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1040ez help 31. 1040ez help   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. 1040ez help Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. 1040ez help Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. 1040ez help Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. 1040ez help . 1040ez help  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). 1040ez help NIIT is a 3. 1040ez help 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. 1040ez help Use Form 8960, Net Investment Income Tax, to figure this tax. 1040ez help For more information on NIIT, go to www. 1040ez help irs. 1040ez help gov and enter “Net Investment Income Tax” in the search box. 1040ez help Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. 1040ez help If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. 1040ez help (See Parent's Election To Report Child's Interest and Dividends , later. 1040ez help ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 1040ez help (See Tax for Certain Children Who Have Unearned Income , later. 1040ez help ) For these rules, the term “child” includes a legally adopted child and a stepchild. 1040ez help These rules apply whether or not the child is a dependent. 1040ez help Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. 1040ez help The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . 1040ez help Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. 1040ez help Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . 1040ez help Parents are married. 1040ez help   If the child's parents file separate returns, use the return of the parent with the greater taxable income. 1040ez help Parents not living together. 1040ez help   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. 1040ez help If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. 1040ez help   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. 1040ez help Parents are divorced. 1040ez help   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. 1040ez help Custodial parent remarried. 1040ez help   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. 1040ez help Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. 1040ez help Do not use the return of the noncustodial parent. 1040ez help   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. 1040ez help If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. 1040ez help Parents never married. 1040ez help   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. 1040ez help If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. 1040ez help Widowed parent remarried. 1040ez help   If a widow or widower remarries, the new spouse is treated as the child's other parent. 1040ez help The rules explained earlier under Custodial parent remarried apply. 1040ez help Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. 1040ez help If you do, your child will not have to file a return. 1040ez help You can make this election only if all the following conditions are met. 1040ez help Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. 1040ez help Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 1040ez help The child's gross income was less than $10,000. 1040ez help The child is required to file a return unless you make this election. 1040ez help The child does not file a joint return for the year. 1040ez help No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. 1040ez help No federal income tax was taken out of your child's income under the backup withholding rules. 1040ez help You are the parent whose return must be used when applying the special tax rules for children. 1040ez help (See Which Parent's Return To Use , earlier. 1040ez help ) These conditions are also shown in Figure 31-A. 1040ez help Certain January 1 birthdays. 1040ez help   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. 1040ez help You cannot make this election for such a child unless the child was a full-time student. 1040ez help   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. 1040ez help You cannot make this election for such a child. 1040ez help Full-time student. 1040ez help   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. 1040ez help A school includes a technical, trade, or mechanical school. 1040ez help It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040ez help How to make the election. 1040ez help   Make the election by attaching Form 8814 to your Form 1040. 1040ez help (If you make this election, you cannot file Form 1040A or Form 1040EZ. 1040ez help ) Attach a separate Form 8814 for each child for whom you make the election. 1040ez help You can make the election for one or more children and not for others. 1040ez help Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. 1040ez help Rate may be higher. 1040ez help   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. 1040ez help This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. 1040ez help However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. 1040ez help Deductions you cannot take. 1040ez help   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. 1040ez help The additional standard deduction if the child is blind. 1040ez help The deduction for a penalty on an early withdrawal of your child's savings. 1040ez help Itemized deductions (such as your child's investment expenses or charitable contributions). 1040ez help Reduced deductions or credits. 1040ez help   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. 1040ez help Deduction for contributions to a traditional individual retirement arrangement (IRA). 1040ez help Deduction for student loan interest. 1040ez help Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. 1040ez help Credit for child and dependent care expenses. 1040ez help Child tax credit. 1040ez help Education tax credits. 1040ez help Earned income credit. 1040ez help Penalty for underpayment of estimated tax. 1040ez help   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. 1040ez help If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. 1040ez help See chapter 4 for more information. 1040ez help Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. 1040ez help Only the amount over $2,000 is added to your income. 1040ez help The amount over $2,000 is shown on Form 8814, line 6. 1040ez help Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. 1040ez help Include the amount from Form 8814, line 12, on Form 1040, line 21. 1040ez help Enter “Form 8814” on the dotted line next to line 21. 1040ez help If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. 1040ez help Capital gain distributions and qualified dividends. 1040ez help   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. 1040ez help If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. 1040ez help Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. 1040ez help This tax is added to the tax figured on your income. 1040ez help This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. 1040ez help Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. 1040ez help Check box a on Form 1040, line 44. 1040ez help Figure 31-A. 1040ez help Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. 1040ez help Figure 31–A. 1040ez help Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 1040ez help If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. 1040ez help Attach the completed form to the child's Form 1040 or Form 1040A. 1040ez help When Form 8615 must be filed. 1040ez help   Form 8615 must be filed for a child if all of the following statements are true. 1040ez help The child's investment income was more than $2,000. 1040ez help The child is required to file a return for 2013. 1040ez help The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. 1040ez help At least one of the child's parents was alive at the end of 2013. 1040ez help The child does not file a joint return for 2013. 1040ez help These conditions are also shown in  Figure 31-B. 1040ez help Earned income. 1040ez help   Earned income includes salaries, wages, tips, and other payments received for personal services performed. 1040ez help It does not include unearned income as defined later in this chapter. 1040ez help Support. 1040ez help   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. 1040ez help To figure your child's support, count support provided by you, your child, and others. 1040ez help However, a scholarship received by your child is not considered support if your child is a full-time student. 1040ez help See chapter 3 for details about support. 1040ez help Certain January 1 birthdays. 1040ez help   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. 1040ez help Figure 31-B. 1040ez help Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. 1040ez help Figure 31-B. 1040ez help Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. 1040ez help . 1040ez help . 1040ez help THEN, at the end of 2013, the child is considered to be. 1040ez help . 1040ez help . 1040ez help January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. 1040ez help The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. 1040ez help  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. 1040ez help  ***Do not use Form 8615 for this child. 1040ez help Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. 1040ez help (If the parents filed a joint return, enter the name and social security number listed first on the joint return. 1040ez help ) On line C, check the box for the parent's filing status. 1040ez help See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. 1040ez help Parent with different tax year. 1040ez help   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. 1040ez help Parent's return information not known timely. 1040ez help   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. 1040ez help   You can use any reasonable estimate. 1040ez help This includes using information from last year's return. 1040ez help If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. 1040ez help    When you get the correct information, file an amended return on Form 1040X, Amended U. 1040ez help S. 1040ez help Individual Income Tax Return. 1040ez help   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. 1040ez help S. 1040ez help Individual Income Tax Return. 1040ez help Extensions are discussed in chapter 1. 1040ez help Step 1. 1040ez help Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. 1040ez help To do that, use Form 8615, Part I. 1040ez help Line 1 (unearned income). 1040ez help   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. 1040ez help Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. 1040ez help Form 1040EZ cannot be used if Form 8615 must be filed. 1040ez help   If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. 1040ez help   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. 1040ez help Unearned income defined. 1040ez help   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. 1040ez help It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. 1040ez help Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). 1040ez help Nontaxable income. 1040ez help   For this purpose, unearned income includes only amounts the child must include in total income. 1040ez help Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. 1040ez help Income from property received as a gift. 1040ez help   A child's unearned income includes all income produced by property belonging to the child. 1040ez help This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. 1040ez help   A child's unearned income includes income produced by property given as a gift to the child. 1040ez help This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. 1040ez help Example. 1040ez help Amanda Black, age 13, received the following income. 1040ez help Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. 1040ez help Amanda's unearned income is $2,100. 1040ez help This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). 1040ez help Her wages are earned (not unearned) income because they are received for work actually done. 1040ez help Her tax-exempt interest is not included because it is nontaxable. 1040ez help Trust income. 1040ez help   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. 1040ez help   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. 1040ez help Line 2 (deductions). 1040ez help   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. 1040ez help   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. 1040ez help Directly connected. 1040ez help   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. 1040ez help These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. 1040ez help   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). 1040ez help Only the amount greater than 2% of the child's adjusted gross income can be deducted. 1040ez help See chapter 28 for more information. 1040ez help Example 1. 1040ez help Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. 1040ez help His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. 1040ez help Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly connected itemized deductions of $300. 1040ez help Example 2. 1040ez help Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. 1040ez help She has no other income. 1040ez help She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. 1040ez help Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). 1040ez help The amount on line 2 is $2,050. 1040ez help This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. 1040ez help Line 3. 1040ez help   Subtract line 2 from line 1 and enter the result on this line. 1040ez help If zero or less, do not complete the rest of the form. 1040ez help However, you must still attach Form 8615 to the child's tax return. 1040ez help Figure the tax on the child's taxable income in the normal manner. 1040ez help Line 4 (child's taxable income). 1040ez help   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. 1040ez help   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. 1040ez help 929. 1040ez help Line 5 (net unearned income). 1040ez help   A child's net unearned income cannot be more than his or her taxable income. 1040ez help Enter on Form 8615, line 5, the smaller of line 3 or line 4. 1040ez help This is the child's net unearned income. 1040ez help   If zero or less, do not complete the rest of the form. 1040ez help However, you must still attach Form 8615 to the child's tax return. 1040ez help Figure the tax on the child's taxable income in the normal manner. 1040ez help Step 2. 1040ez help Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. 1040ez help The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. 1040ez help When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. 1040ez help For example, do not refigure the medical expense deduction. 1040ez help Figure the tentative tax on Form 8615, lines 6 through 13. 1040ez help Note. 1040ez help If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. 1040ez help Line 6 (parent's taxable income). 1040ez help   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. 1040ez help   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. 1040ez help Line 7 (net unearned income of other children). 1040ez help   If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. 1040ez help Do not include the amount from line 5 of the Form 8615 being completed. 1040ez help Example. 1040ez help Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. 1040ez help The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon — $800 Jerry — $600 Mike — $1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. 1040ez help Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). 1040ez help Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). 1040ez help Other children's information not available. 1040ez help   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. 1040ez help See Parent's return information not known timely , earlier. 1040ez help Line 11 (tentative tax). 1040ez help   Subtract line 10 from line 9 and enter the result on this line. 1040ez help This is the tentative tax. 1040ez help   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. 1040ez help Also skip the discussion for lines 12a and 12b that follows. 1040ez help Lines 12a and 12b (dividing the tentative tax). 1040ez help   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. 1040ez help This is done on lines 12a, 12b, and 13. 1040ez help Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. 1040ez help Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. 1040ez help Example. 1040ez help In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. 1040ez help The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). 1040ez help The decimal on line 12b is  . 1040ez help 333, figured as follows and rounded to three places. 1040ez help   $800 = . 1040ez help 333     $2,400   Step 3. 1040ez help Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. 1040ez help This is the child's tax. 1040ez help It is figured on Form 8615, lines 14 through 18. 1040ez help Alternative minimum tax. 1040ez help   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. 1040ez help See Alternative Minimum Tax (AMT) in chapter 30. 1040ez help    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. 1040ez help For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. 1040ez help Prev  Up  Next   Home   More Online Publications
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1040ez help Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ez help Tax questions. 1040ez help Useful Items - You may want to see: What's New Earned income credit. 1040ez help  The maximum income you can earn and still claim the earned income credit has increased. 1040ez help You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. 1040ez help See Earned Income Credit , later, under Credits. 1040ez help Standard mileage rate. 1040ez help  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. 1040ez help 5 cents a mile. 1040ez help The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. 1040ez help The standard mileage rate for charitable use of your vehicle is 14 cents a mile. 1040ez help Filing status for same-sex married couples. 1040ez help  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. 1040ez help See Filing Returns , later. 1040ez help Reminders Change of address. 1040ez help  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. 1040ez help Mail it to the Internal Revenue Service Center for your old address. 1040ez help (Addresses for the Service Centers are on the back of the form. 1040ez help ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. 1040ez help Third party designee. 1040ez help  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. 1040ez help This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. 1040ez help It also allows your designee to perform certain actions. 1040ez help See your income tax instructions for details. 1040ez help Future developments. 1040ez help  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. 1040ez help irs. 1040ez help gov/pub3. 1040ez help Photographs of missing children. 1040ez help  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez help Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez help 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. 1040ez help Introduction This publication covers the special tax situations of active members of the U. 1040ez help S. 1040ez help Armed Forces. 1040ez help It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. 1040ez help For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. 1040ez help If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. 1040ez help See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. 1040ez help For federal tax purposes, the U. 1040ez help S. 1040ez help Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. 1040ez help The U. 1040ez help S. 1040ez help Armed Forces also includes the Coast Guard. 1040ez help It does not include the U. 1040ez help S. 1040ez help Merchant Marine or the American Red Cross. 1040ez help Members serving in an area designated or treated as a combat zone are granted special tax benefits. 1040ez help In the event an area ceases to be a combat zone, the IRS will do its best to notify you. 1040ez help Many of the relief provisions will end at that time. 1040ez help Comments and suggestions. 1040ez help   We welcome your comments about this publication and your suggestions for future editions. 1040ez help   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez help NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez help Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez help   You can send your comments from www. 1040ez help irs. 1040ez help gov/formspubs. 1040ez help Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez help ”   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. 1040ez help Ordering forms and publications. 1040ez help   Visit www. 1040ez help irs. 1040ez help 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. 1040ez help Internal Revenue Service 1201 N. 1040ez help Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez help   If you have a tax question, check the information available on IRS. 1040ez help gov or call 1-800-829-1040. 1040ez help We cannot answer tax questions sent to either of the above addresses. 1040ez help Useful Items - You may want to see: Publication 54 Tax Guide for U. 1040ez help S. 1040ez help Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. 1040ez help S. 1040ez help Government Civilian Employees Stationed Abroad 519 U. 1040ez help S. 1040ez help Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. 1040ez help S. 1040ez help Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. 1040ez help S. 1040ez help Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. 1040ez help Prev  Up  Next   Home   More Online Publications