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1040 Com1040 com Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. 1040 com Ordering forms and publications. 1040 com Tax questions. 1040 com All material in this publication may be reprinted freely. 1040 com A citation to Your Federal Income Tax (2013) would be appropriate. 1040 com 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. 1040 com However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 1040 com This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. 1040 com 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. 1040 com All taxpayers have important rights when working with the IRS. 1040 com These rights are described in Your Rights as a Taxpayer in the back of this publication. 1040 com What's New This section summarizes important tax changes that took effect in 2013. 1040 com Most of these changes are discussed in more detail throughout this publication. 1040 com Future developments. 1040 com For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. 1040 com irs. 1040 com gov/pub17. 1040 com Additional Medicare Tax. 1040 com Beginning in 2013, a 0. 1040 com 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. 1040 com See Form 8959 and its instructions. 1040 com Net Investment Income Tax. 1040 com Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040 com The NIIT is 3. 1040 com 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. 1040 com See Form 8960 and its instructions. 1040 com Change in tax rates. 1040 com The highest tax rate is 39. 1040 com 6%. 1040 com For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. 1040 com Tax rate on net capital gain and qualified dividends. 1040 com The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 1040 com See chapter 16. 1040 com Medical and dental expenses. 1040 com You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. 1040 com 5% if either you or your spouse is age 65 or older). 1040 com See chapter 21. 1040 com Personal exemption amount increased for certain taxpayers. 1040 com Your personal exemption is increased to $3,900. 1040 com 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. 1040 com See chapter 3. 1040 com Limit on itemized deductions. 1040 com 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. 1040 com See chapter 29. 1040 com Same-sex marriages. 1040 com 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. 1040 com See chapter 2. 1040 com If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. 1040 com For details on filing amended returns, see chapter 1. 1040 com Health flexible spending arrangements (FSAs). 1040 com You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. 1040 com See chapter 5. 1040 com Expiring credits. 1040 com The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. 1040 com You cannot claim either one on your 2013 return. 1040 com See chapter 37. 1040 com Ponzi-type investment schemes. 1040 com There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. 1040 com See chapter 25. 1040 com Home office deduction simplified method. 1040 com If you can take a home office deduction, you may be able to use a simplified method to figure it. 1040 com See Publication 587. 1040 com Standard mileage rates. 1040 com The 2013 rate for business use of your car is increased to 56½ cents a mile. 1040 com See chapter 26. 1040 com The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. 1040 com See chapter 21. 1040 com The 2013 rate for use of your car to move is increased to 24 cents a mile. 1040 com See Publication 521, Moving Expenses. 1040 com Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. 1040 com Many of these items are explained in more detail later in this publication. 1040 com Enter your social security number (SSN). 1040 com Enter your SSN in the space provided on your tax form. 1040 com 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. 1040 com See chapter 1. 1040 com Secure your tax records from identity theft. 1040 com 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. 1040 com An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. 1040 com For more information about identity theft and how to reduce your risk from it, see chapter 1. 1040 com Taxpayer identification numbers. 1040 com You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. 1040 com This applies even if the person was born in 2013. 1040 com Generally, this number is the person's social security number (SSN). 1040 com See chapter 1. 1040 com Foreign source income. 1040 com If you are a U. 1040 com S. 1040 com 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. 1040 com S. 1040 com law. 1040 com 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. 1040 com 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). 1040 com If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. 1040 com For details, see Publication 54, Tax Guide for U. 1040 com S. 1040 com Citizens and Resident Aliens Abroad. 1040 com Foreign financial assets. 1040 com If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040 com Check www. 1040 com IRS. 1040 com gov/form8938 for details. 1040 com Automatic 6-month extension to file tax return. 1040 com You can use Form 4868, Application for Automatic Extension of Time To File U. 1040 com S. 1040 com Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. 1040 com See chapter 1. 1040 com Include your phone number on your return. 1040 com To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. 1040 com Please enter your daytime telephone number on your tax form next to your signature and occupation. 1040 com If you are filing a joint return, you can enter either your or your spouse's daytime phone number. 1040 com Payment of taxes. 1040 com You can pay your taxes online, by phone, or by check or money order. 1040 com You can make a direct transfer from your bank account or use a credit or debit card. 1040 com If you e-file, you can schedule an electronic payment. 1040 com See chapter 1. 1040 com Faster ways to file your return. 1040 com The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. 1040 com You can use IRS e-file (electronic filing). 1040 com See chapter 1. 1040 com Free electronic filing. 1040 com You may be able to file your 2013 taxes online for free. 1040 com See chapter 1. 1040 com Change of address. 1040 com If you change your address, you should notify the IRS. 1040 com See Change of Address in chapter 1. 1040 com Refund on a late filed return. 1040 com 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. 1040 com See chapter 1. 1040 com Frivolous tax returns. 1040 com The IRS has published a list of positions that are identified as frivolous. 1040 com The penalty for filing a frivolous tax return is $5,000. 1040 com See chapter 1. 1040 com Filing erroneous claim for refund or credit. 1040 com You may have to pay a penalty if you file an erroneous claim for refund or credit. 1040 com See chapter 1. 1040 com Privacy Act and paperwork reduction information. 1040 com 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. 1040 com A complete statement on this subject can be found in your tax form instructions. 1040 com Customer service for taxpayers. 1040 com You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. 1040 com See How To Get Tax Help in the back of this publication. 1040 com Preparer e-file mandate. 1040 com Most paid preparers must e-file returns they prepare and file. 1040 com Your preparer may make you aware of this requirement and the options available to you. 1040 com Treasury Inspector General for Tax Administration. 1040 com 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). 1040 com You can remain anonymous. 1040 com Photographs of missing children. 1040 com The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 com 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. 1040 com Introduction This publication covers the general rules for filing a federal income tax return. 1040 com It supplements the information contained in your tax form instructions. 1040 com It explains the tax law to make sure you pay only the tax you owe and no more. 1040 com How this publication is arranged. 1040 com This publication closely follows Form 1040, U. 1040 com S. 1040 com Individual Income Tax Return. 1040 com It is divided into six parts which cover different sections of Form 1040. 1040 com Each part is further divided into chapters which generally discuss one line of the form. 1040 com Do not worry if you file Form 1040A or Form 1040EZ. 1040 com Anything included on a line of either of these forms is also included on Form 1040. 1040 com 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. 1040 com What is in this publication. 1040 com The publication begins with the rules for filing a tax return. 1040 com 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. 1040 com 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. 1040 com 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. 1040 com Throughout the publication are examples showing how the tax law applies in typical situations. 1040 com Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. 1040 com Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. 1040 com References to those other publications are provided for your information. 1040 com Icons. 1040 com Small graphic symbols, or icons, are used to draw your attention to special information. 1040 com See Table 1 later for an explanation of each icon used in this publication. 1040 com What is not covered in this publication. 1040 com Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. 1040 com This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). 1040 com 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. 1040 com Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). 1040 com Publication 535, Business Expenses. 1040 com Publication 587, Business Use of Your Home (Including Use by Daycare Providers). 1040 com Help from the IRS. 1040 com There are many ways you can get help from the IRS. 1040 com These are explained under How To Get Tax Help in the back of this publication. 1040 com Comments and suggestions. 1040 com We welcome your comments about this publication and your suggestions for future editions. 1040 com You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 com NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040 com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 com You can send your comments from www. 1040 com irs. 1040 com gov/formspubs/. 1040 com Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040 com 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. 1040 com Ordering forms and publications. 1040 com Visit www. 1040 com irs. 1040 com 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. 1040 com Internal Revenue Service 1201 N. 1040 com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 com If you have a tax question, check the information available on IRS. 1040 com gov or call 1-800-829-1040. 1040 com We cannot answer tax questions sent to either of the above addresses. 1040 com IRS mission. 1040 com 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. 1040 com Table 1. 1040 com 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. 1040 com An Internet site or an email address. 1040 com An address you may need. 1040 com Items you should keep in your personal records. 1040 com Items you may need to figure or a worksheet you may need to complete and keep for your records. 1040 com An important phone 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