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Filing 1040ez Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Filing 1040ez Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. Filing 1040ez C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. Filing 1040ez Comments on publication, Comments and suggestions. Filing 1040ez Commuter highway vehicle, Commuter highway vehicle. Filing 1040ez Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. Filing 1040ez Dependent care assistance, Dependent Care Assistance Deposit rules, 4. Filing 1040ez Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. Filing 1040ez Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. Filing 1040ez Fringe Benefit Exclusion Rules F Fair market value, Fair market value. Filing 1040ez Fringe benefit overview, 1. Filing 1040ez Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. Filing 1040ez Valuation rules, 3. Filing 1040ez Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. Filing 1040ez L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. Filing 1040ez M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. Filing 1040ez O Options on stock, Employee Stock Options Outplacement services, Outplacement services. Filing 1040ez P Parking, qualified, Qualified parking. Filing 1040ez Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. Filing 1040ez Pickup trucks, Pickup trucks. Filing 1040ez Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. Filing 1040ez Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. Filing 1040ez Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. Filing 1040ez Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. Filing 1040ez Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. Filing 1040ez T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. Filing 1040ez Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. Filing 1040ez Fringe Benefit Valuation Rules Vans, Vans. Filing 1040ez Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. Filing 1040ez Qualified nonpersonal use, Qualified nonpersonal use vehicles. Filing 1040ez Valuation of, Employer-provided vehicles. Filing 1040ez W Withholding rules, 4. Filing 1040ez Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev Up Home More Online Publications
Form 1099-K, Payment Card and Third Party Network Transactions
A payment settlement entity (PSE) must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year. A PSE makes a payment in settlement of a reportable payment transaction, that is, any payment card or third party network transaction, if the PSE submits the instruction to transfer funds to the account of the participating payee to settle the reportable payment transaction.
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The Filing 1040ez
Filing 1040ez Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Filing 1040ez Ordering forms and publications. Filing 1040ez Tax questions. Filing 1040ez What's New Alternative minimum tax exemption increased. Filing 1040ez The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Filing 1040ez Earned income credit. Filing 1040ez The maximum amount of income you can earn and still get the credit has increased. Filing 1040ez You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Filing 1040ez For more information, see Earned Income Credit , later. Filing 1040ez Exemption phaseout. Filing 1040ez You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Filing 1040ez For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Filing 1040ez For more information, see Phaseout of Exemptions in Publication 501. Filing 1040ez Limit on itemized deductions. Filing 1040ez Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Filing 1040ez See Overall limitation , later. Filing 1040ez Medical and dental expenses. Filing 1040ez Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Filing 1040ez 5% of their adjusted gross income (10% for taxpayers under 65). Filing 1040ez Same-sex marriages. Filing 1040ez 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. Filing 1040ez For more information, see Publication 501. Filing 1040ez Reminders Future developments. Filing 1040ez For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Filing 1040ez irs. Filing 1040ez gov/pub554. Filing 1040ez Tax return preparers. Filing 1040ez Choose your preparer carefully. Filing 1040ez If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Filing 1040ez Remember, however, that you are still responsible for the accuracy of every item entered on your return. Filing 1040ez If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Filing 1040ez Sale of home by surviving spouse. Filing 1040ez If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Filing 1040ez For more information, see Sale of Home , later. Filing 1040ez Third party designee. Filing 1040ez 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, family member, or any other person you choose. Filing 1040ez 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 return. Filing 1040ez It also allows your designee to perform certain actions. Filing 1040ez See your income tax return instructions for details. Filing 1040ez Employment tax withholding. Filing 1040ez Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Filing 1040ez Photographs of missing children. Filing 1040ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 1040ez 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. Filing 1040ez Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Filing 1040ez The publication will help you determine if you need to file a return and, if so, what items to report on your return. Filing 1040ez Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Filing 1040ez Table I has a list of questions you may have about filing your federal tax return. Filing 1040ez To the right of each question is the location of the answer in this publication. Filing 1040ez Also, at the back of this publication there is an index to help you search for the topic you need. Filing 1040ez While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Filing 1040ez The following are some examples. Filing 1040ez Higher gross income threshold for filing. Filing 1040ez You must be age 65 or older at the end of the year to get this benefit. Filing 1040ez You are considered age 65 on the day before your 65th birthday. Filing 1040ez Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Filing 1040ez Higher standard deduction. Filing 1040ez If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Filing 1040ez You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Filing 1040ez Credit for the elderly or the disabled. Filing 1040ez If you qualify, you may benefit from the credit for the elderly or the disabled. Filing 1040ez To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Filing 1040ez Return preparation assistance. Filing 1040ez The IRS wants to make it easier for you to file your federal tax return. Filing 1040ez You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Filing 1040ez Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Filing 1040ez These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Filing 1040ez For the VITA/TCE site nearest you, contact your local IRS office. Filing 1040ez For more information, see Free help with your tax return under How To Get Tax Help. Filing 1040ez For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Filing 1040ez When asked, be ready to press in or speak your 5-digit ZIP code. Filing 1040ez Or, you can visit their website on the Internet at www. Filing 1040ez aarp. Filing 1040ez org/money/taxaide. Filing 1040ez Comments and suggestions. Filing 1040ez We welcome your comments about this publication and your suggestions for future editions. Filing 1040ez You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 1040ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Filing 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 1040ez You can send your comments from www. Filing 1040ez irs. Filing 1040ez gov/formspubs/. Filing 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing 1040ez ” 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. Filing 1040ez Ordering forms and publications. Filing 1040ez Visit www. Filing 1040ez irs. Filing 1040ez 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 business days after your request is received. Filing 1040ez Internal Revenue Service 1201 N. Filing 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 1040ez If you have a tax question, check the information available on IRS. Filing 1040ez gov or call 1-800-829-1040. Filing 1040ez We cannot answer tax questions sent to either of the above addresses. Filing 1040ez Table I. Filing 1040ez What You Should Know About Federal Taxes Note. Filing 1040ez The following is a list of questions you may have about filling out your federal income tax return. Filing 1040ez To the right of each question is the location of the answer in this publication. Filing 1040ez What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Filing 1040ez Is my income taxable or nontaxable? If it is nontaxable, must I still report it? See chapter 2. Filing 1040ez How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board? Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Filing 1040ez Must I report the sale of my home? If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Filing 1040ez What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Filing 1040ez How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Filing 1040ez Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Filing 1040ez What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Filing 1040ez Must I make estimated tax payments? See chapter 6. Filing 1040ez How do I contact the IRS or get more information? See chapter 7. Filing 1040ez Prev Up Next Home More Online Publications