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1040ez Tax Instructions

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1040ez Tax Instructions

1040ez tax instructions Index , Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040ez tax instructions , Form 1098. 1040ez tax instructions , How To Report, Form 1098. 1040ez tax instructions A Acquisition debt, Fully deductible interest. 1040ez tax instructions , Home Acquisition Debt, Part of home not a qualified home. 1040ez tax instructions Alimony, Divorced or separated individuals. 1040ez tax instructions Amortization Points, General Rule Appraisal fees, Amounts charged for services. 1040ez tax instructions Armed forces Housing allowance, Ministers' and military housing allowance. 1040ez tax instructions Assistance (see Tax help) Average mortgage balance, Average Mortgage Balance B Borrowers More than one, More than one borrower. 1040ez tax instructions Seller-paid points, treatment by buyer, Treatment by buyer. 1040ez tax instructions Business Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13 Mortgage proceeds used for, Mortgage proceeds used for business or investment. 1040ez tax instructions C Clergy Ministers' and military housing allowance, Ministers' and military housing allowance. 1040ez tax instructions Cooperative housing, Cooperative apartment owner. 1040ez tax instructions , Cooperative apartment owner. 1040ez tax instructions , Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, Form 1098. 1040ez tax instructions Cost of home or improvements, Cost of home or improvements. 1040ez tax instructions Credits, Mortgage interest credit. 1040ez tax instructions D Date of mortgage, Date of the mortgage. 1040ez tax instructions Debt Choice to treat as not secured by home, Choice to treat the debt as not secured by your home. 1040ez tax instructions Grandfathered, Fully deductible interest. 1040ez tax instructions , Grandfathered Debt, Line-of-credit mortgage. 1040ez tax instructions Home acquisition, Fully deductible interest. 1040ez tax instructions , Home Acquisition Debt Home equity, Fully deductible interest. 1040ez tax instructions , Home Equity Debt Home equity only (Table 1), Home equity debt only. 1040ez tax instructions Not secured by home, Debt not secured by home. 1040ez tax instructions Secured, Secured Debt Deductions, Part I. 1040ez tax instructions Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040ez tax instructions Home office, Office in home. 1040ez tax instructions Mortgage insurance premiums, Claiming your deductible mortgage insurance premiums. 1040ez tax instructions Points, General Rule, Claiming your deductible points. 1040ez tax instructions Deed preparation costs, Amounts charged for services. 1040ez tax instructions Divorced taxpayers, Divorced or separated individuals. 1040ez tax instructions , Acquiring an interest in a home because of a divorce. 1040ez tax instructions E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040ez tax instructions Equity debt, Fully deductible interest. 1040ez tax instructions , Home Equity Debt, Fair market value (FMV). 1040ez tax instructions Equity debt only (Table 1), Home equity debt only. 1040ez tax instructions F Fair market value (FMV), Fair market value (FMV). 1040ez tax instructions Fees Appraisal, Amounts charged for services. 1040ez tax instructions Notaries, Amounts charged for services. 1040ez tax instructions Points (see Points) Figures (see Tables and figures) Form 1040, Schedule A, How To Report, Table 2. 1040ez tax instructions Where To Deduct Your Interest Expense Form 1040, Schedule C or C-EZ, Table 2. 1040ez tax instructions Where To Deduct Your Interest Expense Form 1040, Schedule E, Table 2. 1040ez tax instructions Where To Deduct Your Interest Expense Form 1040, Schedule F, Table 2. 1040ez tax instructions Where To Deduct Your Interest Expense Form 1098, Form 1098, Mortgage Interest Statement Mortgage insurance premiums, Form 1098. 1040ez tax instructions Form 8396, Mortgage interest credit. 1040ez tax instructions Free tax services, Free help with your tax return. 1040ez tax instructions G Grandfathered debt, Fully deductible interest. 1040ez tax instructions , Grandfathered Debt, Line-of-credit mortgage. 1040ez tax instructions Ground rents, Redeemable ground rents. 1040ez tax instructions H Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040ez tax instructions Help (see Tax help) Home, Publication 936 - Introductory Material Acquisition debt, Fully deductible interest. 1040ez tax instructions , Home Acquisition Debt Construction, Home under construction. 1040ez tax instructions Cost of, Cost of home or improvements. 1040ez tax instructions Destroyed, Home destroyed. 1040ez tax instructions Divided use, Divided use of your home. 1040ez tax instructions , Part of home not a qualified home. 1040ez tax instructions , Part of home not a qualified home. 1040ez tax instructions Equity debt, Fully deductible interest. 1040ez tax instructions , Home Equity Debt Equity debt only (Table 1), Home equity debt only. 1040ez tax instructions Fair market value, Fair market value (FMV). 1040ez tax instructions Grandfathered debt, Fully deductible interest. 1040ez tax instructions , Grandfathered Debt, Line-of-credit mortgage. 1040ez tax instructions Improvement loan, points, Home improvement loan. 1040ez tax instructions Main, Main home. 1040ez tax instructions Office in, Office in home. 1040ez tax instructions Qualified, Qualified Home Renting out part of, Renting out part of home. 1040ez tax instructions Sale of, Sale of home. 1040ez tax instructions Second, Second home. 1040ez tax instructions Time-sharing arrangements, Time-sharing arrangements. 1040ez tax instructions Housing allowance Ministers and military, Ministers' and military housing allowance. 1040ez tax instructions I Improvements Cost of, Cost of home or improvements. 1040ez tax instructions Home acquisition debt, Mortgage treated as used to buy, build, or improve home. 1040ez tax instructions Points, Home improvement loan. 1040ez tax instructions Substantial, Substantial improvement. 1040ez tax instructions Interest, Part I. 1040ez tax instructions Home Mortgage Interest (see also Mortgage interest) Interest rate method, Interest paid divided by interest rate method. 1040ez tax instructions Refunded, Refunds of interest. 1040ez tax instructions , Refunded interest. 1040ez tax instructions Where to deduct, Table 2. 1040ez tax instructions Where To Deduct Your Interest Expense Investments Average mortgage balance and total amount of interest allowable, Line 13 Mortgage proceeds used for, Mortgage proceeds invested in tax-exempt securities. 1040ez tax instructions , Mortgage proceeds used for business or investment. 1040ez tax instructions J Joint returns, Married taxpayers. 1040ez tax instructions L Lender mortgage statements, Statements provided by your lender. 1040ez tax instructions Limits Cooperative housing, mortgage interest deduction, Limits on deduction. 1040ez tax instructions Deductibility of mortgage insurance premiums, Limit on deduction. 1040ez tax instructions Deductibility of points, Limits on deduction. 1040ez tax instructions Home acquisition debt, Home acquisition debt limit. 1040ez tax instructions Home equity debt, Home equity debt limit. 1040ez tax instructions Home mortgage interest deduction, Form 1098. 1040ez tax instructions Qualified loan limit, Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions , Average Mortgage Balance Line-of-credit mortgage, Line-of-credit mortgage. 1040ez tax instructions Loans, Mortgage proceeds used for business or investment. 1040ez tax instructions , Mortgage treated as used to buy, build, or improve home. 1040ez tax instructions (see also Mortgages) Home improvement, points, Home improvement loan. 1040ez tax instructions Qualified loan limit, Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions M Main home, Main home. 1040ez tax instructions Married taxpayers, Married taxpayers. 1040ez tax instructions Military housing allowance, Ministers' and military housing allowance. 1040ez tax instructions Ministers' housing allowance, Ministers' and military housing allowance. 1040ez tax instructions Missing children, photographs of, Reminders Mixed-use mortgages, Mixed-use mortgages. 1040ez tax instructions Mortgage insurance premiums Claiming deductible, Claiming your deductible mortgage insurance premiums. 1040ez tax instructions Mortgage interest, Publication 936 - Introductory Material, Part I. 1040ez tax instructions Home Mortgage Interest Cooperative housing, Figuring deductible home mortgage interest. 1040ez tax instructions Credit, Mortgage interest credit. 1040ez tax instructions Fully deductible interest, Fully deductible interest. 1040ez tax instructions Home mortgage interest, Part I. 1040ez tax instructions Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040ez tax instructions How to report, How To Report Late payment charges, Late payment charge on mortgage payment. 1040ez tax instructions Limits on deduction, Part II. 1040ez tax instructions Limits on Home Mortgage Interest Deduction Ministers' and military housing allowance, Ministers' and military housing allowance. 1040ez tax instructions Prepaid interest, Prepaid interest. 1040ez tax instructions , Prepaid interest on Form 1098. 1040ez tax instructions Prepayment penalty, Mortgage prepayment penalty. 1040ez tax instructions Refunds, Refunds of interest. 1040ez tax instructions , Refunded interest. 1040ez tax instructions Sale of home, Sale of home. 1040ez tax instructions Special situations, Special Situations Statement, Form 1098, Mortgage Interest Statement Where to deduct, Table 2. 1040ez tax instructions Where To Deduct Your Interest Expense Worksheet to figure (Table 1), Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions Mortgages Assistance payments (under sec. 1040ez tax instructions 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 1040ez tax instructions Average balance, Average Mortgage Balance Date of, Date of the mortgage. 1040ez tax instructions Ending early, Mortgage ending early. 1040ez tax instructions Late qualifying, Mortgage that qualifies later. 1040ez tax instructions Line-of-credit, Line-of-credit mortgage. 1040ez tax instructions Mixed-use, Mixed-use mortgages. 1040ez tax instructions Preparation costs for note or deed of trust, Amounts charged for services. 1040ez tax instructions Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities. 1040ez tax instructions Proceeds used for business, Mortgage proceeds used for business or investment. 1040ez tax instructions Proceeds used for investment, Mortgage proceeds used for business or investment. 1040ez tax instructions Qualified loan limit, Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions , Average Mortgage Balance Refinanced, Refinancing. 1040ez tax instructions , Refinanced home acquisition debt. 1040ez tax instructions , Refinanced grandfathered debt. 1040ez tax instructions Reverse, Reverse mortgages. 1040ez tax instructions Statements provided by lender, Statements provided by your lender. 1040ez tax instructions To buy, build, or improve, Mortgage treated as used to buy, build, or improve home. 1040ez tax instructions Wraparound, Wraparound mortgage. 1040ez tax instructions N Nonredeemable ground rents, Nonredeemable ground rents. 1040ez tax instructions Notary fees, Amounts charged for services. 1040ez tax instructions O Office in home, Office in home. 1040ez tax instructions P Penalties Mortgage prepayment, Mortgage prepayment penalty. 1040ez tax instructions Points, Points, Deduction Allowed in Year Paid, Form 1098. 1040ez tax instructions Claiming deductible, Claiming your deductible points. 1040ez tax instructions Exception to general rule, Deduction Allowed in Year Paid Excess, Excess points. 1040ez tax instructions Funds provided less than, Funds provided are less than points. 1040ez tax instructions General rule, General Rule Home improvement loans, Home improvement loan. 1040ez tax instructions Seller paid, Points paid by the seller. 1040ez tax instructions Prepaid interest, Prepaid interest. 1040ez tax instructions , Prepaid interest on Form 1098. 1040ez tax instructions Prepayment penalties, Mortgage prepayment penalty. 1040ez tax instructions Publications (see Tax help) Q Qualified homes, Qualified Home Qualified loan limit Average mortgage balance, Average Mortgage Balance Worksheet to figure (Table 1), Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions R Redeemable ground rents, Redeemable ground rents. 1040ez tax instructions Refinancing, Refinancing. 1040ez tax instructions Grandfathered debt, Refinanced grandfathered debt. 1040ez tax instructions Home acquisition debt, Refinanced home acquisition debt. 1040ez tax instructions Refunds, Refunds of interest. 1040ez tax instructions , Refunded interest. 1040ez tax instructions Rent Nonredeemable ground rents, Nonredeemable ground rents. 1040ez tax instructions Redeemable ground rents, Redeemable ground rents. 1040ez tax instructions Rental payments, Rental payments. 1040ez tax instructions Renting of home Part of, Renting out part of home. 1040ez tax instructions Time-sharing arrangements, Rental of time-share. 1040ez tax instructions Repairs, Substantial improvement. 1040ez tax instructions Reverse Mortgages, Reverse mortgages. 1040ez tax instructions S Sale of home, Sale of home. 1040ez tax instructions Second home, Second home. 1040ez tax instructions , Deduction Allowed in Year Paid Secured debt, Secured Debt Seller-paid points, Points paid by the seller. 1040ez tax instructions Separate returns, Separate returns. 1040ez tax instructions Separated taxpayers, Divorced or separated individuals. 1040ez tax instructions Spouses, Married taxpayers. 1040ez tax instructions Statements provided by lender, Statements provided by your lender. 1040ez tax instructions Stock Cooperative housing, Stock used to secure debt. 1040ez tax instructions T Tables and figures Deductible home mortgage interest Fully deductible, determination of (Figure A), Fully deductible interest. 1040ez tax instructions How to figure (Table 1), Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions Mortgage to buy, build, or improve home (Figure C), Mortgage treated as used to buy, build, or improve home. 1040ez tax instructions Points (Figure B), Points Qualified loan limit worksheet (Table 1), Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions Tax credits, Mortgage interest credit. 1040ez tax instructions Tax help, How To Get Tax Help Tax-exempt securities Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities. 1040ez tax instructions Time-sharing arrangements, Time-sharing arrangements. 1040ez tax instructions V Valuation Fair market value, Fair market value (FMV). 1040ez tax instructions W Worksheets Deductible home mortgage interest, Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions Qualified loan limit, Table 1. 1040ez tax instructions Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. 1040ez tax instructions Wraparound mortgages, Wraparound mortgage. 1040ez tax instructions Prev  Up     Home   More Online Publications
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The 1040ez Tax Instructions

1040ez tax instructions Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. 1040ez tax instructions Ordering forms and publications. 1040ez tax instructions Tax questions. 1040ez tax instructions All material in this publication may be reprinted freely. 1040ez tax instructions A citation to Your Federal Income Tax (2013) would be appropriate. 1040ez tax instructions The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. 1040ez tax instructions However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 1040ez tax instructions This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. 1040ez tax instructions Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. 1040ez tax instructions All taxpayers have important rights when working with the IRS. 1040ez tax instructions These rights are described in Your Rights as a Taxpayer in the back of this publication. 1040ez tax instructions What's New This section summarizes important tax changes that took effect in 2013. 1040ez tax instructions Most of these changes are discussed in more detail throughout this publication. 1040ez tax instructions Future developments. 1040ez tax instructions  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. 1040ez tax instructions irs. 1040ez tax instructions gov/pub17. 1040ez tax instructions Additional Medicare Tax. 1040ez tax instructions  Beginning in 2013, a 0. 1040ez tax instructions 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 1040ez tax instructions See Form 8959 and its instructions. 1040ez tax instructions Net Investment Income Tax. 1040ez tax instructions  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040ez tax instructions The NIIT is 3. 1040ez tax instructions 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. 1040ez tax instructions See Form 8960 and its instructions. 1040ez tax instructions Change in tax rates. 1040ez tax instructions  The highest tax rate is 39. 1040ez tax instructions 6%. 1040ez tax instructions For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. 1040ez tax instructions Tax rate on net capital gain and qualified dividends. 1040ez tax instructions  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 1040ez tax instructions See chapter 16. 1040ez tax instructions Medical and dental expenses. 1040ez tax instructions  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. 1040ez tax instructions 5% if either you or your spouse is age 65 or older). 1040ez tax instructions See chapter 21. 1040ez tax instructions Personal exemption amount increased for certain taxpayers. 1040ez tax instructions  Your personal exemption is increased to $3,900. 1040ez tax instructions But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. 1040ez tax instructions See chapter 3. 1040ez tax instructions Limit on itemized deductions. 1040ez tax instructions  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. 1040ez tax instructions See chapter 29. 1040ez tax instructions Same-sex marriages. 1040ez tax instructions  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 tax instructions See chapter 2. 1040ez tax instructions If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. 1040ez tax instructions For details on filing amended returns, see chapter 1. 1040ez tax instructions Health flexible spending arrangements (FSAs). 1040ez tax instructions  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. 1040ez tax instructions See chapter 5. 1040ez tax instructions Expiring credits. 1040ez tax instructions  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. 1040ez tax instructions You cannot claim either one on your 2013 return. 1040ez tax instructions See chapter 37. 1040ez tax instructions Ponzi-type investment schemes. 1040ez tax instructions  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. 1040ez tax instructions See chapter 25. 1040ez tax instructions Home office deduction simplified method. 1040ez tax instructions  If you can take a home office deduction, you may be able to use a simplified method to figure it. 1040ez tax instructions See Publication 587. 1040ez tax instructions Standard mileage rates. 1040ez tax instructions  The 2013 rate for business use of your car is increased to 56½ cents a mile. 1040ez tax instructions See chapter 26. 1040ez tax instructions The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. 1040ez tax instructions See chapter 21. 1040ez tax instructions The 2013 rate for use of your car to move is increased to 24 cents a mile. 1040ez tax instructions See Publication 521, Moving Expenses. 1040ez tax instructions Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. 1040ez tax instructions Many of these items are explained in more detail later in this publication. 1040ez tax instructions Enter your social security number (SSN). 1040ez tax instructions  Enter your SSN in the space provided on your tax form. 1040ez tax instructions If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. 1040ez tax instructions See chapter 1. 1040ez tax instructions Secure your tax records from identity theft. 1040ez tax instructions  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. 1040ez tax instructions An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. 1040ez tax instructions For more information about identity theft and how to reduce your risk from it, see chapter 1. 1040ez tax instructions Taxpayer identification numbers. 1040ez tax instructions  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. 1040ez tax instructions This applies even if the person was born in 2013. 1040ez tax instructions Generally, this number is the person's social security number (SSN). 1040ez tax instructions See chapter 1. 1040ez tax instructions Foreign source income. 1040ez tax instructions  If you are a U. 1040ez tax instructions S. 1040ez tax instructions citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. 1040ez tax instructions S. 1040ez tax instructions law. 1040ez tax instructions This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. 1040ez tax instructions This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). 1040ez tax instructions If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. 1040ez tax instructions For details, see Publication 54, Tax Guide for U. 1040ez tax instructions S. 1040ez tax instructions Citizens and Resident Aliens Abroad. 1040ez tax instructions Foreign financial assets. 1040ez tax instructions  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040ez tax instructions Check www. 1040ez tax instructions IRS. 1040ez tax instructions gov/form8938 for details. 1040ez tax instructions Automatic 6-month extension to file tax return. 1040ez tax instructions  You can use Form 4868, Application for Automatic Extension of Time To File U. 1040ez tax instructions S. 1040ez tax instructions Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. 1040ez tax instructions See chapter 1. 1040ez tax instructions Include your phone number on your return. 1040ez tax instructions  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. 1040ez tax instructions Please enter your daytime telephone number on your tax form next to your signature and occupation. 1040ez tax instructions If you are filing a joint return, you can enter either your or your spouse's daytime phone number. 1040ez tax instructions Payment of taxes. 1040ez tax instructions   You can pay your taxes online, by phone, or by check or money order. 1040ez tax instructions You can make a direct transfer from your bank account or use a credit or debit card. 1040ez tax instructions If you e-file, you can schedule an electronic payment. 1040ez tax instructions See chapter 1. 1040ez tax instructions Faster ways to file your return. 1040ez tax instructions  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. 1040ez tax instructions You can use IRS e-file (electronic filing). 1040ez tax instructions See chapter 1. 1040ez tax instructions Free electronic filing. 1040ez tax instructions  You may be able to file your 2013 taxes online for free. 1040ez tax instructions See chapter 1. 1040ez tax instructions Change of address. 1040ez tax instructions  If you change your address, you should notify the IRS. 1040ez tax instructions See Change of Address in chapter 1. 1040ez tax instructions Refund on a late filed return. 1040ez tax instructions  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. 1040ez tax instructions See chapter 1. 1040ez tax instructions Frivolous tax returns. 1040ez tax instructions  The IRS has published a list of positions that are identified as frivolous. 1040ez tax instructions The penalty for filing a frivolous tax return is $5,000. 1040ez tax instructions See chapter 1. 1040ez tax instructions Filing erroneous claim for refund or credit. 1040ez tax instructions  You may have to pay a penalty if you file an erroneous claim for refund or credit. 1040ez tax instructions See chapter 1. 1040ez tax instructions Privacy Act and paperwork reduction information. 1040ez tax instructions   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. 1040ez tax instructions A complete statement on this subject can be found in your tax form instructions. 1040ez tax instructions Customer service for taxpayers. 1040ez tax instructions  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. 1040ez tax instructions See How To Get Tax Help in the back of this publication. 1040ez tax instructions Preparer e-file mandate. 1040ez tax instructions  Most paid preparers must e-file returns they prepare and file. 1040ez tax instructions Your preparer may make you aware of this requirement and the options available to you. 1040ez tax instructions Treasury Inspector General for Tax Administration. 1040ez tax instructions   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). 1040ez tax instructions You can remain anonymous. 1040ez tax instructions Photographs of missing children. 1040ez tax instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez tax instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez tax 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 tax instructions Introduction This publication covers the general rules for filing a federal income tax return. 1040ez tax instructions It supplements the information contained in your tax form instructions. 1040ez tax instructions It explains the tax law to make sure you pay only the tax you owe and no more. 1040ez tax instructions How this publication is arranged. 1040ez tax instructions   This publication closely follows Form 1040, U. 1040ez tax instructions S. 1040ez tax instructions Individual Income Tax Return. 1040ez tax instructions It is divided into six parts which cover different sections of Form 1040. 1040ez tax instructions Each part is further divided into chapters which generally discuss one line of the form. 1040ez tax instructions Do not worry if you file Form 1040A or Form 1040EZ. 1040ez tax instructions Anything included on a line of either of these forms is also included on Form 1040. 1040ez tax instructions   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. 1040ez tax instructions What is in this publication. 1040ez tax instructions   The publication begins with the rules for filing a tax return. 1040ez tax instructions It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. 1040ez tax instructions It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. 1040ez tax instructions The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. 1040ez tax instructions   Throughout the publication are examples showing how the tax law applies in typical situations. 1040ez tax instructions Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. 1040ez tax instructions   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. 1040ez tax instructions References to those other publications are provided for your information. 1040ez tax instructions Icons. 1040ez tax instructions   Small graphic symbols, or icons, are used to draw your attention to special information. 1040ez tax instructions See Table 1 later for an explanation of each icon used in this publication. 1040ez tax instructions What is not covered in this publication. 1040ez tax instructions   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. 1040ez tax instructions This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). 1040ez tax instructions   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. 1040ez tax instructions Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). 1040ez tax instructions Publication 535, Business Expenses. 1040ez tax instructions Publication 587, Business Use of Your Home (Including Use by Daycare Providers). 1040ez tax instructions Help from the IRS. 1040ez tax instructions   There are many ways you can get help from the IRS. 1040ez tax instructions These are explained under How To Get Tax Help in the back of this publication. 1040ez tax instructions Comments and suggestions. 1040ez tax instructions   We welcome your comments about this publication and your suggestions for future editions. 1040ez tax instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez tax instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez tax instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez tax instructions   You can send your comments from www. 1040ez tax instructions irs. 1040ez tax instructions gov/formspubs/. 1040ez tax instructions Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez tax 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 tax instructions Ordering forms and publications. 1040ez tax instructions   Visit www. 1040ez tax instructions irs. 1040ez tax 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 tax instructions Internal Revenue Service 1201 N. 1040ez tax instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez tax instructions   If you have a tax question, check the information available on IRS. 1040ez tax instructions gov or call 1-800-829-1040. 1040ez tax instructions We cannot answer tax questions sent to either of the above addresses. 1040ez tax instructions IRS mission. 1040ez tax instructions   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 tax instructions Table 1. 1040ez tax instructions Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. 1040ez tax instructions An Internet site or an email address. 1040ez tax instructions An address you may need. 1040ez tax instructions Items you should keep in your personal records. 1040ez tax instructions Items you may need to figure or a worksheet you may need to complete and keep for your records. 1040ez tax instructions An important phone number. 1040ez tax instructions Helpful information you may need. 1040ez tax instructions Prev  Up  Next   Home   More Online Publications