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Firstgov GovFirstgov gov Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. Firstgov gov Ordering forms and publications. Firstgov gov Tax questions. Firstgov gov Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. Firstgov gov irs. Firstgov gov gov/pub525. Firstgov gov What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. Firstgov gov For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. Firstgov gov For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. Firstgov gov Itemized deduction for medical expenses. Firstgov gov Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). Firstgov gov If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. Firstgov gov 5% of AGI. Firstgov gov Additional Medicare Tax. Firstgov gov Beginning in 2013, a 0. Firstgov gov 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 if single, head of household, or qualifying widow(er). Firstgov gov For more information, see Form 8959 and its instructions. Firstgov gov Net Investment Income Tax (NIIT). Firstgov gov Beginning in 2013, the NIIT applies at a rate of 3. Firstgov gov 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. Firstgov gov Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. Firstgov gov For more information, see Form 8960 and its instructions. Firstgov gov Reminders Terrorist attacks. Firstgov gov You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. Firstgov gov For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Firstgov gov Gulf oil spill. Firstgov gov You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. Firstgov gov See Gulf oil spill under Other Income, later. Firstgov gov Qualified settlement income. Firstgov gov . Firstgov gov If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. Firstgov gov Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. Firstgov gov See Exxon Valdez settlement income under Other Income, later. Firstgov gov Foreign income. Firstgov gov If you are a U. Firstgov gov S. Firstgov gov citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Firstgov gov S. Firstgov gov law. Firstgov gov This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Firstgov gov 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). Firstgov gov If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Firstgov gov For details, see Publication 54, Tax Guide for U. Firstgov gov S. Firstgov gov Citizens and Resident Aliens Abroad. Firstgov gov Disaster mitigation payments. Firstgov gov . Firstgov gov You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. Firstgov gov For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. Firstgov gov Qualified joint venture. Firstgov gov A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. Firstgov gov See Partnership Income under Business and Investment Income, later. Firstgov gov Photographs of missing children. Firstgov gov The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Firstgov gov Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Firstgov gov 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. Firstgov gov Introduction You can receive income in the form of money, property, or services. Firstgov gov This publication discusses many kinds of income and explains whether they are taxable or nontaxable. Firstgov gov It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. Firstgov gov It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. Firstgov gov Check the index for the location of a specific subject. Firstgov gov In most cases, an amount included in your income is taxable unless it is specifically exempted by law. Firstgov gov Income that is taxable must be reported on your return and is subject to tax. Firstgov gov Income that is nontaxable may have to be shown on your tax return but is not taxable. Firstgov gov Constructively received income. Firstgov gov You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. Firstgov gov A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. Firstgov gov For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. Firstgov gov If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. Firstgov gov Assignment of income. Firstgov gov Income received by an agent for you is income you constructively received in the year the agent received it. Firstgov gov If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. Firstgov gov Example. Firstgov gov You and your employer agree that part of your salary is to be paid directly to one of your creditors. Firstgov gov You must include that amount in your income when your creditor receives it. Firstgov gov Prepaid income. Firstgov gov In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. Firstgov gov However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. Firstgov gov In this case, you include the payment in your income as you earn it by performing the services. Firstgov gov Comments and suggestions. Firstgov gov We welcome your comments about this publication and your suggestions for future editions. Firstgov gov You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Firstgov gov NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Firstgov gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Firstgov gov You can send your comments from www. Firstgov gov irs. Firstgov gov gov/formspubs/. Firstgov gov Click on “More Information” and then on “Comment on Tax Forms and Publications. Firstgov gov ” 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. Firstgov gov Ordering forms and publications. Firstgov gov Visit www. Firstgov gov irs. Firstgov gov 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. Firstgov gov Internal Revenue Service 1201 N. Firstgov gov Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Firstgov gov If you have a tax question, check the information available on IRS. Firstgov gov gov or call 1-800-829-1040. Firstgov gov We cannot answer tax questions sent to either of the above addresses. Firstgov gov Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. Firstgov gov S. Firstgov gov Individual Income Tax Return 1040A U. Firstgov gov S. Firstgov gov Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Firstgov gov S. Firstgov gov Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Firstgov gov W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications. Firstgov gov Prev Up Next Home More Online Publications
Seafood Inspection Program
NOAA oversees fisheries management in the United States and provides a voluntary inspection service to the industry. The NOAA Seafood Inspection Program offers product quality evaluation, grading, and certification services. NOAA provides official marks to eligible products, such as U.S. Grade A, Processed Under Federal Inspection (PUFI) and Lot Inspection.