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Form 1040ez

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Form 1040ez

Form 1040ez Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. Form 1040ez Ordering forms and publications. Form 1040ez Tax questions. Form 1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. Form 1040ez irs. Form 1040ez gov/pub525. Form 1040ez What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. Form 1040ez  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. Form 1040ez For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. Form 1040ez Itemized deduction for medical expenses. Form 1040ez  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). Form 1040ez If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. Form 1040ez 5% of AGI. Form 1040ez Additional Medicare Tax. Form 1040ez  Beginning in 2013, a 0. 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 if single, head of household, or qualifying widow(er). Form 1040ez For more information, see Form 8959 and its instructions. Form 1040ez Net Investment Income Tax (NIIT). Form 1040ez  Beginning in 2013, the NIIT applies at a rate of 3. Form 1040ez 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. Form 1040ez Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. Form 1040ez For more information, see Form 8960 and its instructions. Form 1040ez Reminders Terrorist attacks. Form 1040ez  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. Form 1040ez For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Form 1040ez Gulf oil spill. Form 1040ez  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. Form 1040ez See Gulf oil spill under Other Income, later. Form 1040ez Qualified settlement income. Form 1040ez . Form 1040ez  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. Form 1040ez Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. Form 1040ez See Exxon Valdez settlement income under Other Income, later. Form 1040ez Foreign income. Form 1040ez  If you are a U. Form 1040ez S. Form 1040ez citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Form 1040ez S. Form 1040ez law. Form 1040ez This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. 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). Form 1040ez If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Form 1040ez For details, see Publication 54, Tax Guide for U. Form 1040ez S. Form 1040ez Citizens and Resident Aliens Abroad. Form 1040ez Disaster mitigation payments. Form 1040ez . Form 1040ez  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. Form 1040ez For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. Form 1040ez Qualified joint venture. Form 1040ez  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. Form 1040ez See Partnership Income under Business and Investment Income, later. Form 1040ez Photographs of missing children. Form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 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. Form 1040ez Introduction You can receive income in the form of money, property, or services. Form 1040ez This publication discusses many kinds of income and explains whether they are taxable or nontaxable. Form 1040ez It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. Form 1040ez It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. Form 1040ez Check the index for the location of a specific subject. Form 1040ez In most cases, an amount included in your income is taxable unless it is specifically exempted by law. Form 1040ez Income that is taxable must be reported on your return and is subject to tax. Form 1040ez Income that is nontaxable may have to be shown on your tax return but is not taxable. Form 1040ez Constructively received income. Form 1040ez   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. Form 1040ez    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. Form 1040ez For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. Form 1040ez If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. Form 1040ez Assignment of income. Form 1040ez   Income received by an agent for you is income you constructively received in the year the agent received it. Form 1040ez If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. Form 1040ez Example. Form 1040ez You and your employer agree that part of your salary is to be paid directly to one of your creditors. Form 1040ez You must include that amount in your income when your creditor receives it. Form 1040ez Prepaid income. Form 1040ez   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. Form 1040ez However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. Form 1040ez In this case, you include the payment in your income as you earn it by performing the services. Form 1040ez Comments and suggestions. Form 1040ez   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez   You can send your comments from www. Form 1040ez irs. Form 1040ez gov/formspubs/. Form 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 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. Form 1040ez Ordering forms and publications. Form 1040ez   Visit www. Form 1040ez irs. 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. Form 1040ez Internal Revenue Service 1201 N. Form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040ez   If you have a tax question, check the information available on IRS. Form 1040ez gov or call 1-800-829-1040. Form 1040ez We cannot answer tax questions sent to either of the above addresses. Form 1040ez Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. Form 1040ez S. Form 1040ez Individual Income Tax Return 1040A U. Form 1040ez S. Form 1040ez Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Form 1040ez S. Form 1040ez Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 1040ez W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. Form 1040ez Prev  Up  Next   Home   More Online Publications
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IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act

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IR-2014-19, Feb. 25, 2014

The Internal Revenue Service is offering educational Health Care Tax Tips to help individuals understand how the Affordable Care Act may affect their taxes. 

The IRS has designed the Health Care Tax Tips to help people understand what they need to know for the federal individual income tax returns they are filing this year, as well as for future tax returns. This includes information on the Premium Tax Credit and making health care coverage choices.

Although many of the tax provisions included in the law went into effect on Jan. 1, 2014, most do not affect the 2013 tax returns. 

The Health Care Tax Tips, which are now available at IRS.gov/aca, include:

    • IRS Reminds Individuals of Health Care Choices for 2014 — Find out what you need to know about how health care choices you make for 2014 may affect your taxes.
    • The Health Insurance Marketplace – Learn about Your Health Insurance Coverage Options Find out about getting health care coverage through the Health Insurance Marketplace.
    • The Premium Tax Credit — Learn the basics of the Premium Tax Credit, including who might be eligible and how to get the credit.
    • The Individual Shared Responsibility Payment – An Overview — Provides information about types of qualifying coverage, exemptions from having coverage, and making a payment if you do not have qualifying coverage or an exemption.
    • Three Timely Tips about Taxes and the Health Care Law —  Provides tips that help with filing the 2013 tax return, including information about employment status, tax favored health plans and itemized deductions.
    • Four Tax Facts about the Health Care Law for Individuals — Offers basic tips to help people determine if the Affordable Care Act affects them and their families, and where to find more information.
    • Changes in Circumstances can Affect your Premium Tax Credit — Learn the importance of reporting any changes in circumstances that involve family size or income when advance payments of the Premium Tax Credit are involved.

In addition to Health Care Tax Tips, the IRS.gov/aca website offers informative flyers and brochures, Frequently Asked Questions and in-depth legal guidance regarding the tax provisions of the Affordable Care Act.   

Individuals interested in receiving copies of IRS tax tips via email on a variety of topics, including the Affordable Care Act, can subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

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Page Last Reviewed or Updated: 12-Mar-2014

The Form 1040ez

Form 1040ez Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Form 1040ez Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Form 1040ez Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Form 1040ez Vea la Tabla V que aparece a continuación. Form 1040ez Tabla V. Form 1040ez Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Form 1040ez SI busca más información sobre la deducción por. Form 1040ez . Form 1040ez . Form 1040ez ENTONCES vea. Form 1040ez . Form 1040ez . Form 1040ez Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Form 1040ez Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Form 1040ez Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Form 1040ez Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Form 1040ez Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Form 1040ez Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Form 1040ez Multa por retiro prematuro de ahorros el capítulo 7 . Form 1040ez Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Form 1040ez Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Form 1040ez Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Form 1040ez Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Form 1040ez Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Form 1040ez Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Form 1040ez S. Form 1040ez Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Form 1040ez Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Form 1040ez Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Form 1040ez Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Form 1040ez Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Form 1040ez Table of Contents 17. Form 1040ez   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Form 1040ez   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Form 1040ez Documento (instrumento) de divorcio o separación judicial. Form 1040ez Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Form 1040ez Impuestos y seguro. Form 1040ez Otros pagos a terceros. Form 1040ez Documentos Firmados Después de 1984Pagos a terceros. Form 1040ez Excepción. Form 1040ez Pagos sustitutivos. Form 1040ez Específicamente designado como pensión para hijos menores. Form 1040ez Contingencia relacionada con su hijo. Form 1040ez Pago claramente asociado con una contingencia. Form 1040ez Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Form 1040ez   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications