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Tax 2010

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Tax 2010

Tax 2010 7. Tax 2010   How To Get Tax Help Table of Contents Outside the U. Tax 2010 S. Tax 2010 Low Income Taxpayer Clinics 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. Tax 2010 Free help with your tax return. Tax 2010   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax 2010 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax 2010 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. Tax 2010 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax 2010 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax 2010 gov, download the IRS2Go app, or call 1-800-906-9887. Tax 2010   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax 2010 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax 2010 aarp. Tax 2010 org/money/taxaide or call 1-888-227-7669. Tax 2010 For more information on these programs, go to IRS. Tax 2010 gov and enter “VITA” in the search box. Tax 2010 Internet. Tax 2010    IRS. Tax 2010 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax 2010 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax 2010 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. Tax 2010 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax 2010 gov or download the IRS2Go app and select the Refund Status option. Tax 2010 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax 2010 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. Tax 2010 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax 2010 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax 2010 Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax 2010 No need to wait on the phone or stand in line. Tax 2010 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. Tax 2010 When you reach the response screen, you can print the entire interview and the final response for your records. Tax 2010 New subject areas are added on a regular basis. Tax 2010  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax 2010 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax 2010 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax 2010 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax 2010 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. Tax 2010 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. Tax 2010 You can also ask the IRS to mail a return or an account transcript to you. Tax 2010 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax 2010 gov or by calling 1-800-908-9946. Tax 2010 Tax return and tax account transcripts are generally available for the current year and the past three years. Tax 2010 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax 2010 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax 2010 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. Tax 2010 Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax 2010 gov and enter Where's My Amended Return? in the search box. Tax 2010 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax 2010 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax 2010 Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax 2010 gov. Tax 2010 Select the Payment tab on the front page of IRS. Tax 2010 gov for more information. Tax 2010 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax 2010 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax 2010 gov. Tax 2010 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. Tax 2010 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax 2010 gov. Tax 2010 Request an Electronic Filing PIN by going to IRS. Tax 2010 gov and entering Electronic Filing PIN in the search box. Tax 2010 Download forms, instructions and publications, including accessible versions for people with disabilities. Tax 2010 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax 2010 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax 2010 An employee can answer questions about your tax account or help you set up a payment plan. Tax 2010 Before you visit, check the Office Locator on IRS. Tax 2010 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax 2010 If you have a special need, such as a disability, you can request an appointment. Tax 2010 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax 2010 Apply for an Employer Identification Number (EIN). Tax 2010 Go to IRS. Tax 2010 gov and enter Apply for an EIN in the search box. Tax 2010 Read the Internal Revenue Code, regulations, or other official guidance. Tax 2010 Read Internal Revenue Bulletins. Tax 2010 Sign up to receive local and national tax news and more by email. Tax 2010 Just click on “subscriptions” above the search box on IRS. Tax 2010 gov and choose from a variety of options. Tax 2010 Phone. Tax 2010    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax 2010 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax 2010 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax 2010 gov, or download the IRS2Go app. Tax 2010 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. Tax 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax 2010 Most VITA and TCE sites offer free electronic filing. Tax 2010 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax 2010 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax 2010 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. Tax 2010 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. Tax 2010 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax 2010 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax 2010 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. Tax 2010 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax 2010 Note, the above information is for our automated hotline. Tax 2010 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. Tax 2010 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax 2010 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax 2010 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax 2010 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). Tax 2010 You should receive your order within 10 business days. Tax 2010 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax 2010 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. Tax 2010 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax 2010 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax 2010 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax 2010    Outside the U. Tax 2010 S. Tax 2010 If you are outside the United States, taxpayer assistance is available by calling the following U. Tax 2010 S Embassies or consulates. Tax 2010    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Tax 2010   If you are in a U. Tax 2010 S. Tax 2010 territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Tax 2010 S. Tax 2010 Virgin Islands) and have a tax question, you can call 1-800-829-1040. Tax 2010 Walk-in. Tax 2010   You can find a selection of forms, publications and services — in-person. Tax 2010 Products. Tax 2010 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax 2010 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax 2010 Services. Tax 2010 You can walk in to your local TAC for face-to-face tax help. Tax 2010 An employee can answer questions about your tax account or help you set up a payment plan. Tax 2010 Before visiting, use the Office Locator tool on IRS. Tax 2010 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax 2010    Outside the U. Tax 2010 S. Tax 2010 If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Tax 2010 S. Tax 2010 Embassies and consulates. Tax 2010   Walk-in taxpayer assistance is available at the following U. Tax 2010 S. Tax 2010 Embassies or consulates. Tax 2010    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Tax 2010 Mail. Tax 2010   You can send your order for forms, instructions, and publications to the address below. Tax 2010 You should receive a response within 10 business days after your request is received. Tax 2010 Internal Revenue Service 1201 N. Tax 2010 Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Tax 2010 S. Tax 2010 If you are outside the United States, you can get tax assistance by writing to the address below. Tax 2010  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Tax 2010   The Taxpayer Advocate Service Is Here to Help You. Tax 2010 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax 2010 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax 2010   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax 2010 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. Tax 2010 You face (or your business is facing) an immediate threat of adverse action. Tax 2010 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax 2010   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. Tax 2010 Here's why we can help: TAS is an independent organization within the IRS. Tax 2010 Our advocates know how to work with the IRS. Tax 2010 Our services are free and tailored to meet your needs. Tax 2010 We have offices in every state, the District of Columbia, and Puerto Rico. Tax 2010   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. Tax 2010  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax 2010 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax 2010 Outside the U. Tax 2010 S. Tax 2010   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Tax 2010 You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Tax 2010 R. Tax 2010 00968-8000 Low Income Taxpayer Clinics 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. Tax 2010 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax 2010 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax 2010 Prev  Up  Next   Home   More Online Publications
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Tax 2010 Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Tax 2010 Ordering forms and publications. Tax 2010 Tax questions. Tax 2010 All material in this publication may be reprinted freely. Tax 2010 A citation to Your Federal Income Tax (2013) would be appropriate. Tax 2010 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. Tax 2010 However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Tax 2010 This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Tax 2010 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. Tax 2010 All taxpayers have important rights when working with the IRS. Tax 2010 These rights are described in Your Rights as a Taxpayer in the back of this publication. Tax 2010 What's New This section summarizes important tax changes that took effect in 2013. Tax 2010 Most of these changes are discussed in more detail throughout this publication. Tax 2010 Future developments. Tax 2010  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Tax 2010 irs. Tax 2010 gov/pub17. Tax 2010 Additional Medicare Tax. Tax 2010  Beginning in 2013, a 0. Tax 2010 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. Tax 2010 See Form 8959 and its instructions. Tax 2010 Net Investment Income Tax. Tax 2010  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Tax 2010 The NIIT is 3. Tax 2010 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. Tax 2010 See Form 8960 and its instructions. Tax 2010 Change in tax rates. Tax 2010  The highest tax rate is 39. Tax 2010 6%. Tax 2010 For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Tax 2010 Tax rate on net capital gain and qualified dividends. Tax 2010  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Tax 2010 See chapter 16. Tax 2010 Medical and dental expenses. Tax 2010  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Tax 2010 5% if either you or your spouse is age 65 or older). Tax 2010 See chapter 21. Tax 2010 Personal exemption amount increased for certain taxpayers. Tax 2010  Your personal exemption is increased to $3,900. Tax 2010 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. Tax 2010 See chapter 3. Tax 2010 Limit on itemized deductions. Tax 2010  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. Tax 2010 See chapter 29. Tax 2010 Same-sex marriages. Tax 2010  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. Tax 2010 See chapter 2. Tax 2010 If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Tax 2010 For details on filing amended returns, see chapter 1. Tax 2010 Health flexible spending arrangements (FSAs). Tax 2010  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Tax 2010 See chapter 5. Tax 2010 Expiring credits. Tax 2010  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Tax 2010 You cannot claim either one on your 2013 return. Tax 2010 See chapter 37. Tax 2010 Ponzi-type investment schemes. Tax 2010  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Tax 2010 See chapter 25. Tax 2010 Home office deduction simplified method. Tax 2010  If you can take a home office deduction, you may be able to use a simplified method to figure it. Tax 2010 See Publication 587. Tax 2010 Standard mileage rates. Tax 2010  The 2013 rate for business use of your car is increased to 56½ cents a mile. Tax 2010 See chapter 26. Tax 2010 The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Tax 2010 See chapter 21. Tax 2010 The 2013 rate for use of your car to move is increased to 24 cents a mile. Tax 2010 See Publication 521, Moving Expenses. Tax 2010 Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Tax 2010 Many of these items are explained in more detail later in this publication. Tax 2010 Enter your social security number (SSN). Tax 2010  Enter your SSN in the space provided on your tax form. Tax 2010 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. Tax 2010 See chapter 1. Tax 2010 Secure your tax records from identity theft. Tax 2010  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. Tax 2010 An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Tax 2010 For more information about identity theft and how to reduce your risk from it, see chapter 1. Tax 2010 Taxpayer identification numbers. Tax 2010  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Tax 2010 This applies even if the person was born in 2013. Tax 2010 Generally, this number is the person's social security number (SSN). Tax 2010 See chapter 1. Tax 2010 Foreign source income. Tax 2010  If you are a U. Tax 2010 S. Tax 2010 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. Tax 2010 S. Tax 2010 law. Tax 2010 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. Tax 2010 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). Tax 2010 If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Tax 2010 For details, see Publication 54, Tax Guide for U. Tax 2010 S. Tax 2010 Citizens and Resident Aliens Abroad. Tax 2010 Foreign financial assets. Tax 2010  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Tax 2010 Check www. Tax 2010 IRS. Tax 2010 gov/form8938 for details. Tax 2010 Automatic 6-month extension to file tax return. Tax 2010  You can use Form 4868, Application for Automatic Extension of Time To File U. Tax 2010 S. Tax 2010 Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Tax 2010 See chapter 1. Tax 2010 Include your phone number on your return. Tax 2010  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Tax 2010 Please enter your daytime telephone number on your tax form next to your signature and occupation. Tax 2010 If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Tax 2010 Payment of taxes. Tax 2010   You can pay your taxes online, by phone, or by check or money order. Tax 2010 You can make a direct transfer from your bank account or use a credit or debit card. Tax 2010 If you e-file, you can schedule an electronic payment. Tax 2010 See chapter 1. Tax 2010 Faster ways to file your return. Tax 2010  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Tax 2010 You can use IRS e-file (electronic filing). Tax 2010 See chapter 1. Tax 2010 Free electronic filing. Tax 2010  You may be able to file your 2013 taxes online for free. Tax 2010 See chapter 1. Tax 2010 Change of address. Tax 2010  If you change your address, you should notify the IRS. Tax 2010 See Change of Address in chapter 1. Tax 2010 Refund on a late filed return. Tax 2010  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. Tax 2010 See chapter 1. Tax 2010 Frivolous tax returns. Tax 2010  The IRS has published a list of positions that are identified as frivolous. Tax 2010 The penalty for filing a frivolous tax return is $5,000. Tax 2010 See chapter 1. Tax 2010 Filing erroneous claim for refund or credit. Tax 2010  You may have to pay a penalty if you file an erroneous claim for refund or credit. Tax 2010 See chapter 1. Tax 2010 Privacy Act and paperwork reduction information. Tax 2010   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. Tax 2010 A complete statement on this subject can be found in your tax form instructions. Tax 2010 Customer service for taxpayers. Tax 2010  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Tax 2010 See How To Get Tax Help in the back of this publication. Tax 2010 Preparer e-file mandate. Tax 2010  Most paid preparers must e-file returns they prepare and file. Tax 2010 Your preparer may make you aware of this requirement and the options available to you. Tax 2010 Treasury Inspector General for Tax Administration. Tax 2010   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). Tax 2010 You can remain anonymous. Tax 2010 Photographs of missing children. Tax 2010  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax 2010 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. Tax 2010 Introduction This publication covers the general rules for filing a federal income tax return. Tax 2010 It supplements the information contained in your tax form instructions. Tax 2010 It explains the tax law to make sure you pay only the tax you owe and no more. Tax 2010 How this publication is arranged. Tax 2010   This publication closely follows Form 1040, U. Tax 2010 S. Tax 2010 Individual Income Tax Return. Tax 2010 It is divided into six parts which cover different sections of Form 1040. Tax 2010 Each part is further divided into chapters which generally discuss one line of the form. Tax 2010 Do not worry if you file Form 1040A or Form 1040EZ. Tax 2010 Anything included on a line of either of these forms is also included on Form 1040. Tax 2010   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. Tax 2010 What is in this publication. Tax 2010   The publication begins with the rules for filing a tax return. Tax 2010 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. Tax 2010 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. Tax 2010 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. Tax 2010   Throughout the publication are examples showing how the tax law applies in typical situations. Tax 2010 Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Tax 2010   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Tax 2010 References to those other publications are provided for your information. Tax 2010 Icons. Tax 2010   Small graphic symbols, or icons, are used to draw your attention to special information. Tax 2010 See Table 1 later for an explanation of each icon used in this publication. Tax 2010 What is not covered in this publication. Tax 2010   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Tax 2010 This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Tax 2010   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. Tax 2010 Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Tax 2010 Publication 535, Business Expenses. Tax 2010 Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Tax 2010 Help from the IRS. Tax 2010   There are many ways you can get help from the IRS. Tax 2010 These are explained under How To Get Tax Help in the back of this publication. Tax 2010 Comments and suggestions. Tax 2010   We welcome your comments about this publication and your suggestions for future editions. Tax 2010   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax 2010 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax 2010   You can send your comments from www. Tax 2010 irs. Tax 2010 gov/formspubs/. Tax 2010 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax 2010   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. Tax 2010 Ordering forms and publications. Tax 2010   Visit www. Tax 2010 irs. Tax 2010 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. Tax 2010 Internal Revenue Service 1201 N. Tax 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax 2010   If you have a tax question, check the information available on IRS. Tax 2010 gov or call 1-800-829-1040. Tax 2010 We cannot answer tax questions sent to either of the above addresses. Tax 2010 IRS mission. Tax 2010   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. Tax 2010 Table 1. Tax 2010 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. Tax 2010 An Internet site or an email address. Tax 2010 An address you may need. Tax 2010 Items you should keep in your personal records. Tax 2010 Items you may need to figure or a worksheet you may need to complete and keep for your records. Tax 2010 An important phone number. Tax 2010 Helpful information you may need. Tax 2010 Prev  Up  Next   Home   More Online Publications