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Federal Tax Form

Federal tax form Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Federal tax form Tax questions. Federal tax form Useful Items - You may want to see: What's New Who must file. Federal tax form   In some cases, the amount of income you can receive before you must file a tax return has increased. Federal tax form Table 1 shows the filing requirements for most taxpayers. Federal tax form Exemption amount. Federal tax form  The amount you can deduct for each exemption has increased. Federal tax form It was $3,800 for 2012. Federal tax form It is $3,900 for 2013. Federal tax form Exemption phaseout. Federal tax form  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Federal tax form 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 form See Phaseout of Exemptions , later. Federal tax form Standard deduction increased. Federal tax form   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. Federal tax form The amount depends on your filing status. Federal tax form You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. Federal tax form Same-sex marriages. Federal tax form . Federal tax 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. Federal tax form See Same-sex marriage under Marital Status, later. Federal tax form If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Federal tax form For details on filing amended returns, see Joint Return After Separate Returns . Federal tax form Reminders Future developments. Federal tax form  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. Federal tax form irs. Federal tax form gov/pub501. Federal tax form Taxpayer identification number for aliens. Federal tax form   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Federal tax form Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. Federal tax form See Form W-7, Application for IRS Individual Taxpayer Identification Number. Federal tax form Also, see Social Security Numbers for Dependents , later. Federal tax form Photographs of missing children. Federal tax form   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax 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. Federal tax form Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. Federal tax form It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. Federal tax form Who Must File explains who must file an income tax return. Federal tax form If you have little or no gross income, reading this section will help you decide if you have to file a return. Federal tax form Who Should File helps you decide if you should file a return, even if you are not required to do so. Federal tax form Filing Status helps you determine which filing status to use. Federal tax form Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. Federal tax form It also helps determine your standard deduction and tax rate. Federal tax form Exemptions, which reduce your taxable income, are discussed in Exemptions . Federal tax form Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. Federal tax form Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Federal tax form Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. Federal tax form Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. Federal tax form This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. Federal tax form In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. Federal tax form How To Get Tax Help explains how to get tax help from the IRS. Federal tax form This publication is for U. Federal tax form S. Federal tax form citizens and resident aliens only. Federal tax form If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. Federal tax form S. Federal tax form citizens. Federal tax form The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. Federal tax form S. Federal tax form Tax Guide for Aliens. Federal tax form Nonresident aliens. Federal tax form    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. Federal tax form S. Federal tax form citizens. Federal tax form See Publication 519. Federal tax form Comments and suggestions. Federal tax form    We welcome your comments about this publication and your suggestions for future editions. Federal tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax form   You can send your comments from www. Federal tax form irs. Federal tax form gov/formspubs. Federal tax form Click on “More Information” and then on “Comment on Tax Forms and Publications. Federal tax 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. Federal tax form Ordering forms and publications. Federal tax form    Visit www. Federal tax form irs. Federal tax 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. Federal tax form Internal Revenue Service 1201 N. Federal tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax form    If you have a tax question, check the information available on IRS. Federal tax form gov or call 1-800-829-1040. Federal tax form We cannot answer tax questions sent to either of the above addresses. Federal tax form Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. Federal tax form S. Federal tax form Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications
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IRS Combats Identity Theft and Refund Fraud on Many Fronts

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ID Theft: IRS Efforts on Identity Theft

FS-2014-1, January 2014

Stopping identity theft and refund fraud is a top priority for the Internal Revenue Service (IRS). The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.

The IRS assigned more than 3,000 IRS employees to work on identity theft-related issues. IRS employees are working to prevent refund fraud, investigate identity theft-related crimes and help taxpayers who have been victimized by identity thieves. In addition, the IRS provides training to more than 35,000 employees who work with taxpayers to recognize identity theft indicators and help people victimized by identity theft.

Refund Fraud Detection and Prevention

The IRS continues to increase its efforts against refund fraud, which includes identity theft. As a result of these aggressive efforts to combat identity theft from 2011 through November 2013, the IRS has stopped 14.6 million suspicious returns, and protected over $50 billion in fraudulent refunds.

For 2014, the IRS will continue to increase both the number and efficiency of the identity theft filters that are used to identify potentially fraudulent returns due to identity theft prior to the processing of the return and release of any refund. 

In Fiscal Year 2013, the IRS initiated 1,492 identity theft related criminal investigations, an increase of 66 percent over investigations initiated in FY 2012. Indictments and sentencing doubled in FY 2013 and the average prison term was more than three years (38 months) – the longest sentenced being 26 years.   

Increasing Efforts to Help Victims

The IRS understands that identity theft is a frustrating, complex process for victims. While identity thieves steal information from sources outside the tax system, the IRS is often the first to inform a victim that identity theft has occurred. The IRS is working hard to resolve identity theft cases as quickly as possible.  We are also developing programs and information to protect the taxpayer from future misuse of their personal information impacting their tax administration and minimize the impact outside of IRS.

While the IRS has made considerable progress in this area, more work remains. Fighting identity theft is an ongoing battle as identity thieves continue to create new ways of stealing personal information and using it for their gain. Identity theft cases are among the most complex handled by the IRS. The IRS is continually reviewing processes and policies to minimize the incidence of identity theft and to help those who find themselves victimized. Among the steps underway to help victims:

  • IP PIN expansion. The IRS Identity Protection PIN (IP PIN) is a unique six digit number that is assigned annually to victims of identity theft for use when filing their federal tax return that shows that a particular taxpayer is the rightful filer of the return. For the upcoming tax year 2013 filing season, the IRS expects to provide more than 1.2 million taxpayers with an IP PIN. For the second tax season in a row, the number of IP PINs has nearly doubled from the year before. The IP PIN will allow these individuals to avoid delays in filing returns and receiving refunds.
  • IP PIN Changes:
    • If an IP PIN is assigned to a taxpayer for their 2013 return, the IP PIN must be used on any delinquent 2011 and 2012 returns filed during the 2014 calendar year.
    • IRS is exploring the use of an online process through IRS.gov that will allow taxpayers who have an IP PIN requirement and lose their IP PIN to create an account and receive their original IP PIN online. 
  • Victim case resolution:  The IRS continues to dedicate more and more employees to resolution of victim cases. These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity theft can be complicated by the thieves themselves contacting the IRS. The IRS is working hard to streamline its internal process, but much more work remains. A typical case can take 180 days to resolve, and the IRS is working to reduce that time period.
  • Service options. The IRS is providing information in several ways ranging from a special section on IRS.gov devoted to identity theft to a special phone number available for victims to obtain assistance and resource information for resolving tax issues. The IRS Identity Protection Specialized Unit is available at 1-800-908-4490.
  • More information is available on IRS.gov, including the Taxpayer Guide to Identity Theft.

IRS Criminal Investigation

In FY 2013, the IRS initiated 1,492 identity theft related criminal investigations, an increase of 66% over investigations initiated in FY 2012. Indictments and sentencing doubled in FY 2013 and the average prison term was more than three years (38 months).

In January 2013, the IRS conducted a coordinated and highly successful identity theft enforcement sweep.  The coast-to-coast effort against identity theft suspects led to 734 enforcement actions, including 298 indictments, informations, complaints and arrests.

The Law Enforcement Assistance Program, formerly known as the Identity Theft Pilot Disclosure Program, was expanded nationwide.  This program provides for the disclosure of federal tax return information associated with the accounts of known and suspected victims of identity theft with the express written consent of those victims.  There are currently more than 300 state/local law enforcement agencies from 35 states participating.  For FY 2013, more than 2,400 requests were received from state and local law enforcement agencies.

The Identity Theft Clearinghouse (ITC) continues to develop and refer identity theft refund fraud schemes to Criminal Investigation (CI) Field Offices for investigation.  For FY 2013, the ITC received over 1,400 identity theft related leads.  Those leads related to more than 391,000 tax returns claiming in excess of $1.3 billion dollars in potentially fraudulent federal income tax refunds. 

CI continues to be the lead agency or actively involved in more than 30 multi-regional task forces or working groups including state/local and federal law enforcement agencies solely focusing on identity theft.     

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-2, Tips for Taxpayers and Victims about Identity Theft and Tax Returns.

Page Last Reviewed or Updated: 07-Jan-2014

The Federal Tax Form

Federal tax form Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Federal tax form Tax questions. Federal tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Federal tax form irs. Federal tax form gov/pub555. Federal tax form What's New Same-sex marriages. Federal tax form  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Federal tax form The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Federal tax form However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Federal tax form The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Federal tax form S. Federal tax form territories and possessions. Federal tax form It means any domestic jurisdiction that has the legal authority to sanction marriages. Federal tax form The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Federal tax form If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Federal tax form However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Federal tax form For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Federal tax form Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Federal tax form gov. Federal tax form Important Reminder Photographs of missing children. Federal tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax 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. Federal tax form Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Federal tax form This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Federal tax form Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Federal tax form If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Federal tax form However, sometimes it can be to your advantage to file separate returns. Federal tax form If you and your spouse file separate returns, you have to determine your community income and your separate income. Federal tax form Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Federal tax form See Death of spouse , later. Federal tax form Registered domestic partners. Federal tax form    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Federal tax form Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Federal tax form   Registered domestic partners are not married for federal tax purposes. Federal tax form They can use the single filing status, or if they qualify, the head of household filing status. Federal tax form    You can find answers to frequently asked questions by going to www. Federal tax form irs. Federal tax form gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Federal tax form Comments and suggestions. Federal tax form    We welcome your comments about this publication and your suggestions for future editions. Federal tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax form   You can send your comments from www. Federal tax form irs. Federal tax form gov/formspubs. Federal tax form Click on “More Information” and then on “Give us feedback on forms and publications. Federal tax 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. Federal tax form Ordering forms and publications. Federal tax form    Visit www. Federal tax form irs. Federal tax 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. Federal tax form Internal Revenue Service 1201 N. Federal tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax form    If you have a tax question, check the information available on IRS. Federal tax form gov or call 1-800-829-1040. Federal tax form We cannot answer tax questions sent to either of the above addresses. Federal tax form Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Federal tax form Prev  Up  Next   Home   More Online Publications