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Fillable State Tax Forms

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Fillable State Tax Forms

Fillable state tax forms Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Fillable state tax forms Tax-deferred plans. Fillable state tax forms Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Fillable state tax forms Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Fillable state tax forms S. Fillable state tax forms Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Fillable state tax forms That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Fillable state tax forms Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Fillable state tax forms Saving clause. Fillable state tax forms   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Fillable state tax forms S. Fillable state tax forms citizens) or of the United States to tax its residents or citizens (including U. Fillable state tax forms S. Fillable state tax forms citizens who are residents of the foreign country). Fillable state tax forms This provision is known as the “saving clause. Fillable state tax forms ”   For example, an individual who is a U. Fillable state tax forms S. Fillable state tax forms citizen and a resident of Canada may have dividend income from a U. Fillable state tax forms S. Fillable state tax forms corporation. Fillable state tax forms The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Fillable state tax forms Even though a resident of Canada, the individual is a U. Fillable state tax forms S. Fillable state tax forms citizen and the saving clause overrides the treaty article that limits the U. Fillable state tax forms S. Fillable state tax forms tax to 15%. Fillable state tax forms    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Fillable state tax forms Treaty-based position. Fillable state tax forms   If you take the position that any U. Fillable state tax forms S. Fillable state tax forms tax is overruled or otherwise reduced by a U. Fillable state tax forms S. Fillable state tax forms treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Fillable state tax forms Personal Services A U. Fillable state tax forms S. Fillable state tax forms citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Fillable state tax forms Income from employment (Article XV). Fillable state tax forms   Income U. Fillable state tax forms S. Fillable state tax forms residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Fillable state tax forms If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Fillable state tax forms    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Fillable state tax forms Example. Fillable state tax forms You are a U. Fillable state tax forms S. Fillable state tax forms resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Fillable state tax forms During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Fillable state tax forms Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Fillable state tax forms Pay received by a U. Fillable state tax forms S. Fillable state tax forms resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Fillable state tax forms S. Fillable state tax forms resident is exempt from Canadian tax. Fillable state tax forms Income from self-employment (Article VII). Fillable state tax forms   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Fillable state tax forms This income is treated as business profits, and deductions similar to those allowed under U. Fillable state tax forms S. Fillable state tax forms law are allowable. Fillable state tax forms   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Fillable state tax forms The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Fillable state tax forms   You may be considered to have a permanent establishment if you meet certain conditions. Fillable state tax forms For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Fillable state tax forms Public entertainers (Article XVI). Fillable state tax forms   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Fillable state tax forms However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Fillable state tax forms Compensation paid by the U. Fillable state tax forms S. Fillable state tax forms Government (Article XIX). Fillable state tax forms   Wages, salaries, and similar income (other than pensions) paid to a U. Fillable state tax forms S. Fillable state tax forms citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Fillable state tax forms   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Fillable state tax forms Students and apprentices (Article XX). Fillable state tax forms   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Fillable state tax forms The recipient must be or must have been a U. Fillable state tax forms S. Fillable state tax forms resident immediately before visiting Canada. Fillable state tax forms   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Fillable state tax forms Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Fillable state tax forms S. Fillable state tax forms residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Fillable state tax forms Canadian pensions and annuities paid to U. Fillable state tax forms S. Fillable state tax forms residents may be taxed by the United States, but the amount of any pension included in income for U. Fillable state tax forms S. Fillable state tax forms tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Fillable state tax forms Pensions. Fillable state tax forms   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Fillable state tax forms It includes pensions paid by private employers and the government for services rendered. Fillable state tax forms   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Fillable state tax forms   Pensions do not include social security benefits. Fillable state tax forms Roth IRAs. Fillable state tax forms   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Fillable state tax forms S. Fillable state tax forms tax if paid to a U. Fillable state tax forms S. Fillable state tax forms resident. Fillable state tax forms In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Fillable state tax forms However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Fillable state tax forms Tax-deferred plans. Fillable state tax forms   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Fillable state tax forms S. Fillable state tax forms tax, even if it is not distributed. Fillable state tax forms However, a U. Fillable state tax forms S. Fillable state tax forms citizen or resident can elect to defer U. Fillable state tax forms S. Fillable state tax forms tax on income from the plan until the income is distributed. Fillable state tax forms Form 8891 is used to make the election. Fillable state tax forms Annuities. Fillable state tax forms    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Fillable state tax forms Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Fillable state tax forms Special rules. Fillable state tax forms    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Fillable state tax forms Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Fillable state tax forms Social security benefits. Fillable state tax forms   U. Fillable state tax forms S. Fillable state tax forms social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Fillable state tax forms Alimony. Fillable state tax forms   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Fillable state tax forms S. Fillable state tax forms residents are exempt from Canadian tax. Fillable state tax forms For purposes of U. Fillable state tax forms S. Fillable state tax forms tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Fillable state tax forms Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Fillable state tax forms Dividends (Article X). Fillable state tax forms   For Canadian source dividends received by U. Fillable state tax forms S. Fillable state tax forms residents, the Canadian income tax generally may not be more than 15%. Fillable state tax forms   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Fillable state tax forms However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Fillable state tax forms   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Fillable state tax forms Interest (Article XI). Fillable state tax forms   Generally, Canadian source interest received by U. Fillable state tax forms S. Fillable state tax forms residents is exempt from Canadian income tax. Fillable state tax forms   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Fillable state tax forms Gains from the sale of property (Article XIII). Fillable state tax forms   Generally, gains from the sale of personal property by a U. Fillable state tax forms S. Fillable state tax forms resident having no permanent establishment in Canada are exempt from Canadian income tax. Fillable state tax forms However, the exemption from Canadian tax does not apply to gains realized by U. Fillable state tax forms S. Fillable state tax forms residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Fillable state tax forms   If the property subject to Canadian tax is a capital asset and was owned by the U. Fillable state tax forms S. Fillable state tax forms resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Fillable state tax forms Royalties (Article XII). Fillable state tax forms   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Fillable state tax forms   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Fillable state tax forms   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Fillable state tax forms Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Fillable state tax forms Gambling losses. Fillable state tax forms   Canadian residents may deduct gambling losses in the U. Fillable state tax forms S. Fillable state tax forms against gambling winnings in the U. Fillable state tax forms S. Fillable state tax forms in the same manner as a U. Fillable state tax forms S. Fillable state tax forms resident. Fillable state tax forms Charitable Contributions United States income tax return. Fillable state tax forms   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Fillable state tax forms Besides being subject to the overall limits applicable to all your charitable contributions under U. Fillable state tax forms S. Fillable state tax forms tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Fillable state tax forms S. Fillable state tax forms percentage limits on charitable contributions, applied to your Canadian source income. Fillable state tax forms If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Fillable state tax forms Example. Fillable state tax forms You are a U. Fillable state tax forms S. Fillable state tax forms citizen living in Canada. Fillable state tax forms You have both U. Fillable state tax forms S. Fillable state tax forms and Canadian source income. Fillable state tax forms During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Fillable state tax forms S. Fillable state tax forms tax law if they were U. Fillable state tax forms S. Fillable state tax forms organizations. Fillable state tax forms To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Fillable state tax forms S. Fillable state tax forms income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Fillable state tax forms S. Fillable state tax forms income tax law. Fillable state tax forms Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Fillable state tax forms S. Fillable state tax forms income tax law. Fillable state tax forms The appropriate percentage limit for U. Fillable state tax forms S. Fillable state tax forms tax purposes is applied to your total adjusted gross income from all sources. Fillable state tax forms Qualified charities. Fillable state tax forms   These Canadian organizations must meet the qualifications that a U. Fillable state tax forms S. Fillable state tax forms charitable organization must meet under U. Fillable state tax forms S. Fillable state tax forms tax law. Fillable state tax forms Usually an organization will notify you if it qualifies. Fillable state tax forms For further information on charitable contributions and the U. Fillable state tax forms S. Fillable state tax forms percentage limits, see Publication 526, Charitable Contributions. Fillable state tax forms Canadian income tax return. Fillable state tax forms   Under certain conditions, contributions to qualified U. Fillable state tax forms S. Fillable state tax forms charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Fillable state tax forms Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Fillable state tax forms In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Fillable state tax forms For detailed discussions of the U. Fillable state tax forms S. Fillable state tax forms income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Fillable state tax forms See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Fillable state tax forms S. Fillable state tax forms citizens residing in Canada. Fillable state tax forms Competent Authority Assistance Under Article XXVI, a U. Fillable state tax forms S. Fillable state tax forms citizen or resident may request assistance from the U. Fillable state tax forms S. Fillable state tax forms competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Fillable state tax forms The U. Fillable state tax forms S. Fillable state tax forms competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Fillable state tax forms If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Fillable state tax forms It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Fillable state tax forms This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Fillable state tax forms For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Fillable state tax forms irs. Fillable state tax forms gov/irb/2006-49_IRB/ar13. Fillable state tax forms html. Fillable state tax forms The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Fillable state tax forms , NW Routing: MA3-322A Washington, D. Fillable state tax forms C. Fillable state tax forms 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Fillable state tax forms S. Fillable state tax forms taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Fillable state tax forms This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Fillable state tax forms For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Fillable state tax forms Attach your protective claim to your request for competent authority assistance. Fillable state tax forms Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Fillable state tax forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Fillable state tax forms Text of Treaty You can get the text of the U. Fillable state tax forms S. Fillable state tax forms —Canada income tax treaty from: Superintendent of Documents U. Fillable state tax forms S. Fillable state tax forms Government Printing Office P. Fillable state tax forms O. Fillable state tax forms Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Fillable state tax forms gov. Fillable state tax forms U. Fillable state tax forms S. Fillable state tax forms Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Fillable state tax forms To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Fillable state tax forms S. Fillable state tax forms Embassy or consulate. Fillable state tax forms Mail. Fillable state tax forms For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Fillable state tax forms You can call the IRS for help at (267) 941-1000 (not a toll-free call). Fillable state tax forms Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Fillable state tax forms The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Fillable state tax forms S. Fillable state tax forms ) or on the Internet at www. Fillable state tax forms cra-arc. 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The Fillable State Tax Forms

Fillable state tax forms Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Fillable state tax forms Ordering forms and publications. Fillable state tax forms Tax questions. Fillable state tax forms What's New Alternative minimum tax exemption increased. Fillable state tax forms  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). Fillable state tax forms Earned income credit. Fillable state tax forms  The maximum amount of income you can earn and still get the credit has increased. Fillable state tax forms 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. Fillable state tax forms For more information, see Earned Income Credit , later. Fillable state tax forms Exemption phaseout. Fillable state tax forms  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Fillable state tax forms 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. Fillable state tax forms For more information, see Phaseout of Exemptions in Publication 501. Fillable state tax forms Limit on itemized deductions. Fillable state tax forms   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Fillable state tax forms See Overall limitation , later. Fillable state tax forms Medical and dental expenses. Fillable state tax forms   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Fillable state tax forms 5% of their adjusted gross income (10% for taxpayers under 65). Fillable state tax forms Same-sex marriages. Fillable state tax forms  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. Fillable state tax forms For more information, see Publication 501. Fillable state tax forms Reminders Future developments. Fillable state tax forms  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Fillable state tax forms irs. Fillable state tax forms gov/pub554. Fillable state tax forms Tax return preparers. Fillable state tax forms  Choose your preparer carefully. Fillable state tax forms 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. Fillable state tax forms Remember, however, that you are still responsible for the accuracy of every item entered on your return. Fillable state tax forms If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Fillable state tax forms Sale of home by surviving spouse. Fillable state tax forms  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. Fillable state tax forms For more information, see Sale of Home , later. Fillable state tax forms Third party designee. Fillable state tax forms  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. Fillable state tax forms 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. Fillable state tax forms It also allows your designee to perform certain actions. Fillable state tax forms See your income tax return instructions for details. Fillable state tax forms Employment tax withholding. Fillable state tax forms  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Fillable state tax forms Photographs of missing children. Fillable state tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Fillable state tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Fillable state tax forms 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. Fillable state tax forms Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Fillable state tax forms The publication will help you determine if you need to file a return and, if so, what items to report on your return. Fillable state tax forms 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. Fillable state tax forms Table I has a list of questions you may have about filing your federal tax return. Fillable state tax forms To the right of each question is the location of the answer in this publication. Fillable state tax forms Also, at the back of this publication there is an index to help you search for the topic you need. Fillable state tax forms 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. Fillable state tax forms The following are some examples. Fillable state tax forms Higher gross income threshold for filing. Fillable state tax forms You must be age 65 or older at the end of the year to get this benefit. Fillable state tax forms You are considered age 65 on the day before your 65th birthday. Fillable state tax forms 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. Fillable state tax forms Higher standard deduction. Fillable state tax forms 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. Fillable state tax forms 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. Fillable state tax forms Credit for the elderly or the disabled. Fillable state tax forms If you qualify, you may benefit from the credit for the elderly or the disabled. Fillable state tax forms To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Fillable state tax forms Return preparation assistance. Fillable state tax forms   The IRS wants to make it easier for you to file your federal tax return. Fillable state tax forms 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. Fillable state tax forms Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Fillable state tax forms   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Fillable state tax forms For the VITA/TCE site nearest you, contact your local IRS office. Fillable state tax forms For more information, see Free help with your tax return under How To Get Tax Help. Fillable state tax forms   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Fillable state tax forms When asked, be ready to press in or speak your 5-digit ZIP code. Fillable state tax forms Or, you can visit their website on the Internet at www. Fillable state tax forms aarp. Fillable state tax forms org/money/taxaide. Fillable state tax forms Comments and suggestions. Fillable state tax forms   We welcome your comments about this publication and your suggestions for future editions. Fillable state tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Fillable state tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Fillable state tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Fillable state tax forms   You can send your comments from www. Fillable state tax forms irs. Fillable state tax forms gov/formspubs/. Fillable state tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Fillable state tax forms ”   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. Fillable state tax forms Ordering forms and publications. Fillable state tax forms   Visit www. Fillable state tax forms irs. Fillable state tax forms 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. Fillable state tax forms Internal Revenue Service 1201 N. Fillable state tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Fillable state tax forms   If you have a tax question, check the information available on IRS. Fillable state tax forms gov or call 1-800-829-1040. Fillable state tax forms We cannot answer tax questions sent to either of the above addresses. Fillable state tax forms Table I. Fillable state tax forms What You Should Know About Federal Taxes Note. Fillable state tax forms The following is a list of questions you may have about filling out your federal income tax return. Fillable state tax forms  To the right of each question is the location of the answer in this publication. Fillable state tax forms What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Fillable state tax forms Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Fillable state tax forms 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. Fillable state tax forms 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. Fillable state tax forms What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Fillable state tax forms How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Fillable state tax forms Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Fillable state tax forms 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. Fillable state tax forms Must I make estimated tax payments? See chapter 6. Fillable state tax forms How do I contact the IRS or get more information? See chapter 7. Fillable state tax forms Prev  Up  Next   Home   More Online Publications