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Turbotax 2010 Publication 517 - Additional Material Prev  Up  Next   Home   More Online Publications

Consumer Resources for Military Personnel

Today's military family faces many common consumer challenges, as well as the additional stress associated with frequent separation. To ease such difficulties, Family Centers, along with the other programs described below, provide help and support for military families.

U.S. Military Family Centers

Located on most military installations, Family Centers provide information, life skills education, and support services to military members and their families. One key function of a Family Center is to link people with appropriate services available in the local community and/or through state and federal assistance programs such as those related to health and human services, school systems, employment assistance, law enforcement and recreation.

Airman and Family Readiness Centers (A&FRC)
A&FRCs are located on every Air Force Installation and offer a wealth of to Airmen and their families. One-on-one consultations are available on information such as financial management, transition assistance, spouse employment, readiness, deployment, family life and relocation assistance.

Marine Corps Community Services (MCCS)
Headquarters and Service Battalion, Henderson Hall
1550 Southgate Rd.
Building 29, Room 305 Arlington, VA 22214-5103
Phone: 703-614-7171
The Personal and Family Readiness Division (MR) provides a number of Marine Corps personnel service programs, such as Casualty Assistance, DEERS Dependency Determination, Voting Assistance, Postal Services, and Personal Claims.

Commander, Navy Installations Command
Fleet and Family Support Programs
716 Sicard St., SE, Suite 1000
Washington Navy Yard, DC 20374-5140
The Fleet and Family Support Program delivered by Commander, Navy Installations Command, provides support, references, information and a wide range of assistance for members of the Navy and their families to meet the unique challenges of the military lifestyle. Up-to-date news, messages, links and resources are provided, including assistance with relocation, employment, career and benefits, healthy lifestyles, casualties, domestic violence, and retirement.

U.S. Army
Family and Morale, Welfare and Recreation Command
Directorate, Army Community Service
4700 King St., NW
Alexandria, VA 22302
The Army provides comprehensive information on the support available to personnel and families, including resources to strengthen home and family life, Army basic training, lifelong learning, finances, employment, relevant news, along with links to other resources

U.S. Coast Guard
Office of Worklife
2100 Second St., SW, Stop 7013
Washington, DC 20593-7001
Phone: 202-267-6160
The U.S. Coast Guard can provide key resources, including core publications, career information and related news, as well as comprehensive background about its mission, community services, history, photos and reports.

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Useful Websites

Military OneSource is a comprehensive resource for military members and their families relating to nearly every aspect of personal and professional life, with topics that range from health and wellness, finances, family matters and resiliency.  The website includes blogs, discussion boards, podcasts and live chat. You may also call them at 1-800-342-9647.

National Resource Directory provides wounded, ill and injured service members, veterans, their families and those who support them with a web-based yellow book. It provides information on, and access to, the full range of medical and non-medical services and resources needed to achieve their personal and professional goals across the transitions from recovery to rehabilitation to community reintegration. The National Resource Directory is an online partnership of the Departments of Defense, Labor and Veterans Affairs and provides links to the services and resources of federal, state and local governmental agencies; veterans' service, non-profit, community based and philanthropic organizations; professional associations and academic institutions.

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Additional Consumer Resources for Military Personnel

Be sure to take advantage of resources designed for military personnel and their families. Check with family readiness centers on your installation to get access to financial help.

The Consumer Financial Protection Bureau’s Office of Servicemember Affairs offers resources to plan your financial future and prevent being victim of fraud.

The Better Business Bureau also offers consumer education and advocacy to service members through their Military Line®.

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Predatory Lending Restrictions

As of October 1, 2007, the Talent Nelson amendment to the John Warner National Defense Authorization Act allows the Department of Defense to regulate the terms of payday loans, vehicle title loans and tax refund loans to active duty service members and their dependents. These three products have high interest rates, coupled with short payback terms.

The rule for service members and their dependents limits the annual percentage rate on these loans to 36%. All fees and charges should be included in the calculation of the rate. The rule also prohibits contracts requiring the use of a check or access to a bank account, mandatory arbitration, and unreasonable legal notice. Any credit agreement subject to the regulation that fails to comply with this regulation is void and cannot be enforced. The rule further provides that a creditor or assignee that knowingly violates the regulation shall be subject to certain criminal penalties.

The Department of Defense strongly encourages service members and their families to choose alternatives which are designed to help resolve financial crises, rebuild credit ratings and establish savings for emergencies. Payday loans, vehicle title loans and tax refund loans can propel an already over extended borrower into a deeper spiral of debt.

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The Turbotax 2010

Turbotax 2010 Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Turbotax 2010 Ordering forms and publications. Turbotax 2010 Tax questions. Turbotax 2010 All material in this publication may be reprinted freely. Turbotax 2010 A citation to Your Federal Income Tax (2013) would be appropriate. Turbotax 2010 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. Turbotax 2010 However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Turbotax 2010 This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Turbotax 2010 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. Turbotax 2010 All taxpayers have important rights when working with the IRS. Turbotax 2010 These rights are described in Your Rights as a Taxpayer in the back of this publication. Turbotax 2010 What's New This section summarizes important tax changes that took effect in 2013. Turbotax 2010 Most of these changes are discussed in more detail throughout this publication. Turbotax 2010 Future developments. Turbotax 2010  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Turbotax 2010 irs. Turbotax 2010 gov/pub17. Turbotax 2010 Additional Medicare Tax. Turbotax 2010  Beginning in 2013, a 0. Turbotax 2010 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. Turbotax 2010 See Form 8959 and its instructions. Turbotax 2010 Net Investment Income Tax. Turbotax 2010  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Turbotax 2010 The NIIT is 3. Turbotax 2010 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. Turbotax 2010 See Form 8960 and its instructions. Turbotax 2010 Change in tax rates. Turbotax 2010  The highest tax rate is 39. Turbotax 2010 6%. Turbotax 2010 For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Turbotax 2010 Tax rate on net capital gain and qualified dividends. Turbotax 2010  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Turbotax 2010 See chapter 16. Turbotax 2010 Medical and dental expenses. Turbotax 2010  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Turbotax 2010 5% if either you or your spouse is age 65 or older). Turbotax 2010 See chapter 21. Turbotax 2010 Personal exemption amount increased for certain taxpayers. Turbotax 2010  Your personal exemption is increased to $3,900. Turbotax 2010 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. Turbotax 2010 See chapter 3. Turbotax 2010 Limit on itemized deductions. Turbotax 2010  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. Turbotax 2010 See chapter 29. Turbotax 2010 Same-sex marriages. Turbotax 2010  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. Turbotax 2010 See chapter 2. Turbotax 2010 If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Turbotax 2010 For details on filing amended returns, see chapter 1. Turbotax 2010 Health flexible spending arrangements (FSAs). Turbotax 2010  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Turbotax 2010 See chapter 5. Turbotax 2010 Expiring credits. Turbotax 2010  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Turbotax 2010 You cannot claim either one on your 2013 return. Turbotax 2010 See chapter 37. Turbotax 2010 Ponzi-type investment schemes. Turbotax 2010  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Turbotax 2010 See chapter 25. Turbotax 2010 Home office deduction simplified method. Turbotax 2010  If you can take a home office deduction, you may be able to use a simplified method to figure it. Turbotax 2010 See Publication 587. Turbotax 2010 Standard mileage rates. Turbotax 2010  The 2013 rate for business use of your car is increased to 56½ cents a mile. Turbotax 2010 See chapter 26. Turbotax 2010 The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Turbotax 2010 See chapter 21. Turbotax 2010 The 2013 rate for use of your car to move is increased to 24 cents a mile. Turbotax 2010 See Publication 521, Moving Expenses. Turbotax 2010 Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Turbotax 2010 Many of these items are explained in more detail later in this publication. Turbotax 2010 Enter your social security number (SSN). Turbotax 2010  Enter your SSN in the space provided on your tax form. Turbotax 2010 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. Turbotax 2010 See chapter 1. Turbotax 2010 Secure your tax records from identity theft. Turbotax 2010  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. Turbotax 2010 An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Turbotax 2010 For more information about identity theft and how to reduce your risk from it, see chapter 1. Turbotax 2010 Taxpayer identification numbers. Turbotax 2010  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Turbotax 2010 This applies even if the person was born in 2013. Turbotax 2010 Generally, this number is the person's social security number (SSN). Turbotax 2010 See chapter 1. Turbotax 2010 Foreign source income. Turbotax 2010  If you are a U. Turbotax 2010 S. Turbotax 2010 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. Turbotax 2010 S. Turbotax 2010 law. Turbotax 2010 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. Turbotax 2010 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). Turbotax 2010 If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Turbotax 2010 For details, see Publication 54, Tax Guide for U. Turbotax 2010 S. Turbotax 2010 Citizens and Resident Aliens Abroad. Turbotax 2010 Foreign financial assets. Turbotax 2010  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Turbotax 2010 Check www. Turbotax 2010 IRS. Turbotax 2010 gov/form8938 for details. Turbotax 2010 Automatic 6-month extension to file tax return. Turbotax 2010  You can use Form 4868, Application for Automatic Extension of Time To File U. Turbotax 2010 S. Turbotax 2010 Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Turbotax 2010 See chapter 1. Turbotax 2010 Include your phone number on your return. Turbotax 2010  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Turbotax 2010 Please enter your daytime telephone number on your tax form next to your signature and occupation. Turbotax 2010 If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Turbotax 2010 Payment of taxes. Turbotax 2010   You can pay your taxes online, by phone, or by check or money order. Turbotax 2010 You can make a direct transfer from your bank account or use a credit or debit card. Turbotax 2010 If you e-file, you can schedule an electronic payment. Turbotax 2010 See chapter 1. Turbotax 2010 Faster ways to file your return. Turbotax 2010  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Turbotax 2010 You can use IRS e-file (electronic filing). Turbotax 2010 See chapter 1. Turbotax 2010 Free electronic filing. Turbotax 2010  You may be able to file your 2013 taxes online for free. Turbotax 2010 See chapter 1. Turbotax 2010 Change of address. Turbotax 2010  If you change your address, you should notify the IRS. Turbotax 2010 See Change of Address in chapter 1. Turbotax 2010 Refund on a late filed return. Turbotax 2010  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. Turbotax 2010 See chapter 1. Turbotax 2010 Frivolous tax returns. Turbotax 2010  The IRS has published a list of positions that are identified as frivolous. Turbotax 2010 The penalty for filing a frivolous tax return is $5,000. Turbotax 2010 See chapter 1. Turbotax 2010 Filing erroneous claim for refund or credit. Turbotax 2010  You may have to pay a penalty if you file an erroneous claim for refund or credit. Turbotax 2010 See chapter 1. Turbotax 2010 Privacy Act and paperwork reduction information. Turbotax 2010   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. Turbotax 2010 A complete statement on this subject can be found in your tax form instructions. Turbotax 2010 Customer service for taxpayers. Turbotax 2010  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Turbotax 2010 See How To Get Tax Help in the back of this publication. Turbotax 2010 Preparer e-file mandate. Turbotax 2010  Most paid preparers must e-file returns they prepare and file. Turbotax 2010 Your preparer may make you aware of this requirement and the options available to you. Turbotax 2010 Treasury Inspector General for Tax Administration. Turbotax 2010   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). Turbotax 2010 You can remain anonymous. Turbotax 2010 Photographs of missing children. Turbotax 2010  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 2010 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. Turbotax 2010 Introduction This publication covers the general rules for filing a federal income tax return. Turbotax 2010 It supplements the information contained in your tax form instructions. Turbotax 2010 It explains the tax law to make sure you pay only the tax you owe and no more. Turbotax 2010 How this publication is arranged. Turbotax 2010   This publication closely follows Form 1040, U. Turbotax 2010 S. Turbotax 2010 Individual Income Tax Return. Turbotax 2010 It is divided into six parts which cover different sections of Form 1040. Turbotax 2010 Each part is further divided into chapters which generally discuss one line of the form. Turbotax 2010 Do not worry if you file Form 1040A or Form 1040EZ. Turbotax 2010 Anything included on a line of either of these forms is also included on Form 1040. Turbotax 2010   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. Turbotax 2010 What is in this publication. Turbotax 2010   The publication begins with the rules for filing a tax return. Turbotax 2010 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. Turbotax 2010 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. Turbotax 2010 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. Turbotax 2010   Throughout the publication are examples showing how the tax law applies in typical situations. Turbotax 2010 Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Turbotax 2010   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Turbotax 2010 References to those other publications are provided for your information. Turbotax 2010 Icons. Turbotax 2010   Small graphic symbols, or icons, are used to draw your attention to special information. Turbotax 2010 See Table 1 later for an explanation of each icon used in this publication. Turbotax 2010 What is not covered in this publication. Turbotax 2010   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Turbotax 2010 This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Turbotax 2010   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. Turbotax 2010 Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Turbotax 2010 Publication 535, Business Expenses. Turbotax 2010 Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Turbotax 2010 Help from the IRS. Turbotax 2010   There are many ways you can get help from the IRS. Turbotax 2010 These are explained under How To Get Tax Help in the back of this publication. Turbotax 2010 Comments and suggestions. Turbotax 2010   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2010   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax 2010 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2010   You can send your comments from www. Turbotax 2010 irs. Turbotax 2010 gov/formspubs/. Turbotax 2010 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Turbotax 2010   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. Turbotax 2010 Ordering forms and publications. Turbotax 2010   Visit www. Turbotax 2010 irs. Turbotax 2010 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. Turbotax 2010 Internal Revenue Service 1201 N. Turbotax 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax 2010   If you have a tax question, check the information available on IRS. Turbotax 2010 gov or call 1-800-829-1040. Turbotax 2010 We cannot answer tax questions sent to either of the above addresses. Turbotax 2010 IRS mission. Turbotax 2010   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. Turbotax 2010 Table 1. Turbotax 2010 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. Turbotax 2010 An Internet site or an email address. Turbotax 2010 An address you may need. Turbotax 2010 Items you should keep in your personal records. Turbotax 2010 Items you may need to figure or a worksheet you may need to complete and keep for your records. Turbotax 2010 An important phone number. Turbotax 2010 Helpful information you may need. Turbotax 2010 Prev  Up  Next   Home   More Online Publications