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Us Government Form 1040x

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Us Government Form 1040x

Us government form 1040x Publication 570 - Introductory Material Table of Contents Future developments. Us government form 1040x What's New Reminders IntroductionOrdering forms and publications. Us government form 1040x Tax questions. Us government form 1040x Useful Items - You may want to see: Future developments. Us government form 1040x For information about any additional changes to the 2013 tax law affecting Pub. Us government form 1040x 570, please go to www. Us government form 1040x irs. Us government form 1040x gov/pub570. Us government form 1040x What's New Maximum income subject to social security tax. Us government form 1040x . Us government form 1040x  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Us government form 1040x Optional methods to figure net earnings. Us government form 1040x . Us government form 1040x  For 2013, the maximum income for using the optional methods is $4,640. Us government form 1040x Additional Medicare Tax. Us government form 1040x  Beginning in 2013, you may be required to pay Additional Medicare Tax. Us government form 1040x Also, you may need to report Additional Medicare Tax withheld by your employer. Us government form 1040x For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Us government form 1040x S. Us government form 1040x Tax Return in chapter 4. Us government form 1040x Net Investment Income Tax. Us government form 1040x  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Us government form 1040x 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Us government form 1040x Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Us government form 1040x Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Us government form 1040x The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Us government form 1040x For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Us government form 1040x Reminders Individual taxpayer identification numbers (ITINs) for aliens. Us government form 1040x  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Us government form 1040x For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Us government form 1040x Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Us government form 1040x If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Us government form 1040x Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Us government form 1040x The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Us government form 1040x Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Us government form 1040x Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Us government form 1040x irs. Us government form 1040x gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Us government form 1040x An ITIN is for tax use only. Us government form 1040x It does not entitle you to social security benefits or change your employment or immigration status under U. Us government form 1040x S. Us government form 1040x law. Us government form 1040x Electronic filing. Us government form 1040x . Us government form 1040x  You can e-file Form 1040-SS. Us government form 1040x For general information about  electronic filing, visit www. Us government form 1040x irs. Us government form 1040x gov/efile. Us government form 1040x Earned income credit (EIC). Us government form 1040x  Generally, if you are a bona fide resident of a U. Us government form 1040x S. Us government form 1040x possession, you cannot claim the EIC on your U. Us government form 1040x S. Us government form 1040x tax return. Us government form 1040x However, certain U. Us government form 1040x S. Us government form 1040x possessions may allow bona fide residents to claim the EIC on their possession tax return. Us government form 1040x To claim the EIC on your U. Us government form 1040x S. Us government form 1040x tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Us government form 1040x If you have a child, the child must have lived with you in the United States for more than half the year. Us government form 1040x For this purpose, the United States includes only the 50 states and the District of Columbia. Us government form 1040x Special rules apply to military personnel stationed outside the United States. Us government form 1040x For more information on this credit, see Publication 596, Earned Income Credit. Us government form 1040x Form 8938, Statement of Specified Foreign Financial Assets. Us government form 1040x  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Us government form 1040x S. Us government form 1040x income tax return with the IRS. Us government form 1040x If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Us government form 1040x See Bona fide resident of a U. Us government form 1040x S. Us government form 1040x possession, in the Instructions for Form 8938 for more details. Us government form 1040x For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Us government form 1040x irs. Us government form 1040x gov/businesses/corporations/article/0,,id=236667,00. Us government form 1040x html. Us government form 1040x If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Us government form 1040x Change of address. Us government form 1040x  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Us government form 1040x S. Us government form 1040x possession tax administration, if appropriate. Us government form 1040x Mail Form 8822 to the Internal Revenue Service Center or U. Us government form 1040x S. Us government form 1040x possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Us government form 1040x If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Us government form 1040x Photographs of missing children. Us government form 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Us government form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Us government form 1040x 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. Us government form 1040x Introduction This publication discusses how to treat income received from the following U. Us government form 1040x S. Us government form 1040x possessions on your tax return(s). Us government form 1040x American Samoa. Us government form 1040x The Commonwealth of Puerto Rico (Puerto Rico). Us government form 1040x The Commonwealth of the Northern Mariana Islands (CNMI). Us government form 1040x Guam. Us government form 1040x The U. Us government form 1040x S. Us government form 1040x Virgin Islands (USVI). Us government form 1040x Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Us government form 1040x Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Us government form 1040x Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Us government form 1040x Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Us government form 1040x You may have to file a U. Us government form 1040x S. Us government form 1040x tax return only, a possession tax return only, or both returns. Us government form 1040x This generally depends on whether you are a bona fide resident of the possession. Us government form 1040x In some cases, you may have to file a U. Us government form 1040x S. Us government form 1040x return, but will be able to exclude income earned in a possession from U. Us government form 1040x S. Us government form 1040x tax. Us government form 1040x You can find illustrated examples of some of the additional forms required in chapter 5. Us government form 1040x If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Us government form 1040x S. Us government form 1040x income tax return, the information in chapter 4 will tell you how to file your U. Us government form 1040x S. Us government form 1040x tax return. Us government form 1040x This information also applies if you have income from U. Us government form 1040x S. Us government form 1040x insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Us government form 1040x These other U. Us government form 1040x S. Us government form 1040x insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Us government form 1040x If you need information on U. Us government form 1040x S. Us government form 1040x taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Us government form 1040x S. Us government form 1040x possession, write to the tax department of that possession. Us government form 1040x Their addresses are provided in chapter 3 under the individual headings for each possession. Us government form 1040x Comments and suggestions. Us government form 1040x   We welcome your comments about this publication and your suggestions for future editions. Us government form 1040x   You can send us comments from www. Us government form 1040x irs. Us government form 1040x gov/formspubs/. Us government form 1040x Click on “More Information”and then on “Comment on Tax Forms and Publications. Us government form 1040x ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Us government form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Us government form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Us government form 1040x   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. Us government form 1040x Ordering forms and publications. Us government form 1040x   Visit www. Us government form 1040x irs. Us government form 1040x 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. Us government form 1040x Internal Revenue Service 1201 N. Us government form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Us government form 1040x   If you have a tax question, check the information available on IRS. Us government form 1040x gov or call 1-800-829-1040. Us government form 1040x We cannot answer tax questions sent to either of the above addresses. Us government form 1040x You can get the necessary possession tax forms at the tax office for the appropriate possession. Us government form 1040x The office addresses are given in chapter 3. Us government form 1040x Useful Items - You may want to see: Publication 54 Tax Guide for U. Us government form 1040x S. Us government form 1040x Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Us government form 1040x S. Us government form 1040x Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Us government form 1040x S. Us government form 1040x Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Us government form 1040x S. Us government form 1040x Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Us government form 1040x S. Us government form 1040x Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Us government form 1040x S. Us government form 1040x Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service

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IR-2014-39, March 28, 2014

WASHINGTON —The Internal Revenue Service today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number. 

‪The fake emails may include the following message: “Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.” 

‪Recipients are directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income." The links lead to web pages that solicit personal information. 

‪Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.

The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media. 

‪For more on scams to guard against see the "Dirty Dozen" list on IRS.gov.

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Page Last Reviewed or Updated: 28-Mar-2014

The Us Government Form 1040x

Us government form 1040x Index A Assessment of tax, Assessment of tax. Us government form 1040x Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. Us government form 1040x Carrybacks, Carrybacks from the debtor's activities. Us government form 1040x Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. Us government form 1040x Employer identification number, Employer identification number. Us government form 1040x , Employer identification number. Us government form 1040x Estimated tax, Estimated tax – Form 1041-ES. Us government form 1040x Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. Us government form 1040x Transfer of assets, Transfer of assets between debtor and bankruptcy estate. Us government form 1040x C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. Us government form 1040x Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. Us government form 1040x Corporations, Corporations Insolvency exclusion, Insolvency exclusion. Us government form 1040x Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. Us government form 1040x Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. Us government form 1040x , Disclosure of return information to trustee. Us government form 1040x Dismissal of case Amended return, Dismissal of bankruptcy case. Us government form 1040x E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. Us government form 1040x Election by spouse, Election by debtor's spouse. Us government form 1040x Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. Us government form 1040x Employment taxes, Employment taxes. Us government form 1040x , Employment Taxes Examination of return, Examination of return. Us government form 1040x F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. Us government form 1040x Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. Us government form 1040x J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. Us government form 1040x P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. Us government form 1040x Secured tax claims, Secured tax claims. Us government form 1040x Penalties, Penalties. Us government form 1040x Relief from penalties, Relief from certain penalties. Us government form 1040x Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. Us government form 1040x T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. Us government form 1040x , Basis Reduction Carryovers, Attribute carryovers. Us government form 1040x Order of reduction, Order of reduction. Us government form 1040x Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Us government form 1040x Self-employment taxes, Self-employment taxes in individual chapter 11 cases. Us government form 1040x Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Us government form 1040x Tax return: Form 1041, Figuring tax due. Us government form 1040x Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. Us government form 1040x Taxpayer Advocate, Taxpayer Advocate Service. Us government form 1040x TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications