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