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FreestatetaxreturnFreestatetaxreturn Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. Freestatetaxreturn Ordering forms and publications. Freestatetaxreturn Tax questions. Freestatetaxreturn 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. Freestatetaxreturn irs. Freestatetaxreturn gov/pub525. Freestatetaxreturn What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. Freestatetaxreturn For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. Freestatetaxreturn For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. Freestatetaxreturn Itemized deduction for medical expenses. Freestatetaxreturn Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). Freestatetaxreturn If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. Freestatetaxreturn 5% of AGI. Freestatetaxreturn Additional Medicare Tax. Freestatetaxreturn Beginning in 2013, a 0. Freestatetaxreturn 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). Freestatetaxreturn For more information, see Form 8959 and its instructions. Freestatetaxreturn Net Investment Income Tax (NIIT). Freestatetaxreturn Beginning in 2013, the NIIT applies at a rate of 3. Freestatetaxreturn 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. Freestatetaxreturn 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. Freestatetaxreturn For more information, see Form 8960 and its instructions. Freestatetaxreturn Reminders Terrorist attacks. Freestatetaxreturn You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. Freestatetaxreturn For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Freestatetaxreturn Gulf oil spill. Freestatetaxreturn You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. Freestatetaxreturn See Gulf oil spill under Other Income, later. Freestatetaxreturn Qualified settlement income. Freestatetaxreturn . Freestatetaxreturn 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. Freestatetaxreturn 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. Freestatetaxreturn See Exxon Valdez settlement income under Other Income, later. Freestatetaxreturn Foreign income. Freestatetaxreturn If you are a U. Freestatetaxreturn S. Freestatetaxreturn 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. Freestatetaxreturn S. Freestatetaxreturn law. Freestatetaxreturn 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. Freestatetaxreturn 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). Freestatetaxreturn If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Freestatetaxreturn For details, see Publication 54, Tax Guide for U. Freestatetaxreturn S. Freestatetaxreturn Citizens and Resident Aliens Abroad. Freestatetaxreturn Disaster mitigation payments. Freestatetaxreturn . Freestatetaxreturn 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. Freestatetaxreturn For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. Freestatetaxreturn Qualified joint venture. Freestatetaxreturn 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. Freestatetaxreturn See Partnership Income under Business and Investment Income, later. Freestatetaxreturn Photographs of missing children. Freestatetaxreturn The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Freestatetaxreturn Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Freestatetaxreturn 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. Freestatetaxreturn Introduction You can receive income in the form of money, property, or services. Freestatetaxreturn This publication discusses many kinds of income and explains whether they are taxable or nontaxable. Freestatetaxreturn It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. Freestatetaxreturn It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. Freestatetaxreturn Check the index for the location of a specific subject. Freestatetaxreturn In most cases, an amount included in your income is taxable unless it is specifically exempted by law. Freestatetaxreturn Income that is taxable must be reported on your return and is subject to tax. Freestatetaxreturn Income that is nontaxable may have to be shown on your tax return but is not taxable. Freestatetaxreturn Constructively received income. Freestatetaxreturn You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. Freestatetaxreturn 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. Freestatetaxreturn 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. Freestatetaxreturn 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. Freestatetaxreturn Assignment of income. Freestatetaxreturn Income received by an agent for you is income you constructively received in the year the agent received it. Freestatetaxreturn 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. Freestatetaxreturn Example. Freestatetaxreturn You and your employer agree that part of your salary is to be paid directly to one of your creditors. Freestatetaxreturn You must include that amount in your income when your creditor receives it. Freestatetaxreturn Prepaid income. Freestatetaxreturn In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. Freestatetaxreturn 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. Freestatetaxreturn In this case, you include the payment in your income as you earn it by performing the services. Freestatetaxreturn Comments and suggestions. Freestatetaxreturn We welcome your comments about this publication and your suggestions for future editions. Freestatetaxreturn You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Freestatetaxreturn NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Freestatetaxreturn Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Freestatetaxreturn You can send your comments from www. Freestatetaxreturn irs. Freestatetaxreturn gov/formspubs/. Freestatetaxreturn Click on “More Information” and then on “Comment on Tax Forms and Publications. Freestatetaxreturn ” 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. Freestatetaxreturn Ordering forms and publications. Freestatetaxreturn Visit www. Freestatetaxreturn irs. Freestatetaxreturn 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. Freestatetaxreturn Internal Revenue Service 1201 N. Freestatetaxreturn Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Freestatetaxreturn If you have a tax question, check the information available on IRS. Freestatetaxreturn gov or call 1-800-829-1040. Freestatetaxreturn We cannot answer tax questions sent to either of the above addresses. Freestatetaxreturn 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. Freestatetaxreturn S. Freestatetaxreturn Individual Income Tax Return 1040A U. Freestatetaxreturn S. Freestatetaxreturn Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Freestatetaxreturn S. Freestatetaxreturn Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Freestatetaxreturn W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications. Freestatetaxreturn Prev Up Next Home More Online Publications
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