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Tax Forms

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Tax Forms

Tax forms Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax forms Tax questions. Tax forms Useful Items - You may want to see: What's New Earned income credit. Tax forms  The maximum income you can earn and still claim the earned income credit has increased. Tax forms 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. Tax forms See Earned Income Credit , later, under Credits. Tax forms Standard mileage rate. Tax forms  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. Tax forms 5 cents a mile. Tax forms The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. Tax forms The standard mileage rate for charitable use of your vehicle is 14 cents a mile. Tax forms Filing status for same-sex married couples. 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. Tax forms See Filing Returns , later. Tax forms Reminders Change of address. Tax forms  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Tax forms Mail it to the Internal Revenue Service Center for your old address. Tax forms (Addresses for the Service Centers are on the back of the form. Tax forms ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. Tax forms Third party designee. 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, a family member, or any other person you choose. 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 tax return. Tax forms It also allows your designee to perform certain actions. Tax forms See your income tax instructions for details. Tax forms Future developments. Tax forms  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. Tax forms irs. Tax forms gov/pub3. Tax forms Photographs of missing children. Tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 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. Tax forms Introduction This publication covers the special tax situations of active members of the U. Tax forms S. Tax forms Armed Forces. Tax forms It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. Tax forms For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. Tax forms If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. Tax forms See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. Tax forms For federal tax purposes, the U. Tax forms S. Tax forms 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. Tax forms The U. Tax forms S. Tax forms Armed Forces also includes the Coast Guard. Tax forms It does not include the U. Tax forms S. Tax forms Merchant Marine or the American Red Cross. Tax forms Members serving in an area designated or treated as a combat zone are granted special tax benefits. Tax forms In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Tax forms Many of the relief provisions will end at that time. Tax forms Comments and suggestions. Tax forms   We welcome your comments about this publication and your suggestions for future editions. Tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms   You can send your comments from www. Tax forms irs. Tax forms gov/formspubs. Tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 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. Tax forms Ordering forms and publications. Tax forms   Visit www. Tax forms irs. 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 days after your request is received. Tax forms Internal Revenue Service 1201 N. Tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms   If you have a tax question, check the information available on IRS. Tax forms gov or call 1-800-829-1040. Tax forms We cannot answer tax questions sent to either of the above addresses. Tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Tax forms S. Tax forms 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. Tax forms S. Tax forms Government Civilian Employees Stationed Abroad 519 U. Tax forms S. Tax forms 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. Tax forms S. Tax forms 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. Tax forms S. Tax forms 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. 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IRS Report on Avoiding Troubled Tax-Advantaged Bonds

The Internal Revenue Service office of Tax Exempt Bonds (TEB) released the report, Avoiding Troubled Tax-Advantaged Bonds. This report produced by the TEB Compliance Practice Research Team seeks to provide aid to issuers of tax-advantaged bonds municipal bonds. It identifies some considerations for issuers of such bonds and is TEB’s initial step toward producing public resource products that assist issuers in avoiding troubled transactions. For more than a decade, TEB observed some of the worst problems in the municipal industry and then witnessed the efforts taken (by leaders in state and local government, the professional communities that support them, and various regulatory bodies) to address them. Many of these complex compliance issues facing issuers of tax-advantaged municipal debt still exist.  

Publishing Avoiding Troubled Tax-Advantaged Bonds is a part of TEB’s continuing effort to provide practical steps and products that may be helpful to issuers of tax-advantaged municipal bonds. As such, we welcome comments and feedback from the tax-advantaged municipal bond community that provide further tools and clarification for issuers. Please submit your comments and feedback to TaxExemptBondQuestions@irs.gov inserting “Avoiding Troubled Tax-Advantaged Bonds Question” on the Subject: line.

The report covers three phases of the life cycle of bonds, each with various considerations, of which an issuer should be aware. These three identified phases are 1) the transaction development phase, 2) the transaction execution phase, and 3) the post-issuance phase. Watch for the TEB presentation of phase one “Transaction Development,” in an upcoming Webinar scheduled for this fall.

TEB hopes that the tax-exempt bond community will use this information to create related products beneficial to their members. These products will provide additional tools that facilitate issuer adoption of practices and procedures that avoid abusive or questionable transactions.

 

 

Page Last Reviewed or Updated: 26-Mar-2014

The Tax Forms

Tax forms Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Tax forms Tax questions. Tax forms Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Tax forms irs. Tax forms gov/pub544. Tax forms What's New Direct reporting on Schedule D. Tax forms   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Tax forms If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Tax forms For additional information, see Schedule D and Form 8949 in chapter 4. Tax forms Tax rate on net capital gain and qualified dividends. Tax forms   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Tax forms See Capital Gains Tax Rates in chapter 4. Tax forms Important Reminders Dispositions of U. Tax forms S. Tax forms real property interests by foreign persons. Tax forms  If you are a foreign person or firm and you sell or otherwise dispose of a U. Tax forms S. Tax forms real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Tax forms Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Tax forms S. Tax forms real property interests they distribute to you. Tax forms You must report these dispositions and distributions and any income tax withheld on your U. Tax forms S. Tax forms income tax return. Tax forms For more information on dispositions of U. Tax forms S. Tax forms real property interests, see Publication 519, U. Tax forms S. Tax forms Tax Guide for Aliens. Tax forms Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Tax forms Foreign source income. Tax forms  If you are a U. Tax forms S. Tax forms citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Tax forms S. Tax forms law. Tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Tax forms Photographs of missing children. Tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 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. Tax forms Introduction You dispose of property when any of the following occurs. Tax forms You sell property. Tax forms You exchange property for other property. Tax forms Your property is condemned or disposed of under threat of condemnation. Tax forms Your property is repossessed. Tax forms You abandon property. Tax forms You give property away. Tax forms This publication explains the tax rules that apply when you dispose of property. Tax forms It discusses the following topics. Tax forms How to figure a gain or loss. Tax forms Whether your gain or loss is ordinary or capital. Tax forms How to treat your gain or loss when you dispose of business property. Tax forms How to report a gain or loss. Tax forms This publication also explains whether your gain is taxable or your loss is deductible. Tax forms This publication does not discuss certain transactions covered in other IRS publications. Tax forms These include the following. Tax forms Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Tax forms See chapter 4 of Publication 550, Investment Income and Expenses. Tax forms Sale of your main home. Tax forms See Publication 523, Selling Your Home. Tax forms Installment sales. Tax forms See Publication 537, Installment Sales. Tax forms Transfers of property at death. Tax forms See Publication 559, Survivors, Executors, and Administrators. Tax forms Forms to file. Tax forms   When you dispose of property, you usually will have to file one or more of the following forms. Tax forms Schedule D, Capital Gains and Losses. Tax forms Form 4797, Sales of Business Property. Tax forms Form 8824, Like-Kind Exchanges. Tax forms Form 8949, Sales and Other Dispositions of Capital Assets. Tax forms    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Tax forms However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Tax forms Comments and suggestions. Tax forms   We welcome your comments about this publication and your suggestions for future editions. Tax forms   You can send your comments to the following address. Tax forms Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms You can also send us comments from www. Tax forms irs. Tax forms gov/formspubs/. Tax forms Click on “More Information ” and then on “Give us feedback. Tax forms ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax forms Ordering forms and publications. Tax forms   Visit www. Tax forms irs. 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 days after your request is received. Tax forms Internal Revenue Service 1201 N. Tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms   If you have a tax question, check the information available on IRS. Tax forms gov or call 1-800-829-1040. Tax forms We cannot answer tax questions sent to either of the above addresses. Tax forms Prev  Up  Next   Home   More Online Publications