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Filing back taxes online free Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. Filing back taxes online free Ordering forms and publications. Filing back taxes online free Tax questions. Filing back taxes online free What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. Filing back taxes online free You must pay the tax as you earn or receive income during the year. Filing back taxes online free There are two ways to pay as you go. Filing back taxes online free Withholding. Filing back taxes online free If you are an employee, your employer probably withholds income tax from your pay. Filing back taxes online free In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Filing back taxes online free The amount withheld is paid to the Internal Revenue Service (IRS) in your name. Filing back taxes online free Estimated tax. Filing back taxes online free If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Filing back taxes online free People who are in business for themselves generally will have to pay their tax this way. Filing back taxes online free You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. Filing back taxes online free Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. Filing back taxes online free This publication explains both of these methods. Filing back taxes online free It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. Filing back taxes online free If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Filing back taxes online free Generally, the IRS can figure this penalty for you. Filing back taxes online free This underpayment penalty, and the exceptions to it, are discussed in chapter 4. Filing back taxes online free Nonresident aliens. Filing back taxes online free    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Filing back taxes online free Also see chapter 8 of Publication 519, U. Filing back taxes online free S. Filing back taxes online free Tax Guide for Aliens, for important information on withholding. Filing back taxes online free What's new for 2013 and 2014. Filing back taxes online free   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. Filing back taxes online free Comments and suggestions. Filing back taxes online free   We welcome your comments about this publication and your suggestions for future editions. Filing back taxes online free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing back taxes online free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing back taxes online free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing back taxes online free   You can send your comments from www. Filing back taxes online free irs. Filing back taxes online free gov/formspubs/. Filing back taxes online free Click on “More Information” and then on Give us feedback on forms and publications. Filing back taxes online free   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. Filing back taxes online free Ordering forms and publications. Filing back taxes online free   Visit www. Filing back taxes online free irs. Filing back taxes online free 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. Filing back taxes online free Internal Revenue Service 1201 N. Filing back taxes online free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing back taxes online free   If you have a tax question, check the information available on IRS. Filing back taxes online free gov or call 1-800-829-1040. Filing back taxes online free We cannot answer tax questions sent to either of the above addresses. Filing back taxes online free What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. Filing back taxes online free Standard mileage rates. Filing back taxes online free  The 2014 rate for business use of your vehicle is 56 cents per mile. Filing back taxes online free The rate for use of your vehicle to get medical care or move is 23½ cents per mile. Filing back taxes online free The rate of 14 cents per mile for charitable use is unchanged. Filing back taxes online free Personal exemption increased for certain taxpayers. Filing back taxes online free  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Filing back taxes online free The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. Filing back taxes online free Limitation on itemized deductions. Filing back taxes online free  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. Filing back taxes online free Health care coverage. Filing back taxes online free  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. Filing back taxes online free For examples on how this payment works, go to www. Filing back taxes online free IRS. Filing back taxes online free gov/aca and click under the “Individuals & Families” section. Filing back taxes online free You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). Filing back taxes online free For general information on these requirements, go to www. Filing back taxes online free IRS. Filing back taxes online free gov/aca. Filing back taxes online free Advance payments of the Premium Tax Credit. Filing back taxes online free  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. Filing back taxes online free Receiving too little or too much in advance will affect your refund or balance due. Filing back taxes online free Promptly report changes in your income or family size to your Marketplace. Filing back taxes online free You may want to consider this when figuring your estimated taxes for 2014. Filing back taxes online free For more information, go to www. Filing back taxes online free IRS. Filing back taxes online free gov/aca and see Publication 5120 and Publication 5121. Filing back taxes online free http://www. Filing back taxes online free IRS. Filing back taxes online free gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. Filing back taxes online free  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). Filing back taxes online free Lifetime learning credit income limits. Filing back taxes online free  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). Filing back taxes online free Retirement savings contribution credit income limits increased. Filing back taxes online free  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). Filing back taxes online free Adoption credit or exclusion. Filing back taxes online free  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. Filing back taxes online free In order to claim either the credit or exclusion, your MAGI must be less than $237,880. Filing back taxes online free Earned income credit (EIC). Filing back taxes online free  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). Filing back taxes online free Also, the maximum MAGI you can have and still get the credit has increased. Filing back taxes online free You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. Filing back taxes online free The maximum investment income you can have and get the credit has increased to $3,350. Filing back taxes online free Reminders Future developments. Filing back taxes online free  The IRS has created a page on IRS. Filing back taxes online free gov for information about Publication 505 at www. Filing back taxes online free irs. Filing back taxes online free gov/pub505. Filing back taxes online free Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. Filing back taxes online free Social security tax. Filing back taxes online free   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. Filing back taxes online free The annual limit is $117,000 in 2014. Filing back taxes online free Photographs of missing children. Filing back taxes online free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing back taxes online free Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Filing back taxes online free 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. Filing back taxes online free Additional Medicare Tax. Filing back taxes online free  Beginning in 2013, a 0. Filing back taxes online free 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. Filing back taxes online free You may need to include this amount when figuring your estimated tax. Filing back taxes online free See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Filing back taxes online free You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. Filing back taxes online free For more information on Additional Medicare Tax, go to IRS. Filing back taxes online free gov and enter “Additional Medicare Tax” in the search box. Filing back taxes online free Net Investment Income Tax. Filing back taxes online free  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Filing back taxes online free NIIT is a 3. Filing back taxes online free 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Filing back taxes online free NIIT may need to be included when figuring estimated tax. Filing back taxes online free See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Filing back taxes online free You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. Filing back taxes online free For more information on NIIT, go to IRS. Filing back taxes online free gov and enter “Net Investment Income Tax” in the search box. 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Who Can I Claim as a Dependent?

Information You Will Need:

  • Marital status, relationship to the dependent and the amount of support provided
  • Basic income information such as your adjusted gross income
  • If no person supplied more than half of the potential dependent's support, the terms of any multiple support agreement you may have

Estimated Completion Time: 15 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

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Page Last Reviewed or Updated: 14-Feb-2014

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Filing back taxes online free IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Filing back taxes online free   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Filing back taxes online free 25% of an eligible employee's compensation. Filing back taxes online free $40,000 (subject to cost-of-living adjustments after 2002). Filing back taxes online free Deduction limit. Filing back taxes online free   For years beginning after 2001, the following changes apply to the SEP deduction limit. Filing back taxes online free Elective deferrals (SARSEPs). Filing back taxes online free   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Filing back taxes online free Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Filing back taxes online free Definition of compensation. Filing back taxes online free    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Filing back taxes online free More information. Filing back taxes online free   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Filing back taxes online free 403(b) Plans Figuring catch-up contributions. Filing back taxes online free   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Filing back taxes online free Qualified retirement plans. Filing back taxes online free 403(b) plans. Filing back taxes online free Simplified employee pensions (SEP). Filing back taxes online free SIMPLE plans. Filing back taxes online free   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Filing back taxes online free For 2002, the limit is $1,000. Filing back taxes online free Rollovers to and from 403(b) plans. Filing back taxes online free   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Filing back taxes online free This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Filing back taxes online free Years of service for church employees and ministers. Filing back taxes online free   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Filing back taxes online free Prior law required church employees and ministers to figure years of service separately for each employer. Filing back taxes online free   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Filing back taxes online free Foreign missionaries. Filing back taxes online free   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Filing back taxes online free More information. Filing back taxes online free   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Filing back taxes online free Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Filing back taxes online free For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Filing back taxes online free The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Filing back taxes online free More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Filing back taxes online free Prev  Up  Next   Home   More Online Publications