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Return software Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. Return software irs. Return software gov/pub957. Return software Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). Return software The SSA also has rules for reporting special wage payments made to employees after they retire. Return software These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. Return software These rules are for social security coverage and benefit purposes only. Return software This publication, written primarily for employers, discusses back pay under a statute and special wage payments. Return software It also explains how to report these payments to the SSA. Return software For more information, visit SSA's website at www. Return software socialsecurity. Return software gov/employer. Return software To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. Return software socialsecurity. Return software gov/online/ssa-131. Return software html. Return software Prev  Up  Next   Home   More Online Publications
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Return software Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. Return software Ordering forms and publications. Return software Tax questions. Return software 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. Return software irs. Return software gov/pub525. Return software What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. Return software  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. Return software For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. Return software Itemized deduction for medical expenses. Return software  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). Return software If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. Return software 5% of AGI. Return software Additional Medicare Tax. Return software  Beginning in 2013, a 0. Return 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 if single, head of household, or qualifying widow(er). Return software For more information, see Form 8959 and its instructions. Return software Net Investment Income Tax (NIIT). Return software  Beginning in 2013, the NIIT applies at a rate of 3. Return software 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. Return software 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. Return software For more information, see Form 8960 and its instructions. Return software Reminders Terrorist attacks. Return software  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. Return software For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Return software Gulf oil spill. Return software  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. Return software See Gulf oil spill under Other Income, later. Return software Qualified settlement income. Return software . Return software  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. Return software 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. Return software See Exxon Valdez settlement income under Other Income, later. Return software Foreign income. Return software  If you are a U. Return software S. Return software 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. Return software S. Return software law. Return software 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. Return 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). Return software If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Return software For details, see Publication 54, Tax Guide for U. Return software S. Return software Citizens and Resident Aliens Abroad. Return software Disaster mitigation payments. Return software . Return software  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. Return software For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. Return software Qualified joint venture. Return software  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. Return software See Partnership Income under Business and Investment Income, later. Return software Photographs of missing children. Return software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Return software Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Return 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. Return software Introduction You can receive income in the form of money, property, or services. Return software This publication discusses many kinds of income and explains whether they are taxable or nontaxable. Return software It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. Return software It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. Return software Check the index for the location of a specific subject. Return software In most cases, an amount included in your income is taxable unless it is specifically exempted by law. Return software Income that is taxable must be reported on your return and is subject to tax. Return software Income that is nontaxable may have to be shown on your tax return but is not taxable. Return software Constructively received income. Return software   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. Return software    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. Return software 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. Return software 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. Return software Assignment of income. Return software   Income received by an agent for you is income you constructively received in the year the agent received it. Return software 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. Return software Example. Return software You and your employer agree that part of your salary is to be paid directly to one of your creditors. Return software You must include that amount in your income when your creditor receives it. Return software Prepaid income. Return software   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. Return software 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. Return software In this case, you include the payment in your income as you earn it by performing the services. Return software Comments and suggestions. Return software   We welcome your comments about this publication and your suggestions for future editions. Return software   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Return software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Return software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Return software   You can send your comments from www. Return software irs. Return software gov/formspubs/. Return software Click on “More Information” and then on “Comment on Tax Forms and Publications. Return 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. Return software Ordering forms and publications. Return software   Visit www. Return software irs. Return 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. Return software Internal Revenue Service 1201 N. Return software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Return software   If you have a tax question, check the information available on IRS. Return software gov or call 1-800-829-1040. Return software We cannot answer tax questions sent to either of the above addresses. Return software 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. Return software S. Return software Individual Income Tax Return 1040A U. Return software S. Return software Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Return software S. Return software Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Return software W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. Return software Prev  Up  Next   Home   More Online Publications