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Irs Form 1040 X

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Irs Form 1040 X

Irs form 1040 x Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Understanding Your CP299 Notice

Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.


What you need to do

  • If your organization hasn't filed its annual information return or e-Postcard, it must file as soon as possible.

Answers to Common Questions

Who can file Form 990-N (e-Postcard)

  • A tax-exempt organization other than a private foundation or political or foreign organization whose gross receipts are normally $50,000 or less.
  • A Section 509(a)(3) supporting organization of a religious organization whose gross receipts are normally $5,000 or less.

Where can I file Form 990-N (e-Postcard)?

  • Go to irs.gov/charities.
  • Type 990-N in the search box.
  • Click on the link for the Form 990-N.

Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP299, Page 1

Notice CP299, Page 2

Page Last Reviewed or Updated: 24-Dec-2013

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Irs Form 1040 X

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