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Irs 1040ezIrs 1040ez Publication 570 - Introductory Material Table of Contents Future developments. Irs 1040ez What's New Reminders IntroductionOrdering forms and publications. Irs 1040ez Tax questions. Irs 1040ez Useful Items - You may want to see: Future developments. Irs 1040ez For information about any additional changes to the 2013 tax law affecting Pub. Irs 1040ez 570, please go to www. Irs 1040ez irs. Irs 1040ez gov/pub570. Irs 1040ez What's New Maximum income subject to social security tax. Irs 1040ez . Irs 1040ez For 2013, the maximum amount of self-employment income subject to social security is $113,700. Irs 1040ez Optional methods to figure net earnings. Irs 1040ez . Irs 1040ez For 2013, the maximum income for using the optional methods is $4,640. Irs 1040ez Additional Medicare Tax. Irs 1040ez Beginning in 2013, you may be required to pay Additional Medicare Tax. Irs 1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. Irs 1040ez For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Irs 1040ez S. Irs 1040ez Tax Return in chapter 4. Irs 1040ez Net Investment Income Tax. Irs 1040ez Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Irs 1040ez 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. Irs 1040ez 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. Irs 1040ez Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Irs 1040ez The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Irs 1040ez 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. Irs 1040ez Reminders Individual taxpayer identification numbers (ITINs) for aliens. Irs 1040ez 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. Irs 1040ez For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Irs 1040ez 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). Irs 1040ez If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Irs 1040ez Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Irs 1040ez The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Irs 1040ez Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Irs 1040ez Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Irs 1040ez irs. Irs 1040ez gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Irs 1040ez An ITIN is for tax use only. Irs 1040ez It does not entitle you to social security benefits or change your employment or immigration status under U. Irs 1040ez S. Irs 1040ez law. Irs 1040ez Electronic filing. Irs 1040ez . Irs 1040ez You can e-file Form 1040-SS. Irs 1040ez For general information about electronic filing, visit www. Irs 1040ez irs. Irs 1040ez gov/efile. Irs 1040ez Earned income credit (EIC). Irs 1040ez Generally, if you are a bona fide resident of a U. Irs 1040ez S. Irs 1040ez possession, you cannot claim the EIC on your U. Irs 1040ez S. Irs 1040ez tax return. Irs 1040ez However, certain U. Irs 1040ez S. Irs 1040ez possessions may allow bona fide residents to claim the EIC on their possession tax return. Irs 1040ez To claim the EIC on your U. Irs 1040ez S. Irs 1040ez 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. Irs 1040ez If you have a child, the child must have lived with you in the United States for more than half the year. Irs 1040ez For this purpose, the United States includes only the 50 states and the District of Columbia. Irs 1040ez Special rules apply to military personnel stationed outside the United States. Irs 1040ez For more information on this credit, see Publication 596, Earned Income Credit. Irs 1040ez Form 8938, Statement of Specified Foreign Financial Assets. Irs 1040ez 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. Irs 1040ez S. Irs 1040ez income tax return with the IRS. Irs 1040ez If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Irs 1040ez See Bona fide resident of a U. Irs 1040ez S. Irs 1040ez possession, in the Instructions for Form 8938 for more details. Irs 1040ez For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Irs 1040ez irs. Irs 1040ez gov/businesses/corporations/article/0,,id=236667,00. Irs 1040ez html. Irs 1040ez 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. Irs 1040ez Change of address. Irs 1040ez If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Irs 1040ez S. Irs 1040ez possession tax administration, if appropriate. Irs 1040ez Mail Form 8822 to the Internal Revenue Service Center or U. Irs 1040ez S. Irs 1040ez possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Irs 1040ez 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. Irs 1040ez Photographs of missing children. Irs 1040ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs 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. Irs 1040ez Introduction This publication discusses how to treat income received from the following U. Irs 1040ez S. Irs 1040ez possessions on your tax return(s). Irs 1040ez American Samoa. Irs 1040ez The Commonwealth of Puerto Rico (Puerto Rico). Irs 1040ez The Commonwealth of the Northern Mariana Islands (CNMI). Irs 1040ez Guam. Irs 1040ez The U. Irs 1040ez S. Irs 1040ez Virgin Islands (USVI). Irs 1040ez Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Irs 1040ez Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Irs 1040ez 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. Irs 1040ez Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Irs 1040ez You may have to file a U. Irs 1040ez S. Irs 1040ez tax return only, a possession tax return only, or both returns. Irs 1040ez This generally depends on whether you are a bona fide resident of the possession. Irs 1040ez In some cases, you may have to file a U. Irs 1040ez S. Irs 1040ez return, but will be able to exclude income earned in a possession from U. Irs 1040ez S. Irs 1040ez tax. Irs 1040ez You can find illustrated examples of some of the additional forms required in chapter 5. Irs 1040ez If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Irs 1040ez S. Irs 1040ez income tax return, the information in chapter 4 will tell you how to file your U. Irs 1040ez S. Irs 1040ez tax return. Irs 1040ez This information also applies if you have income from U. Irs 1040ez S. Irs 1040ez 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. Irs 1040ez These other U. Irs 1040ez S. Irs 1040ez insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Irs 1040ez If you need information on U. Irs 1040ez S. Irs 1040ez taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Irs 1040ez S. Irs 1040ez possession, write to the tax department of that possession. Irs 1040ez Their addresses are provided in chapter 3 under the individual headings for each possession. Irs 1040ez Comments and suggestions. Irs 1040ez We welcome your comments about this publication and your suggestions for future editions. Irs 1040ez You can send us comments from www. Irs 1040ez irs. Irs 1040ez gov/formspubs/. Irs 1040ez Click on “More Information”and then on “Comment on Tax Forms and Publications. Irs 1040ez ” 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. Irs 1040ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irs 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 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. Irs 1040ez Ordering forms and publications. Irs 1040ez Visit www. Irs 1040ez irs. Irs 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. Irs 1040ez Internal Revenue Service 1201 N. Irs 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs 1040ez If you have a tax question, check the information available on IRS. Irs 1040ez gov or call 1-800-829-1040. Irs 1040ez We cannot answer tax questions sent to either of the above addresses. Irs 1040ez You can get the necessary possession tax forms at the tax office for the appropriate possession. Irs 1040ez The office addresses are given in chapter 3. Irs 1040ez Useful Items - You may want to see: Publication 54 Tax Guide for U. Irs 1040ez S. Irs 1040ez Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Irs 1040ez S. Irs 1040ez 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. Irs 1040ez S. Irs 1040ez 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. Irs 1040ez S. Irs 1040ez 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. Irs 1040ez S. Irs 1040ez Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Irs 1040ez S. Irs 1040ez 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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The Taxpayer Advocacy Panel is a volunteer organization that works to improve the customer service of the Internal Revenue Service by collecting the comments and recommendations of taxpayers and bringing their concerns to the attention of the IRS.