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File Tax ExtensionFile tax extension Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File tax extension Tax questions. File tax extension Useful Items - You may want to see: What's New Earned income credit. File tax extension The maximum income you can earn and still claim the earned income credit has increased. File tax extension 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. File tax extension See Earned Income Credit , later, under Credits. File tax extension Standard mileage rate. File tax extension The standard mileage rate for the cost of operating your car for business use in 2013 is 56. File tax extension 5 cents a mile. File tax extension The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. File tax extension The standard mileage rate for charitable use of your vehicle is 14 cents a mile. File tax extension Filing status for same-sex married couples. File 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. File tax extension See Filing Returns , later. File tax extension Reminders Change of address. File tax extension If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. File tax extension Mail it to the Internal Revenue Service Center for your old address. File tax extension (Addresses for the Service Centers are on the back of the form. File tax extension ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. File tax extension Third party designee. File 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, a family member, or any other person you choose. File 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 tax return. File tax extension It also allows your designee to perform certain actions. File tax extension See your income tax instructions for details. File tax extension Future developments. File tax extension For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. File tax extension irs. File tax extension gov/pub3. File tax extension Photographs of missing children. File tax extension The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File tax extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 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. File tax extension Introduction This publication covers the special tax situations of active members of the U. File tax extension S. File tax extension Armed Forces. File tax extension It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. File tax extension For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. File tax extension If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. File tax extension See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. File tax extension For federal tax purposes, the U. File tax extension S. File tax extension 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. File tax extension The U. File tax extension S. File tax extension Armed Forces also includes the Coast Guard. File tax extension It does not include the U. File tax extension S. File tax extension Merchant Marine or the American Red Cross. File tax extension Members serving in an area designated or treated as a combat zone are granted special tax benefits. File tax extension In the event an area ceases to be a combat zone, the IRS will do its best to notify you. File tax extension Many of the relief provisions will end at that time. File tax extension Comments and suggestions. File tax extension We welcome your comments about this publication and your suggestions for future editions. File tax extension You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File tax extension NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax extension You can send your comments from www. File tax extension irs. File tax extension gov/formspubs. File tax extension Click on “More Information” and then on “Comment on Tax Forms and Publications. File 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. File tax extension Ordering forms and publications. File tax extension Visit www. File tax extension irs. File 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 days after your request is received. File tax extension Internal Revenue Service 1201 N. File tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File tax extension If you have a tax question, check the information available on IRS. File tax extension gov or call 1-800-829-1040. File tax extension We cannot answer tax questions sent to either of the above addresses. File tax extension Useful Items - You may want to see: Publication 54 Tax Guide for U. File tax extension S. File tax extension 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. File tax extension S. File tax extension Government Civilian Employees Stationed Abroad 519 U. File tax extension S. File tax extension 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. File tax extension S. File tax extension 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. File tax extension S. File tax extension 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. File tax extension Prev Up Next Home More Online Publications
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