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How To File Past Tax Returns

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How To File Past Tax Returns

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

Topic 157 - Change of Address – How to Notify the IRS

If your address has changed, you need to notify the IRS to ensure you receive any IRS refunds or correspondence. There are several ways to notify the IRS of an address change. If you change your address before filing your return, write the new address in the appropriate boxes on your return when you file. When your return is processed, we will update your records.

If you change your address after filing your return, you should notify the post office that services your old address. Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check. To change your address with the IRS, you may complete a Form 8822 (PDF), Change of Address, and/or a Form 8822-B (PDF), Change of Address — Business, and send them to the address shown on the forms. Note: Beginning January 1, 2014, any entity with an EIN must file Form 8822-B to report to the IRS the latest change to its responsible party. For more information, see "responsible party" in Form 8822-B. You may download Forms 8822 and 8822-B from www.irs.gov or order them by calling 800-TAX-FORM (800-829-3676).

You may also write to inform us of your address change. If you write, we need your full name, old and new addresses, social security number, individual taxpayer identification number or employer identification number and signature. If you filed a joint return, you should provide the same information and signatures for both spouses. Send your written address change information to the campus where you filed your last return. The campus addresses are listed in the instructions to the tax forms.

If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.

Page Last Reviewed or Updated: March 20, 2014

The How To File Past Tax Returns

How to file past tax returns 4. How to file past tax returns   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. How to file past tax returns Adjusted gross income. How to file past tax returns Distributions received by spouse. How to file past tax returns Testing period. How to file past tax returns What's New Modified AGI limit for retirement savings contributions credit increased. How to file past tax returns  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). How to file past tax returns Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). How to file past tax returns You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). How to file past tax returns This credit could reduce the federal income tax you pay dollar for dollar. How to file past tax returns    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. How to file past tax returns You were born before January 2, 1996. How to file past tax returns You are not a full-time student (explained next). How to file past tax returns No one else, such as your parent(s), claims an exemption for you on their tax return. How to file past tax returns Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). How to file past tax returns Full-time student. How to file past tax returns   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. How to file past tax returns You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. How to file past tax returns Adjusted gross income. How to file past tax returns   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. How to file past tax returns However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. How to file past tax returns Eligible contributions. How to file past tax returns   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. How to file past tax returns They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. How to file past tax returns For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. How to file past tax returns Reducing eligible contributions. How to file past tax returns   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. How to file past tax returns Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. How to file past tax returns   Do not reduce your eligible contributions by any of the following. How to file past tax returns The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. How to file past tax returns Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. How to file past tax returns Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. How to file past tax returns Loans from a qualified employer plan treated as a distribution. How to file past tax returns Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). How to file past tax returns Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). How to file past tax returns Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. How to file past tax returns Distributions from a military retirement plan. How to file past tax returns Distributions from an inherited IRA by a nonspousal beneficiary. How to file past tax returns Distributions received by spouse. How to file past tax returns   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. How to file past tax returns Testing period. How to file past tax returns   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. How to file past tax returns Example. How to file past tax returns You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. How to file past tax returns You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. How to file past tax returns Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. How to file past tax returns You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. How to file past tax returns You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. How to file past tax returns Maximum eligible contributions. How to file past tax returns   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. How to file past tax returns Effect on other credits. How to file past tax returns   The amount of this credit will not change the amount of your refundable tax credits. How to file past tax returns A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. How to file past tax returns Maximum credit. How to file past tax returns   This is a nonrefundable credit. How to file past tax returns The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. How to file past tax returns If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. How to file past tax returns How to figure and report the credit. How to file past tax returns   The amount of the credit you can get is based on the contributions you make and your credit rate. How to file past tax returns Your credit rate can be as low as 10% or as high as 50%. How to file past tax returns Your credit rate depends on your income and your filing status. How to file past tax returns See Form 8880 to determine your credit rate. How to file past tax returns   The maximum contribution taken into account is $2,000 per person. How to file past tax returns On a joint return, up to $2,000 is taken into account for each spouse. How to file past tax returns   Figure the credit on Form 8880. How to file past tax returns Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. How to file past tax returns Prev  Up  Next   Home   More Online Publications