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File form 1040ez Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File form 1040ez Tax questions. File form 1040ez Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. File form 1040ez  Section C of Form 4684 is new for 2013. File form 1040ez You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. File form 1040ez Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. File form 1040ez You do not need to complete Appendix A. File form 1040ez For details, see Losses from Ponzi-type investment schemes , later. File form 1040ez Reminders Future developments. File form 1040ez   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. File form 1040ez irs. File form 1040ez gov/pub547. File form 1040ez Photographs of missing children. File form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File form 1040ez 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. File form 1040ez Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. File form 1040ez A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. File form 1040ez A theft occurs when someone steals your property. File form 1040ez A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. File form 1040ez This publication discusses the following topics. File form 1040ez Definitions of a casualty, theft, and loss on deposits. File form 1040ez How to figure the amount of your gain or loss. File form 1040ez How to treat insurance and other reimbursements you receive. File form 1040ez The deduction limits. File form 1040ez When and how to report a casualty or theft. File form 1040ez The special rules for disaster area losses. File form 1040ez Forms to file. File form 1040ez   Generally, when you have a casualty or theft, you have to file Form 4684. File form 1040ez You may also have to file one or more of the following forms. File form 1040ez Schedule A (Form 1040). File form 1040ez Form 1040NR, Schedule A (for nonresident aliens). File form 1040ez Schedule D. File form 1040ez Form 4797. File form 1040ez For details on which form to use, see How To Report Gains and Losses , later. File form 1040ez Condemnations. File form 1040ez   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. File form 1040ez Workbooks for casualties and thefts. File form 1040ez   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. File form 1040ez It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. File form 1040ez   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. File form 1040ez Comments and suggestions. File form 1040ez   We welcome your comments about this publication and your suggestions for future editions. File form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File form 1040ez   You can send your comments from www. File form 1040ez irs. File form 1040ez gov/formspubs/. File form 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. File form 1040ez   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. File form 1040ez Ordering forms and publications. File form 1040ez   Visit www. File form 1040ez irs. File form 1040ez 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. File form 1040ez Internal Revenue Service 1201 N. File form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File form 1040ez   If you have a tax question, check the information available on IRS. File form 1040ez gov or call 1-800-829-1040. File form 1040ez We cannot answer tax questions sent to either of the above addresses. File form 1040ez Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. File form 1040ez Prev  Up  Next   Home   More Online Publications
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File form 1040ez Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. File form 1040ez Ordering forms and publications. File form 1040ez Tax questions. File form 1040ez All material in this publication may be reprinted freely. File form 1040ez A citation to Your Federal Income Tax (2013) would be appropriate. File form 1040ez 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. File form 1040ez However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File form 1040ez This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. File form 1040ez 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. File form 1040ez All taxpayers have important rights when working with the IRS. File form 1040ez These rights are described in Your Rights as a Taxpayer in the back of this publication. File form 1040ez What's New This section summarizes important tax changes that took effect in 2013. File form 1040ez Most of these changes are discussed in more detail throughout this publication. File form 1040ez Future developments. File form 1040ez  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. File form 1040ez irs. File form 1040ez gov/pub17. File form 1040ez Additional Medicare Tax. File form 1040ez  Beginning in 2013, a 0. File form 1040ez 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. File form 1040ez See Form 8959 and its instructions. File form 1040ez Net Investment Income Tax. File form 1040ez  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File form 1040ez The NIIT is 3. File form 1040ez 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. File form 1040ez See Form 8960 and its instructions. File form 1040ez Change in tax rates. File form 1040ez  The highest tax rate is 39. File form 1040ez 6%. File form 1040ez For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. File form 1040ez Tax rate on net capital gain and qualified dividends. File form 1040ez  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. File form 1040ez See chapter 16. File form 1040ez Medical and dental expenses. File form 1040ez  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. File form 1040ez 5% if either you or your spouse is age 65 or older). File form 1040ez See chapter 21. File form 1040ez Personal exemption amount increased for certain taxpayers. File form 1040ez  Your personal exemption is increased to $3,900. File form 1040ez 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. File form 1040ez See chapter 3. File form 1040ez Limit on itemized deductions. File form 1040ez  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. File form 1040ez See chapter 29. File form 1040ez Same-sex marriages. File form 1040ez  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. File form 1040ez See chapter 2. File form 1040ez If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. File form 1040ez For details on filing amended returns, see chapter 1. File form 1040ez Health flexible spending arrangements (FSAs). File form 1040ez  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. File form 1040ez See chapter 5. File form 1040ez Expiring credits. File form 1040ez  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. File form 1040ez You cannot claim either one on your 2013 return. File form 1040ez See chapter 37. File form 1040ez Ponzi-type investment schemes. File form 1040ez  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. File form 1040ez See chapter 25. File form 1040ez Home office deduction simplified method. File form 1040ez  If you can take a home office deduction, you may be able to use a simplified method to figure it. File form 1040ez See Publication 587. File form 1040ez Standard mileage rates. File form 1040ez  The 2013 rate for business use of your car is increased to 56½ cents a mile. File form 1040ez See chapter 26. File form 1040ez The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. File form 1040ez See chapter 21. File form 1040ez The 2013 rate for use of your car to move is increased to 24 cents a mile. File form 1040ez See Publication 521, Moving Expenses. File form 1040ez Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. File form 1040ez Many of these items are explained in more detail later in this publication. File form 1040ez Enter your social security number (SSN). File form 1040ez  Enter your SSN in the space provided on your tax form. File form 1040ez 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. File form 1040ez See chapter 1. File form 1040ez Secure your tax records from identity theft. File form 1040ez  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. File form 1040ez An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. File form 1040ez For more information about identity theft and how to reduce your risk from it, see chapter 1. File form 1040ez Taxpayer identification numbers. File form 1040ez  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. File form 1040ez This applies even if the person was born in 2013. File form 1040ez Generally, this number is the person's social security number (SSN). File form 1040ez See chapter 1. File form 1040ez Foreign source income. File form 1040ez  If you are a U. File form 1040ez S. File form 1040ez 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. File form 1040ez S. File form 1040ez law. File form 1040ez 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. File form 1040ez 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). File form 1040ez If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. File form 1040ez For details, see Publication 54, Tax Guide for U. File form 1040ez S. File form 1040ez Citizens and Resident Aliens Abroad. File form 1040ez Foreign financial assets. File form 1040ez  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. File form 1040ez Check www. File form 1040ez IRS. File form 1040ez gov/form8938 for details. File form 1040ez Automatic 6-month extension to file tax return. File form 1040ez  You can use Form 4868, Application for Automatic Extension of Time To File U. File form 1040ez S. File form 1040ez Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. File form 1040ez See chapter 1. File form 1040ez Include your phone number on your return. File form 1040ez  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. File form 1040ez Please enter your daytime telephone number on your tax form next to your signature and occupation. File form 1040ez If you are filing a joint return, you can enter either your or your spouse's daytime phone number. File form 1040ez Payment of taxes. File form 1040ez   You can pay your taxes online, by phone, or by check or money order. File form 1040ez You can make a direct transfer from your bank account or use a credit or debit card. File form 1040ez If you e-file, you can schedule an electronic payment. File form 1040ez See chapter 1. File form 1040ez Faster ways to file your return. File form 1040ez  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. File form 1040ez You can use IRS e-file (electronic filing). File form 1040ez See chapter 1. File form 1040ez Free electronic filing. File form 1040ez  You may be able to file your 2013 taxes online for free. File form 1040ez See chapter 1. File form 1040ez Change of address. File form 1040ez  If you change your address, you should notify the IRS. File form 1040ez See Change of Address in chapter 1. File form 1040ez Refund on a late filed return. File form 1040ez  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. File form 1040ez See chapter 1. File form 1040ez Frivolous tax returns. File form 1040ez  The IRS has published a list of positions that are identified as frivolous. File form 1040ez The penalty for filing a frivolous tax return is $5,000. File form 1040ez See chapter 1. File form 1040ez Filing erroneous claim for refund or credit. File form 1040ez  You may have to pay a penalty if you file an erroneous claim for refund or credit. File form 1040ez See chapter 1. File form 1040ez Privacy Act and paperwork reduction information. File form 1040ez   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. File form 1040ez A complete statement on this subject can be found in your tax form instructions. File form 1040ez Customer service for taxpayers. File form 1040ez  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. File form 1040ez See How To Get Tax Help in the back of this publication. File form 1040ez Preparer e-file mandate. File form 1040ez  Most paid preparers must e-file returns they prepare and file. File form 1040ez Your preparer may make you aware of this requirement and the options available to you. File form 1040ez Treasury Inspector General for Tax Administration. File form 1040ez   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). File form 1040ez You can remain anonymous. File form 1040ez Photographs of missing children. File form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File form 1040ez 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. File form 1040ez Introduction This publication covers the general rules for filing a federal income tax return. File form 1040ez It supplements the information contained in your tax form instructions. File form 1040ez It explains the tax law to make sure you pay only the tax you owe and no more. File form 1040ez How this publication is arranged. File form 1040ez   This publication closely follows Form 1040, U. File form 1040ez S. File form 1040ez Individual Income Tax Return. File form 1040ez It is divided into six parts which cover different sections of Form 1040. File form 1040ez Each part is further divided into chapters which generally discuss one line of the form. File form 1040ez Do not worry if you file Form 1040A or Form 1040EZ. File form 1040ez Anything included on a line of either of these forms is also included on Form 1040. File form 1040ez   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. File form 1040ez What is in this publication. File form 1040ez   The publication begins with the rules for filing a tax return. File form 1040ez 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. File form 1040ez 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. File form 1040ez 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. File form 1040ez   Throughout the publication are examples showing how the tax law applies in typical situations. File form 1040ez Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. File form 1040ez   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. File form 1040ez References to those other publications are provided for your information. File form 1040ez Icons. File form 1040ez   Small graphic symbols, or icons, are used to draw your attention to special information. File form 1040ez See Table 1 later for an explanation of each icon used in this publication. File form 1040ez What is not covered in this publication. File form 1040ez   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. File form 1040ez This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). File form 1040ez   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. File form 1040ez Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). File form 1040ez Publication 535, Business Expenses. File form 1040ez Publication 587, Business Use of Your Home (Including Use by Daycare Providers). File form 1040ez Help from the IRS. File form 1040ez   There are many ways you can get help from the IRS. File form 1040ez These are explained under How To Get Tax Help in the back of this publication. File form 1040ez Comments and suggestions. File form 1040ez   We welcome your comments about this publication and your suggestions for future editions. File form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File form 1040ez   You can send your comments from www. File form 1040ez irs. File form 1040ez gov/formspubs/. File form 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. File form 1040ez   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. File form 1040ez Ordering forms and publications. File form 1040ez   Visit www. File form 1040ez irs. File form 1040ez 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. File form 1040ez Internal Revenue Service 1201 N. File form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File form 1040ez   If you have a tax question, check the information available on IRS. File form 1040ez gov or call 1-800-829-1040. File form 1040ez We cannot answer tax questions sent to either of the above addresses. File form 1040ez IRS mission. File form 1040ez   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. File form 1040ez Table 1. File form 1040ez 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. File form 1040ez An Internet site or an email address. File form 1040ez An address you may need. File form 1040ez Items you should keep in your personal records. File form 1040ez Items you may need to figure or a worksheet you may need to complete and keep for your records. File form 1040ez An important phone number. File form 1040ez Helpful information you may need. File form 1040ez Prev  Up  Next   Home   More Online Publications