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Filing Military Taxes

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Filing Military Taxes

Filing military taxes 31. Filing military taxes   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Filing military taxes Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Filing military taxes Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Filing military taxes Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. Filing military taxes . Filing military taxes  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). Filing military taxes NIIT is a 3. Filing military taxes 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. Filing military taxes Use Form 8960, Net Investment Income Tax, to figure this tax. Filing military taxes For more information on NIIT, go to www. Filing military taxes irs. Filing military taxes gov and enter “Net Investment Income Tax” in the search box. Filing military taxes Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. Filing military taxes If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. Filing military taxes (See Parent's Election To Report Child's Interest and Dividends , later. Filing military taxes ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Filing military taxes (See Tax for Certain Children Who Have Unearned Income , later. Filing military taxes ) For these rules, the term “child” includes a legally adopted child and a stepchild. Filing military taxes These rules apply whether or not the child is a dependent. Filing military taxes Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. Filing military taxes The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . Filing military taxes Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. Filing military taxes Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Filing military taxes Parents are married. Filing military taxes   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Filing military taxes Parents not living together. Filing military taxes   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. Filing military taxes If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Filing military taxes   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. Filing military taxes Parents are divorced. Filing military taxes   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. Filing military taxes Custodial parent remarried. Filing military taxes   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Filing military taxes Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Filing military taxes Do not use the return of the noncustodial parent. Filing military taxes   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Filing military taxes If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Filing military taxes Parents never married. Filing military taxes   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. Filing military taxes If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Filing military taxes Widowed parent remarried. Filing military taxes   If a widow or widower remarries, the new spouse is treated as the child's other parent. Filing military taxes The rules explained earlier under Custodial parent remarried apply. Filing military taxes Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. Filing military taxes If you do, your child will not have to file a return. Filing military taxes You can make this election only if all the following conditions are met. Filing military taxes Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Filing military taxes Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Filing military taxes The child's gross income was less than $10,000. Filing military taxes The child is required to file a return unless you make this election. Filing military taxes The child does not file a joint return for the year. Filing military taxes No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. Filing military taxes No federal income tax was taken out of your child's income under the backup withholding rules. Filing military taxes You are the parent whose return must be used when applying the special tax rules for children. Filing military taxes (See Which Parent's Return To Use , earlier. Filing military taxes ) These conditions are also shown in Figure 31-A. Filing military taxes Certain January 1 birthdays. Filing military taxes   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Filing military taxes You cannot make this election for such a child unless the child was a full-time student. Filing military taxes   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Filing military taxes You cannot make this election for such a child. Filing military taxes Full-time student. Filing military taxes   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. Filing military taxes A school includes a technical, trade, or mechanical school. Filing military taxes It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Filing military taxes How to make the election. Filing military taxes   Make the election by attaching Form 8814 to your Form 1040. Filing military taxes (If you make this election, you cannot file Form 1040A or Form 1040EZ. Filing military taxes ) Attach a separate Form 8814 for each child for whom you make the election. Filing military taxes You can make the election for one or more children and not for others. Filing military taxes Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Filing military taxes Rate may be higher. Filing military taxes   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. Filing military taxes This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Filing military taxes However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. Filing military taxes Deductions you cannot take. Filing military taxes   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. Filing military taxes The additional standard deduction if the child is blind. Filing military taxes The deduction for a penalty on an early withdrawal of your child's savings. Filing military taxes Itemized deductions (such as your child's investment expenses or charitable contributions). Filing military taxes Reduced deductions or credits. Filing military taxes   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. Filing military taxes Deduction for contributions to a traditional individual retirement arrangement (IRA). Filing military taxes Deduction for student loan interest. Filing military taxes Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Filing military taxes Credit for child and dependent care expenses. Filing military taxes Child tax credit. Filing military taxes Education tax credits. Filing military taxes Earned income credit. Filing military taxes Penalty for underpayment of estimated tax. Filing military taxes   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. Filing military taxes If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. Filing military taxes See chapter 4 for more information. Filing military taxes Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Filing military taxes Only the amount over $2,000 is added to your income. Filing military taxes The amount over $2,000 is shown on Form 8814, line 6. Filing military taxes Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Filing military taxes Include the amount from Form 8814, line 12, on Form 1040, line 21. Filing military taxes Enter “Form 8814” on the dotted line next to line 21. Filing military taxes If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. Filing military taxes Capital gain distributions and qualified dividends. Filing military taxes   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. Filing military taxes If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. Filing military taxes Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. Filing military taxes This tax is added to the tax figured on your income. Filing military taxes This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. Filing military taxes Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. Filing military taxes Check box a on Form 1040, line 44. Filing military taxes Figure 31-A. Filing military taxes Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Filing military taxes Figure 31–A. Filing military taxes Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Filing military taxes If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. Filing military taxes Attach the completed form to the child's Form 1040 or Form 1040A. Filing military taxes When Form 8615 must be filed. Filing military taxes   Form 8615 must be filed for a child if all of the following statements are true. Filing military taxes The child's investment income was more than $2,000. Filing military taxes The child is required to file a return for 2013. Filing military taxes The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. Filing military taxes At least one of the child's parents was alive at the end of 2013. Filing military taxes The child does not file a joint return for 2013. Filing military taxes These conditions are also shown in  Figure 31-B. Filing military taxes Earned income. Filing military taxes   Earned income includes salaries, wages, tips, and other payments received for personal services performed. Filing military taxes It does not include unearned income as defined later in this chapter. Filing military taxes Support. Filing military taxes   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. Filing military taxes To figure your child's support, count support provided by you, your child, and others. Filing military taxes However, a scholarship received by your child is not considered support if your child is a full-time student. Filing military taxes See chapter 3 for details about support. Filing military taxes Certain January 1 birthdays. Filing military taxes   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Filing military taxes Figure 31-B. Filing military taxes Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Filing military taxes Figure 31-B. Filing military taxes Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. Filing military taxes . Filing military taxes . Filing military taxes THEN, at the end of 2013, the child is considered to be. Filing military taxes . Filing military taxes . Filing military taxes January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Filing military taxes The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Filing military taxes  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. Filing military taxes  ***Do not use Form 8615 for this child. Filing military taxes Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. Filing military taxes (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Filing military taxes ) On line C, check the box for the parent's filing status. Filing military taxes See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. Filing military taxes Parent with different tax year. Filing military taxes   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. Filing military taxes Parent's return information not known timely. Filing military taxes   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. Filing military taxes   You can use any reasonable estimate. Filing military taxes This includes using information from last year's return. Filing military taxes If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Filing military taxes    When you get the correct information, file an amended return on Form 1040X, Amended U. Filing military taxes S. Filing military taxes Individual Income Tax Return. Filing military taxes   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Filing military taxes S. Filing military taxes Individual Income Tax Return. Filing military taxes Extensions are discussed in chapter 1. Filing military taxes Step 1. Filing military taxes Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. Filing military taxes To do that, use Form 8615, Part I. Filing military taxes Line 1 (unearned income). Filing military taxes   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. Filing military taxes Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. Filing military taxes Form 1040EZ cannot be used if Form 8615 must be filed. Filing military taxes   If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. Filing military taxes   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. Filing military taxes Unearned income defined. Filing military taxes   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. Filing military taxes It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. Filing military taxes Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). Filing military taxes Nontaxable income. Filing military taxes   For this purpose, unearned income includes only amounts the child must include in total income. Filing military taxes Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Filing military taxes Income from property received as a gift. Filing military taxes   A child's unearned income includes all income produced by property belonging to the child. Filing military taxes This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. Filing military taxes   A child's unearned income includes income produced by property given as a gift to the child. Filing military taxes This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Filing military taxes Example. Filing military taxes Amanda Black, age 13, received the following income. Filing military taxes Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. Filing military taxes Amanda's unearned income is $2,100. Filing military taxes This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). Filing military taxes Her wages are earned (not unearned) income because they are received for work actually done. Filing military taxes Her tax-exempt interest is not included because it is nontaxable. Filing military taxes Trust income. Filing military taxes   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. Filing military taxes   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. Filing military taxes Line 2 (deductions). Filing military taxes   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. Filing military taxes   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. Filing military taxes Directly connected. Filing military taxes   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. Filing military taxes These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Filing military taxes   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Filing military taxes Only the amount greater than 2% of the child's adjusted gross income can be deducted. Filing military taxes See chapter 28 for more information. Filing military taxes Example 1. Filing military taxes Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. Filing military taxes His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Filing military taxes Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly connected itemized deductions of $300. Filing military taxes Example 2. Filing military taxes Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Filing military taxes She has no other income. Filing military taxes She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. Filing military taxes Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Filing military taxes The amount on line 2 is $2,050. Filing military taxes This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Filing military taxes Line 3. Filing military taxes   Subtract line 2 from line 1 and enter the result on this line. Filing military taxes If zero or less, do not complete the rest of the form. Filing military taxes However, you must still attach Form 8615 to the child's tax return. Filing military taxes Figure the tax on the child's taxable income in the normal manner. Filing military taxes Line 4 (child's taxable income). Filing military taxes   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. Filing military taxes   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. Filing military taxes 929. Filing military taxes Line 5 (net unearned income). Filing military taxes   A child's net unearned income cannot be more than his or her taxable income. Filing military taxes Enter on Form 8615, line 5, the smaller of line 3 or line 4. Filing military taxes This is the child's net unearned income. Filing military taxes   If zero or less, do not complete the rest of the form. Filing military taxes However, you must still attach Form 8615 to the child's tax return. Filing military taxes Figure the tax on the child's taxable income in the normal manner. Filing military taxes Step 2. Filing military taxes Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. Filing military taxes The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. Filing military taxes When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. Filing military taxes For example, do not refigure the medical expense deduction. Filing military taxes Figure the tentative tax on Form 8615, lines 6 through 13. Filing military taxes Note. Filing military taxes If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. Filing military taxes Line 6 (parent's taxable income). Filing military taxes   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. Filing military taxes   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. Filing military taxes Line 7 (net unearned income of other children). Filing military taxes   If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. Filing military taxes Do not include the amount from line 5 of the Form 8615 being completed. Filing military taxes Example. Filing military taxes Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Filing military taxes The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon — $800 Jerry — $600 Mike — $1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. Filing military taxes Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Filing military taxes Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Filing military taxes Other children's information not available. Filing military taxes   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. Filing military taxes See Parent's return information not known timely , earlier. Filing military taxes Line 11 (tentative tax). Filing military taxes   Subtract line 10 from line 9 and enter the result on this line. Filing military taxes This is the tentative tax. Filing military taxes   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. Filing military taxes Also skip the discussion for lines 12a and 12b that follows. Filing military taxes Lines 12a and 12b (dividing the tentative tax). Filing military taxes   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. Filing military taxes This is done on lines 12a, 12b, and 13. Filing military taxes Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. Filing military taxes Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. Filing military taxes Example. Filing military taxes In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. Filing military taxes The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). Filing military taxes The decimal on line 12b is  . Filing military taxes 333, figured as follows and rounded to three places. Filing military taxes   $800 = . Filing military taxes 333     $2,400   Step 3. Filing military taxes Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. Filing military taxes This is the child's tax. Filing military taxes It is figured on Form 8615, lines 14 through 18. Filing military taxes Alternative minimum tax. Filing military taxes   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. Filing military taxes See Alternative Minimum Tax (AMT) in chapter 30. Filing military taxes    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. Filing military taxes For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. Filing military taxes Prev  Up  Next   Home   More Online Publications
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IRS Commissioner Addresses Nation's Taxpayers on 2014 Filing Season; YouTube Video Released

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Message to Taxpayers: English| Spanish| ASL

IR-2014-12, Feb. 10, 2014

WASHINGTON – The Internal Revenue Service today released a YouTube message from Commissioner John Koskinen to the nation's taxpayers providing tips and help for the 2014 filing season.

In the YouTube video, now available at IRS.gov and the IRS YouTube channel, Koskinen also discusses how the IRS and its employees will approach the 2014 tax season.

“I can assure you we are all dedicated to doing whatever we can to help you file your taxes this filing season,” Koskinen said in the video, which runs just under three minutes.

“We want to provide you with the assistance you need to get your taxes filed accurately and on time,” Koskinen added. “And we will work hard to issue refunds quickly while increasing our efforts to stop tax fraud and identity thieves.”

Koskinen also cautioned taxpayers that phone lines will be busy this year. “Given our very limited resources, our phone lines are going to be extremely busy this year – and there will frequently be extensive wait times,” Koskinen said. “We are working to limit these waiting times as much as possible, and I apologize that we can’t do more in that regard this year.”

As an alternative, he encouraged taxpayers to consider the following options:

  • Visit IRS.gov to find a wide range of information, including the Where’s My Refund? tool to check on tax refund status.
  • Download the newly redesigned IRS smartphone app IRS2Go to check on tax refund status and get the latest tax news and information, available in English and Spanish for Apple and Android devices.
  • Visit the IRS YouTube channel to get information from over a hundred short instructional IRS videos. IRS YouTube channels have been viewed more than 6 million times.

The IRS also offers subscription to daily tax tips during the filing season as well as other useful resources year-round through a variety of social media platforms such as Twitter, @IRSnews, @IRSenEspanol and @IRStaxpros, Facebook and Tumblr. For more IRS social media links, go to IRS Social Media.

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Page Last Reviewed or Updated: 10-Feb-2014

The Filing Military Taxes

Filing military taxes Index A Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC) Aliens, nonresident, Withholding Income Taxes on the Wages of Nonresident Alien Employees Alternative methods of withholding, Alternative Methods for Figuring Withholding C Combined income tax, employee social security tax, and employee Medicare tax withholding tables, Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables F Formula tables for percentage method withholding (for automated payroll systems), Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) I Introduction, Introduction N Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Notice to employers, Notice to Employers Q Qualified transportation benefits Commuter highway vehicle transportation, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Transit passes, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes W Wage bracket percentage method tables (for automated payroll systems), Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Withholding income taxes on wages Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Withholding: Alternative methods, Alternative Methods for Figuring Withholding Percentage method, Percentage Method Wage bracket method, Wage Bracket Method Prev  Up     Home   More Online Publications