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1040ez Form Instructions

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1040ez Form Instructions

1040ez form instructions Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. 1040ez form instructions Tax questions. 1040ez form instructions Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 1040ez form instructions Reminders Penalty for filing erroneous claim for refund or credit. 1040ez form instructions  You may have to pay a penalty if you file an erroneous claim for refund or credit. 1040ez form instructions See Penalty for erroneous claim for refund, later under Claims for Refund. 1040ez form instructions Interest and penalties suspended if notice not mailed within 36 months. 1040ez form instructions  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. 1040ez form instructions See Suspension of interest and penalties, later under Examination of Returns. 1040ez form instructions Fast track mediation. 1040ez form instructions  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. 1040ez form instructions See Fast track mediation under If You Do Not Agree. 1040ez form instructions Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. 1040ez form instructions However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. 1040ez form instructions If your return is selected for examination, it does not suggest that you made an error or are dishonest. 1040ez form instructions Returns are chosen by computerized screening, by random sample, or by an income document matching program. 1040ez form instructions See Examination selection criteria, later. 1040ez form instructions You should also know that many examinations result in a refund or acceptance of the tax return without change. 1040ez form instructions This publication discusses general rules and procedures that the IRS follows in examinations. 1040ez form instructions It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. 1040ez form instructions It also explains how to file a claim for refund of tax you already paid. 1040ez form instructions As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. 1040ez form instructions Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. 1040ez form instructions Comments and suggestions. 1040ez form instructions   We welcome your comments about this publication and your suggestions for future editions. 1040ez form instructions   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez form instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez form instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez form instructions   You can send your comments from www. 1040ez form instructions irs. 1040ez form instructions gov/formspubs/. 1040ez form instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez form instructions ”   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 form instructions Ordering forms and publications. 1040ez form instructions   Visit www. 1040ez form instructions irs. 1040ez form instructions 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 form instructions  Internal Revenue Service  1201 N. 1040ez form instructions Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. 1040ez form instructions   If you have a tax question, check the information available on www. 1040ez form instructions irs. 1040ez form instructions gov or call 1-800-829-1040. 1040ez form instructions We cannot answer tax questions sent to either of the above addresses. 1040ez form instructions Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. 1040ez form instructions S. 1040ez form instructions Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 1040ez form instructions Prev  Up  Next   Home   More Online Publications
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The 1040ez Form Instructions

1040ez form instructions Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez form instructions Tax questions. 1040ez form instructions Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 1040ez form instructions irs. 1040ez form instructions gov/pub54. 1040ez form instructions What's New Exclusion amount. 1040ez form instructions  The maximum foreign earned income exclusion is adjusted annually for inflation. 1040ez form instructions For 2013, the maximum exclusion has increased to $97,600. 1040ez form instructions See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 1040ez form instructions Housing expenses — base amount. 1040ez form instructions  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 1040ez form instructions The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 1040ez form instructions For 2013, this amount is $42. 1040ez form instructions 78 per day ($15,616 per year). 1040ez form instructions See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 1040ez form instructions Housing expenses — maximum amount. 1040ez form instructions  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 1040ez form instructions See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 1040ez form instructions Filing requirements. 1040ez form instructions  Generally, the amount of income you can receive before you must file an income tax return has increased. 1040ez form instructions These amounts are shown in chapter 1 under Filing Requirements . 1040ez form instructions Self-employment tax rate. 1040ez form instructions  For 2013, the self-employment tax rate of 13. 1040ez form instructions 3% has increased to 15. 1040ez form instructions 3%. 1040ez form instructions The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 1040ez form instructions All net earnings are subject to the Medicare part of the tax. 1040ez form instructions For more information, see chapter 3. 1040ez form instructions IRA limitations for 2013. 1040ez form instructions . 1040ez form instructions  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 1040ez form instructions You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 1040ez form instructions If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 1040ez form instructions See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 1040ez form instructions Reminders Figuring tax on income not excluded. 1040ez form instructions  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 1040ez form instructions See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 1040ez form instructions If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 1040ez form instructions Form 8938. 1040ez form instructions  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040ez form instructions See Form 8938 in chapter 1. 1040ez form instructions Change of address. 1040ez form instructions  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 1040ez form instructions If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 1040ez form instructions Photographs of missing children. 1040ez form instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez form instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez form instructions 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 form instructions Introduction This publication discusses special tax rules for U. 1040ez form instructions S. 1040ez form instructions citizens and resident aliens who work abroad or who have income earned in foreign countries. 1040ez form instructions If you are a U. 1040ez form instructions S. 1040ez form instructions citizen or resident alien, your worldwide income generally is subject to U. 1040ez form instructions S. 1040ez form instructions income tax, regardless of where you are living. 1040ez form instructions Also, you are subject to the same income tax filing requirements that apply to U. 1040ez form instructions S. 1040ez form instructions citizens or resident aliens living in the United States. 1040ez form instructions Expatriation tax provisions apply to U. 1040ez form instructions S. 1040ez form instructions citizens who have renounced their citizenship and long-term residents who have ended their residency. 1040ez form instructions These provisions are discussed in chapter 4 of Publication 519, U. 1040ez form instructions S. 1040ez form instructions Tax Guide for Aliens. 1040ez form instructions Resident alien. 1040ez form instructions   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 1040ez form instructions Green card test. 1040ez form instructions You are a U. 1040ez form instructions S. 1040ez form instructions resident if you were a lawful permanent resident of the United States at any time during the calendar year. 1040ez form instructions This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 1040ez form instructions Substantial presence test. 1040ez form instructions You are considered a U. 1040ez form instructions S. 1040ez form instructions resident if you meet the substantial presence test for the calendar year. 1040ez form instructions To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 1040ez form instructions Example. 1040ez form instructions You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040ez form instructions To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 1040ez form instructions Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040ez form instructions   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 1040ez form instructions Filing information. 1040ez form instructions    Chapter 1 contains general filing information, such as: Whether you must file a U. 1040ez form instructions S. 1040ez form instructions tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 1040ez form instructions S. 1040ez form instructions resident, and Whether you must pay estimated tax. 1040ez form instructions Withholding tax. 1040ez form instructions    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 1040ez form instructions S. 1040ez form instructions citizens and resident aliens. 1040ez form instructions Self-employment tax. 1040ez form instructions    Chapter 3 discusses who must pay self-employment tax. 1040ez form instructions Foreign earned income exclusion and housing exclusion and deduction. 1040ez form instructions    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 1040ez form instructions You may qualify to treat up to $97,600 of your income as not taxable by the United States. 1040ez form instructions You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 1040ez form instructions These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 1040ez form instructions   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 1040ez form instructions These rules are explained in chapter 4. 1040ez form instructions   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040ez form instructions Exemptions, deductions, and credits. 1040ez form instructions    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 1040ez form instructions These are generally the same as if you were living in the United States. 1040ez form instructions However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 1040ez form instructions Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 1040ez form instructions Tax treaty benefits. 1040ez form instructions    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 1040ez form instructions It also explains how to get copies of tax treaties. 1040ez form instructions How to get tax help. 1040ez form instructions    Chapter 7 is an explanation of how to get information and assistance from the IRS. 1040ez form instructions Questions and answers. 1040ez form instructions   Frequently asked questions and answers to those questions are presented in the back of the publication. 1040ez form instructions Comments and suggestions. 1040ez form instructions   We welcome your comments about this publication and your suggestions for future editions. 1040ez form instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez form instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez form instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez form instructions   You can send us comments from www. 1040ez form instructions irs. 1040ez form instructions gov/formspubs/. 1040ez form instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez form instructions ”   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 form instructions Ordering forms and publications. 1040ez form instructions   Visit www. 1040ez form instructions irs. 1040ez form instructions gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez form instructions Internal Revenue Service 1201 N. 1040ez form instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez form instructions   If you have a tax question, check the information available on IRS. 1040ez form instructions gov or call 1-800-TAX–FORM (1-800-829-1040). 1040ez form instructions We cannot answer tax questions sent to either of the above addresses. 1040ez form instructions Prev  Up  Next   Home   More Online Publications