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Free printable tax forms 12. Free printable tax forms   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Free printable tax forms Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free printable tax forms Free help with your return. Free printable tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. Free printable tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free printable tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free printable tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free printable tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free printable tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free printable tax forms gov, download the IRS2Go app, or call 1-800-906-9887. Free printable tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free printable tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free printable tax forms aarp. Free printable tax forms org/money/taxaide or call 1-888-227-7669. Free printable tax forms For more information on these programs, go to IRS. Free printable tax forms gov and enter “VITA” in the search box. Free printable tax forms Internet. Free printable tax forms    IRS. Free printable tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free printable tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Free printable tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free printable tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free printable tax forms gov or download the IRS2Go app and select the Refund Status option. Free printable tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Free printable tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free printable tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free printable tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free printable tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. Free printable tax forms No need to wait on the phone or stand in line. Free printable tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free printable tax forms When you reach the response screen, you can print the entire interview and the final response for your records. Free printable tax forms New subject areas are added on a regular basis. Free printable tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free printable tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free printable tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free printable tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free printable tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free printable tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free printable tax forms You can also ask the IRS to mail a return or an account transcript to you. Free printable tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free printable tax forms gov or by calling 1-800-908-9946. Free printable tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. Free printable tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free printable tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free printable tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free printable tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. Free printable tax forms gov and enter Where's My Amended Return? in the search box. Free printable tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free printable tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Free printable tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. Free printable tax forms gov. Free printable tax forms Select the Payment tab on the front page of IRS. Free printable tax forms gov for more information. Free printable tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free printable tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free printable tax forms gov. Free printable tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free printable tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free printable tax forms gov. Free printable tax forms Request an Electronic Filing PIN by going to IRS. Free printable tax forms gov and entering Electronic Filing PIN in the search box. Free printable tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. Free printable tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free printable tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free printable tax forms An employee can answer questions about your tax account or help you set up a payment plan. Free printable tax forms Before you visit, check the Office Locator on IRS. Free printable tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free printable tax forms If you have a special need, such as a disability, you can request an appointment. Free printable tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free printable tax forms Apply for an Employer Identification Number (EIN). Free printable tax forms Go to IRS. Free printable tax forms gov and enter Apply for an EIN in the search box. Free printable tax forms Read the Internal Revenue Code, regulations, or other official guidance. Free printable tax forms Read Internal Revenue Bulletins. Free printable tax forms Sign up to receive local and national tax news and more by email. Free printable tax forms Just click on “subscriptions” above the search box on IRS. Free printable tax forms gov and choose from a variety of options. Free printable tax forms    Phone. Free printable tax forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free printable tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Free printable tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free printable tax forms gov, or download the IRS2Go app. Free printable tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free printable tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free printable tax forms Most VITA and TCE sites offer free electronic filing. Free printable tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free printable tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free printable tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free printable tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free printable tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Free printable tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free printable tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free printable tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free printable tax forms Note, the above information is for our automated hotline. Free printable tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free printable tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free printable tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free printable tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Free printable tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free printable tax forms You should receive your order within 10 business days. Free printable tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free printable tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free printable tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free printable tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free printable tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free printable tax forms    Walk-in. Free printable tax forms You can find a selection of forms, publications and services — in-person. Free printable tax forms Products. Free printable tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free printable tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free printable tax forms Services. Free printable tax forms You can walk in to your local TAC for face-to-face tax help. Free printable tax forms An employee can answer questions about your tax account or help you set up a payment plan. Free printable tax forms Before visiting, use the Office Locator tool on IRS. Free printable tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free printable tax forms    Mail. Free printable tax forms You can send your order for forms, instructions, and publications to the address below. Free printable tax forms You should receive a response within 10 business days after your request is received. Free printable tax forms  Internal Revenue Service 1201 N. Free printable tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free printable tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free printable tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free printable tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free printable tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free printable tax forms You face (or your business is facing) an immediate threat of adverse action. Free printable tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free printable tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free printable tax forms Here's why we can help: TAS is an independent organization within the IRS. Free printable tax forms Our advocates know how to work with the IRS. Free printable tax forms Our services are free and tailored to meet your needs. Free printable tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Free printable tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free printable tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free printable tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free printable tax forms Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free printable tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free printable tax forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free printable tax forms Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Free printable tax forms The SBA also has publications and videos on a variety of business topics. Free printable tax forms The following briefly describes assistance provided by the SBA. Free printable tax forms Small Business Development Centers (SBDCs). Free printable tax forms   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Free printable tax forms Help is available when beginning, improving, or expanding a small business. Free printable tax forms Business Information Centers (BICs). Free printable tax forms   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Free printable tax forms BICs also offer one-on-one assistance. Free printable tax forms Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Free printable tax forms Service Corps of Retired Executives (SCORE). Free printable tax forms   SCORE provides small business counseling and training to current and prospective small business owners. Free printable tax forms SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Free printable tax forms SCORE also offers a variety of small business workshops. Free printable tax forms Internet. Free printable tax forms    You can visit the SBA website at www. Free printable tax forms sba. Free printable tax forms gov. Free printable tax forms While visiting the SBA website, you can find a variety of information of interest to small business owners. Free printable tax forms Phone. Free printable tax forms    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Free printable tax forms Walk-in. Free printable tax forms   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Free printable tax forms To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Free printable tax forms Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Free printable tax forms Most of these are available from the Superintendent of Documents at the Government Printing Office. Free printable tax forms You can get information and order these publications and pamphlets in several ways. Free printable tax forms Internet. Free printable tax forms   You can visit the GPO website at  www. Free printable tax forms access. Free printable tax forms gpo. Free printable tax forms gov. Free printable tax forms Mail. Free printable tax forms   Write to the GPO at the following address. Free printable tax forms  Superintendent of Documents U. Free printable tax forms S. Free printable tax forms Government Printing Office P. Free printable tax forms O. Free printable tax forms Box 979050 St. Free printable tax forms Louis, MO 63917-9000 Phone. Free printable tax forms   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Free printable tax forms Prev  Up  Next   Home   More Online Publications

Publication 17 (2013), Your Federal Income Tax

For Individuals

For use in preparing 2013 Returns


Table of Contents


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The Free Printable Tax Forms

Free printable tax forms Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. Free printable tax forms These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. Free printable tax forms Other adjustments to income are discussed elsewhere. Free printable tax forms See Table V below. Free printable tax forms Table V. Free printable tax forms Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. Free printable tax forms IF you are looking for more information about the deduction for. Free printable tax forms . Free printable tax forms . Free printable tax forms THEN see. Free printable tax forms . Free printable tax forms . Free printable tax forms Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. Free printable tax forms Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Free printable tax forms Moving expenses Publication 521, Moving Expenses. Free printable tax forms Part of your self-employment tax Chapter 22. Free printable tax forms Self-employed health insurance Chapter 21. Free printable tax forms Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Free printable tax forms Penalty on the early withdrawal of savings Chapter 7. Free printable tax forms Contributions to an Archer MSA Publication 969. Free printable tax forms Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. Free printable tax forms Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. Free printable tax forms Expenses from the rental of personal property Chapter 12. Free printable tax forms Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. Free printable tax forms Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. Free printable tax forms S. Free printable tax forms Citizens and Resident Aliens Abroad. Free printable tax forms Jury duty pay given to your employer Chapter 12. Free printable tax forms Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free printable tax forms Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. Free printable tax forms Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. Free printable tax forms Table of Contents 17. Free printable tax forms   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. Free printable tax forms   AlimonyIntroductionSpouse or former spouse. Free printable tax forms Divorce or separation instrument. Free printable tax forms Useful Items - You may want to see: General RulesMortgage payments. Free printable tax forms Taxes and insurance. Free printable tax forms Other payments to a third party. Free printable tax forms Instruments Executed After 1984Payments to a third party. Free printable tax forms Exception. Free printable tax forms Substitute payments. Free printable tax forms Specifically designated as child support. Free printable tax forms Contingency relating to your child. Free printable tax forms Clearly associated with a contingency. Free printable tax forms How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. Free printable tax forms   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications