federal tax extension  Choose your preparer carefully. Federal tax extension If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Federal tax extension Remember, however, that you are still responsible for the accuracy of every item entered on your return. Federal tax extension If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Federal tax extension Sale of home by surviving spouse. Federal tax extension  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Federal tax extension For more information, see Sale of Home , later. Federal tax extension Third party designee. Federal tax extension  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, family member, or any other person you choose. Federal tax extension 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 return. Federal tax extension It also allows your designee to perform certain actions. Federal tax extension See your income tax return instructions for details. Federal tax extension Employment tax withholding. Federal tax extension  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Federal tax extension Photographs of missing children. Federal tax extension  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax extension 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. Federal tax extension Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Federal tax extension The publication will help you determine if you need to file a return and, if so, what items to report on your return. Federal tax extension Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Federal tax extension Table I has a list of questions you may have about filing your federal tax return. Federal tax extension To the right of each question is the location of the answer in this publication. Federal tax extension Also, at the back of this publication there is an index to help you search for the topic you need. Federal tax extension While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Federal tax extension The following are some examples. Federal tax extension Higher gross income threshold for filing. Federal tax extension You must be age 65 or older at the end of the year to get this benefit. Federal tax extension You are considered age 65 on the day before your 65th birthday. Federal tax extension Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Federal tax extension Higher standard deduction. Federal tax extension If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Federal tax extension You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Federal tax extension Credit for the elderly or the disabled. Federal tax extension If you qualify, you may benefit from the credit for the elderly or the disabled. Federal tax extension To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Federal tax extension Return preparation assistance. Federal tax extension   The IRS wants to make it easier for you to file your federal tax return. Federal tax extension You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Federal tax extension Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Federal tax extension   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Federal tax extension For the VITA/TCE site nearest you, contact your local IRS office. Federal tax extension For more information, see Free help with your tax return under How To Get Tax Help. Federal tax extension   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Federal tax extension When asked, be ready to press in or speak your 5-digit ZIP code. Federal tax extension Or, you can visit their website on the Internet at www. Federal tax extension aarp. Federal tax extension org/money/taxaide. Federal tax extension Comments and suggestions. Federal tax extension   We welcome your comments about this publication and your suggestions for future editions. Federal tax extension   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax extension NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax extension   You can send your comments from www. Federal tax extension irs. Federal tax extension gov/formspubs/. Federal tax extension Click on “More Information” and then on “Comment on Tax Forms and Publications. Federal tax extension ”   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. Federal tax extension Ordering forms and publications. Federal tax extension   Visit www. Federal tax extension irs. Federal tax extension 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. Federal tax extension Internal Revenue Service 1201 N. Federal tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax extension   If you have a tax question, check the information available on IRS. Federal tax extension gov or call 1-800-829-1040. Federal tax extension We cannot answer tax questions sent to either of the above addresses. Federal tax extension Table I. Federal tax extension What You Should Know About Federal Taxes Note. Federal tax extension The following is a list of questions you may have about filling out your federal income tax return. Federal tax extension  To the right of each question is the location of the answer in this publication. Federal tax extension What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Federal tax extension Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Federal tax extension How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Federal tax extension Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Federal tax extension What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Federal tax extension How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Federal tax extension Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Federal tax extension What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Federal tax extension Must I make estimated tax payments? See chapter 6. Federal tax extension How do I contact the IRS or get more information? See chapter 7. Federal tax extension Prev  Up  Next   Home   More Online Publications
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HCTC: Information for Health Plan Administrators (HPAs)

Important Update: The legislation that authorizes the Health Coverage Tax Credit (HCTC) has expired. The tax credit will no longer be available for tax years after 2013. 

Health Plan Administrators (HPAs) are vital to the success of the HCTC program. Your role as an HPA can vary, depending on your level of involvement in helping eligible individuals receive the tax credit.  Below you will find information about how you can help individuals receive this important tax credit.

Complete Ongoing Responsibilities
When individuals claim the Yearly HCTC on their federal tax return, they must submit supporting documents (such as a health insurance bill, COBRA Election Letter, or substitute letter that has the same information that a health insurance bill contains) to show they have the insurance they are claiming.  As an HPA, you can help these individuals if they request information or documentation from you concerning their health coverage.

Returning Funds to the HCTC Program
An HPA can return funds to the HCTC Program for many reasons, including: a member's coverage ended or was cancelled, their premium amount changed, the member changed HPA or Third Party Administrator (TPA), the member is no longer eligible for the HCTC, the member is receiving Medicare benefits, or because an incorrect HPA or TPA was paid.

Prior to returning funds to the HCTC Program, you should:
1.    Contact your HCTC HPA Analyst to inform them of the pending return.
2.    Fill out the Return of Funds Form in its entirety.
3.    Fax copies of the completed Return of Funds Form to your HCTC HPA Analyst with the returned funds. 
4.    Reference the Return of Funds Form to determine the correct mailing address for the type of funds you are returning. Include a copy of the Returned Funds Form with the check, and send to the appropriate address.
 

Please note: An updated Return of Funds Form with new contact information and instructions will be provided in early 2014 for use beginning in April 2014.

Return to the HCTC Program home page
Go to the HCTC Quick References page to view a glossary of terms, frequently asked questions (FAQs) and additional resources.

Page Last Reviewed or Updated: 01-Jan-2014

The Federal Tax Extension

Federal tax extension Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. Federal tax extension October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. Federal tax extension I Internet: Per diem rates, Per diem rates on the Internet. Federal tax extension Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. Federal tax extension High-low method, High-low method. Federal tax extension Internet, Per diem rates on the Internet. Federal tax extension Regular federal method, Regular federal per diem rate method. Federal tax extension Standard rate for unlisted localities, High-low method. Federal tax extension , Regular federal per diem rate method. Federal tax extension Transition rules, High-low method. Federal tax extension , Federal per diem rate method. Federal tax extension Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. Federal tax extension Transition rules, Federal per diem rate method. Federal tax extension T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Federal tax extension Transition rules:, Transition Rules Example: High-low method, High-low method. Federal tax extension Regular federal method, Federal per diem rate method. Federal tax extension High-low method, High-low method. Federal tax extension Regular federal method, Federal per diem rate method. Federal tax extension TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications