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Online tax software Publication 554 - Additional Material Prev  Up  Next   Home   More Online Publications
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  • Beware of Fraudulent 'Dietary Supplements'
    Federal regulators continue to warn consumers about tainted, dangerous products that are marketed as dietary supplements. These fraudulent products can cause serious injury or even death. The Food and Drug Administration (FDA) has found nearly 300 fraudulent products, promoted mainly for weight loss, sexual enhancement, and bodybuilding that contain hidden or deceptively labeled ingredients. Remember, FDA cannot test all products on the market to identify those that contain potentially harmful hidden ingredients. Consumers must also be aware of these dangerous products and learn how to identify and avoid them using the warning signs described in this article.
  • Court Orders Internet Marketers of Acai Berry Weight-Loss Pills and 'Colon Cleansers' to Stop Deceptive Advertising and Unfair Billing Practices
    At the request of the Federal Trade Commission, a U.S. district court has ordered the marketers of acai berry supplements, 'colon cleansers,' and other products to temporarily halt an Internet sales scheme that allegedly scammed consumers out of $30 million or more in 2009 alone through deceptive advertising and unfair billing practices. The FTC will seek a permanent prohibition. Since 2007, victimized consumers have flooded law enforcement agencies and the Better Business Bureau with more than 2,800 complaints about the company.
  • Don't Put Your Health in the Hands of Crooks
    It couldn't be easier ordering prescription drugs online with a few clicks of the mouse and having them delivered right to your door, without ever having to see a doctor. But is it safe? Is it legal?
  • FDA Operation Reveals Many Drugs Promoted as 'Canadian' Products Really Originate From Other Countries
    An FDA operation found that nearly half of the imported drugs FDA intercepted from four selected countries were shipped to fill orders that consumers believed they were placing with "Canadian" pharmacies. Of the drugs being promoted as "Canadian," based on accompanying documentation, 85 percent actually came from 27 countries around the globe. A number of these products also origin, safety, and efficacy. We believe that these 'bait and switch' tactics-offering patients one thing and then giving them something else- are misleading to patients and potentially harmful to the public health."
  • FDA Warns Public of Continued Extortion Scam by FDA Impersonators
    The U.S. Food and Drug Administration is warning the public about criminals posing as FDA special agents and other law enforcement personnel as part of a continued international extortion scam. The criminals call the victims who in most cases previously purchased drugs over the Internet or via "telepharmacies" and identify themselves as FDA special agents or other law enforcement officials. The criminals inform the victims that purchasing drugs over the Internet or the telephone is illegal, and that law enforcement action will be pursued unless a fine or fee ranging from $100 to $250,000 is paid. Victims often also have fraudulent transactions placed against their credit cards.
  • FTC Warns Consumers About Scam Artists' Pitch for Potassium Iodide Treatment
    Recent reports of events in Japan are causing scam artists to try to convince consumers that they need potassium iodide pills and drops to protect themselves. Potassium iodide, or KI, can help prevent thyroid cancer, which is one of the biggest risks from contamination with radioactive iodine. However, public health experts agree that U.S. residents should not buy or take potassium iodide unless specifically notified or instructed by public health officials.
  • Medicare Beneficiaries Urged to Be on the Look-out for Phone Scams
    Seniors and people with disabilities should be aware of a scheme that asks Medicare beneficiaries for money and checking account information to help them enroll in a Medicare Prescription Drug Plan. NO Medicare drug plan can ask a person with Medicare for bank account or other personal information over the telephone.
  • VA Warns Veterans of Telephone Prescription Scam
    The Department of Veterans Affairs (VA) is warning Veterans not to give credit card numbers over the phone to callers claiming to update VA prescription information. Veteran Service Organizations have brought to VA's attention that callers are misrepresenting the VA to gain personal information over the phone. They say VA recently changed procedures for dispensing prescriptions and ask for the Veteran's credit card number.

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Online tax software Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Online tax software Ordering forms and publications. Online tax software Tax questions. Online tax software All material in this publication may be reprinted freely. Online tax software A citation to Your Federal Income Tax (2013) would be appropriate. Online tax software The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Online tax software However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Online tax software This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Online tax software Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Online tax software All taxpayers have important rights when working with the IRS. Online tax software These rights are described in Your Rights as a Taxpayer in the back of this publication. Online tax software What's New This section summarizes important tax changes that took effect in 2013. Online tax software Most of these changes are discussed in more detail throughout this publication. Online tax software Future developments. Online tax software  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Online tax software irs. Online tax software gov/pub17. Online tax software Additional Medicare Tax. Online tax software  Beginning in 2013, a 0. Online tax software 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 for any other filing status. Online tax software See Form 8959 and its instructions. Online tax software Net Investment Income Tax. Online tax software  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Online tax software The NIIT is 3. Online tax software 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Online tax software See Form 8960 and its instructions. Online tax software Change in tax rates. Online tax software  The highest tax rate is 39. Online tax software 6%. Online tax software For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Online tax software Tax rate on net capital gain and qualified dividends. Online tax software  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Online tax software See chapter 16. Online tax software Medical and dental expenses. Online tax software  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Online tax software 5% if either you or your spouse is age 65 or older). Online tax software See chapter 21. Online tax software Personal exemption amount increased for certain taxpayers. Online tax software  Your personal exemption is increased to $3,900. Online tax software But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Online tax software See chapter 3. Online tax software Limit on itemized deductions. Online tax software  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Online tax software See chapter 29. Online tax software Same-sex marriages. Online tax software  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. Online tax software See chapter 2. Online tax software If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Online tax software For details on filing amended returns, see chapter 1. Online tax software Health flexible spending arrangements (FSAs). Online tax software  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Online tax software See chapter 5. Online tax software Expiring credits. Online tax software  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Online tax software You cannot claim either one on your 2013 return. Online tax software See chapter 37. Online tax software Ponzi-type investment schemes. Online tax software  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Online tax software See chapter 25. Online tax software Home office deduction simplified method. Online tax software  If you can take a home office deduction, you may be able to use a simplified method to figure it. Online tax software See Publication 587. Online tax software Standard mileage rates. Online tax software  The 2013 rate for business use of your car is increased to 56½ cents a mile. Online tax software See chapter 26. Online tax software The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Online tax software See chapter 21. Online tax software The 2013 rate for use of your car to move is increased to 24 cents a mile. Online tax software See Publication 521, Moving Expenses. Online tax software Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Online tax software Many of these items are explained in more detail later in this publication. Online tax software Enter your social security number (SSN). Online tax software  Enter your SSN in the space provided on your tax form. Online tax software If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Online tax software See chapter 1. Online tax software Secure your tax records from identity theft. Online tax software  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Online tax software An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Online tax software For more information about identity theft and how to reduce your risk from it, see chapter 1. Online tax software Taxpayer identification numbers. Online tax software  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Online tax software This applies even if the person was born in 2013. Online tax software Generally, this number is the person's social security number (SSN). Online tax software See chapter 1. Online tax software Foreign source income. Online tax software  If you are a U. Online tax software S. Online tax software citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Online tax software S. Online tax software law. Online tax software This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Online tax software 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). Online tax software If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Online tax software For details, see Publication 54, Tax Guide for U. Online tax software S. Online tax software Citizens and Resident Aliens Abroad. Online tax software Foreign financial assets. Online tax software  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Online tax software Check www. Online tax software IRS. Online tax software gov/form8938 for details. Online tax software Automatic 6-month extension to file tax return. Online tax software  You can use Form 4868, Application for Automatic Extension of Time To File U. Online tax software S. Online tax software Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Online tax software See chapter 1. Online tax software Include your phone number on your return. Online tax software  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Online tax software Please enter your daytime telephone number on your tax form next to your signature and occupation. Online tax software If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Online tax software Payment of taxes. Online tax software   You can pay your taxes online, by phone, or by check or money order. Online tax software You can make a direct transfer from your bank account or use a credit or debit card. Online tax software If you e-file, you can schedule an electronic payment. Online tax software See chapter 1. Online tax software Faster ways to file your return. Online tax software  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Online tax software You can use IRS e-file (electronic filing). Online tax software See chapter 1. Online tax software Free electronic filing. Online tax software  You may be able to file your 2013 taxes online for free. Online tax software See chapter 1. Online tax software Change of address. Online tax software  If you change your address, you should notify the IRS. Online tax software See Change of Address in chapter 1. Online tax software Refund on a late filed return. Online tax software  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Online tax software See chapter 1. Online tax software Frivolous tax returns. Online tax software  The IRS has published a list of positions that are identified as frivolous. Online tax software The penalty for filing a frivolous tax return is $5,000. Online tax software See chapter 1. Online tax software Filing erroneous claim for refund or credit. Online tax software  You may have to pay a penalty if you file an erroneous claim for refund or credit. Online tax software See chapter 1. Online tax software Privacy Act and paperwork reduction information. Online tax software   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Online tax software A complete statement on this subject can be found in your tax form instructions. Online tax software Customer service for taxpayers. Online tax software  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Online tax software See How To Get Tax Help in the back of this publication. Online tax software Preparer e-file mandate. Online tax software  Most paid preparers must e-file returns they prepare and file. Online tax software Your preparer may make you aware of this requirement and the options available to you. Online tax software Treasury Inspector General for Tax Administration. Online tax software   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Online tax software You can remain anonymous. Online tax software Photographs of missing children. Online tax software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Online tax software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Online tax software 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. Online tax software Introduction This publication covers the general rules for filing a federal income tax return. Online tax software It supplements the information contained in your tax form instructions. Online tax software It explains the tax law to make sure you pay only the tax you owe and no more. Online tax software How this publication is arranged. Online tax software   This publication closely follows Form 1040, U. Online tax software S. Online tax software Individual Income Tax Return. Online tax software It is divided into six parts which cover different sections of Form 1040. Online tax software Each part is further divided into chapters which generally discuss one line of the form. Online tax software Do not worry if you file Form 1040A or Form 1040EZ. Online tax software Anything included on a line of either of these forms is also included on Form 1040. Online tax software   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Online tax software What is in this publication. Online tax software   The publication begins with the rules for filing a tax return. Online tax software It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Online tax software It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Online tax software The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Online tax software   Throughout the publication are examples showing how the tax law applies in typical situations. Online tax software Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Online tax software   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Online tax software References to those other publications are provided for your information. Online tax software Icons. Online tax software   Small graphic symbols, or icons, are used to draw your attention to special information. Online tax software See Table 1 later for an explanation of each icon used in this publication. Online tax software What is not covered in this publication. Online tax software   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Online tax software This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Online tax software   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Online tax software Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Online tax software Publication 535, Business Expenses. Online tax software Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Online tax software Help from the IRS. Online tax software   There are many ways you can get help from the IRS. Online tax software These are explained under How To Get Tax Help in the back of this publication. Online tax software Comments and suggestions. Online tax software   We welcome your comments about this publication and your suggestions for future editions. Online tax software   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Online tax software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Online tax software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Online tax software   You can send your comments from www. Online tax software irs. Online tax software gov/formspubs/. Online tax software Click on “More Information” and then on “Comment on Tax Forms and Publications”. Online tax software   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. Online tax software Ordering forms and publications. Online tax software   Visit www. Online tax software irs. Online tax software 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. Online tax software Internal Revenue Service 1201 N. Online tax software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Online tax software   If you have a tax question, check the information available on IRS. Online tax software gov or call 1-800-829-1040. Online tax software We cannot answer tax questions sent to either of the above addresses. Online tax software IRS mission. Online tax software   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Online tax software Table 1. Online tax software Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Online tax software An Internet site or an email address. Online tax software An address you may need. Online tax software Items you should keep in your personal records. Online tax software Items you may need to figure or a worksheet you may need to complete and keep for your records. Online tax software An important phone number. Online tax software Helpful information you may need. Online tax software Prev  Up  Next   Home   More Online Publications