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

IR-2012-23, Feb. 16, 2012

WASHINGTON –– The Internal Revenue Service today issued its annual “Dirty Dozen” ranking of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud.

The Dirty Dozen listing, compiled by the IRS each year, lists a variety of common scams taxpayers can encounter at any point during the year. But many of these schemes peak during filing season as people prepare their tax returns.

“Taxpayers should be careful and avoid falling into a trap with the Dirty Dozen,” said IRS Commissioner Doug Shulman. “Scam artists will tempt people in-person, on-line and by e-mail with misleading promises about lost refunds and free money. Don’t be fooled by these scams.”

Illegal scams can lead to significant penalties and interest and possible criminal prosecution. The IRS Criminal Investigation Division works closely with the Department of Justice to shutdown scams and prosecute the criminals behind them.

The following is the Dirty Dozen tax scams for 2012:

Identity Theft

Topping this year’s list Dirty Dozen list is identity theft. In response to growing identity theft concerns, the IRS has embarked on a comprehensive strategy that is focused on preventing, detecting and resolving identity theft cases as soon as possible. In addition to the law-enforcement crackdown, the IRS has stepped up its internal reviews to spot false tax returns before tax refunds are issued as well as working to help victims of the identity theft refund schemes.

Identity theft cases are among the most complex ones the IRS handles, but the agency is committed to working with taxpayers who have become victims of identity theft.

The IRS is increasingly seeing identity thieves looking for ways to use a legitimate taxpayer’s identity and personal information to file a tax return and claim a fraudulent refund.
 
An IRS notice informing a taxpayer that more than one return was filed in the taxpayer’s name or that the taxpayer received wages from an unknown employer may be the first tip off the individual receives that he or she has been victimized. 

The IRS has a robust screening process with measures in place to stop fraudulent returns. While the IRS is continuing to address tax-related identity theft aggressively, the agency is also seeing an increase in identity crimes, including more complex schemes. In 2011, the IRS protected more than $1.4 billion of taxpayer funds from getting into the wrong hands due to identity theft.

In January, the IRS announced the results of a massive, national sweep cracking down on suspected identity theft perpetrators as part of a stepped-up effort against refund fraud and identity theft.  Working with the Justice Department’s Tax Division and local U.S. Attorneys’ offices, the nationwide effort targeted 105 people in 23 states.

Anyone who believes his or her personal information has been stolen and used for tax purposes should immediately contact the IRS Identity Protection Specialized Unit.  For more information, visit the special identity theft page at www.IRS.gov/identitytheft

Phishing

Phishing is a scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information. Armed with this information, a criminal can commit identity theft or financial theft.

If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System (EFTPS), report it by sending it to phishing@irs.gov.

It is important to keep in mind the IRS does not initiate contact with taxpayers by email to request personal or financial information.  This includes any type of electronic communication, such as text messages and social media channels.  The IRS has information that can help you protect yourself from email scams.

Return Preparer Fraud

About 60 percent of taxpayers will use tax professionals this year to prepare and file their tax returns. Most return preparers provide honest service to their clients. But as in any other business, there are also some who prey on unsuspecting taxpayers.

Questionable return preparers have been known to skim off their clients’ refunds, charge inflated fees for return preparation services and attract new clients by promising guaranteed or inflated refunds. Taxpayers should choose carefully when hiring a tax preparer. Federal courts have issued hundreds of injunctions ordering individuals to cease preparing returns, and the Department of Justice has pending complaints against many others.

In 2012, every paid preparer needs to have a Preparer Tax Identification Number (PTIN) and enter it on the returns he or she prepares.

Signals to watch for when you are dealing with an unscrupulous return preparer would include that they:

  • Do not sign the return or place a Preparer Tax identification Number on it.
  • Do not give you a copy of your tax return.
  • Promise larger than normal tax refunds.
  • Charge a percentage of the refund amount as preparation fee.
  • Require you to split the refund to pay the preparation fee.
  • Add forms to the return you have never filed before.
  • Encourage you to place false information on your return, such as false income, expenses and/or credits.

For advice on how to find a competent tax professional, see  Tips for Choosing a Tax Preparer.

Hiding Income Offshore

Over the years, numerous individuals have been identified as evading U.S. taxes by hiding income in offshore banks, brokerage accounts or nominee entities, using debit cards, credit cards or wire transfers to access the funds. Others have employed foreign trusts, employee-leasing schemes, private annuities or insurance plans for the same purpose.

The IRS uses information gained from its investigations to pursue taxpayers with undeclared accounts, as well as the banks and bankers suspected of helping clients hide their assets overseas. The IRS works closely with the Department of Justice to prosecute tax evasion cases.

While there are legitimate reasons for maintaining financial accounts abroad, there are reporting requirements that need to be fulfilled. U.S. taxpayers who maintain such accounts and who do not comply with reporting and disclosure requirements are breaking the law and risk significant penalties and fines, as well as the possibility of criminal prosecution.
 
Since 2009, 30,000 individuals have come forward voluntarily to disclose their foreign financial accounts, taking advantage of special opportunities to bring their money back into the U.S. tax system and resolve their tax obligations. And, with new foreign account reporting requirements being phased in over the next few years, hiding income offshore will become increasingly more difficult.

At the beginning of this year, the IRS reopened the Offshore Voluntary Disclosure Program (OVDP) following continued strong interest from taxpayers and tax practitioners after the closure of the 2011 and 2009 programs. The IRS continues working on a wide range of international tax issues and follows ongoing efforts with the Justice Department to pursue criminal prosecution of international tax evasion.  This program will be open for an indefinite period until otherwise announced.

The IRS has collected $3.4 billion so far from people who participated in the 2009 offshore program, reflecting closures of about 95 percent of the cases from the 2009 program. On top of that, the IRS has collected an additional $1 billion from up front payments required under the 2011 program.  That number will grow as the IRS processes the 2011 cases.

“Free Money” from the IRS & Tax Scams Involving Social Security

Flyers and advertisements for free money from the IRS, suggesting that the taxpayer can file a tax return with little or no documentation, have been appearing in community churches around the country. These schemes are also often spread by word of mouth as unsuspecting and well-intentioned people tell their friends and relatives.

Scammers prey on low income individuals and the elderly. They build false hopes and charge people good money for bad advice. In the end, the victims discover their claims are rejected. Meanwhile, the promoters are long gone. The IRS warns all taxpayers to remain vigilant.

There are a number of tax scams involving Social Security. For example, scammers have been known to lure the unsuspecting with promises of non-existent Social Security refunds or rebates. In another situation, a taxpayer may really be due a credit or refund but uses inflated information to complete the return. 

Beware. Intentional mistakes of this kind can result in a $5,000 penalty.

False/Inflated Income and Expenses

Including income that was never earned, either as wages or as self-employment income in order to maximize refundable credits, is another popular scam. Claiming income you did not earn or expenses you did not pay in order to secure larger refundable credits such as the Earned Income Tax Credit could have serious repercussions.  This could result in repaying the erroneous refunds, including interest and penalties, and in some cases, even prosecution. 

Additionally, some taxpayers are filing excessive claims for the fuel tax credit. Farmers and other taxpayers who use fuel for off-highway business purposes may be eligible for the fuel tax credit. But other individuals have claimed the tax credit when their occupations or income levels make the claims unreasonable. Fraud involving the fuel tax credit is considered a frivolous tax claim and can result in a penalty of $5,000.

False Form 1099 Refund Claims

In this ongoing scam, the perpetrator files a fake information return, such as a Form 1099 Original Issue Discount (OID), to justify a false refund claim on a corresponding tax return. In some cases, individuals have made refund claims based on the bogus theory that the federal government maintains secret accounts for U.S. citizens and that taxpayers can gain access to the accounts by issuing 1099-OID forms to the IRS.

Don’t fall prey to people who encourage you to claim deductions or credits to which you are not entitled or willingly allow others to use your information to file false returns. If you are a party to such schemes, you could be liable for financial penalties or even face criminal prosecution.

Frivolous Arguments

Promoters of frivolous schemes encourage taxpayers to make unreasonable and outlandish claims to avoid paying the taxes they owe. The IRS has a list of frivolous tax arguments that taxpayers should avoid. These arguments are false and have been thrown out of court. While taxpayers have the right to contest their tax liabilities in court, no one has the right to disobey the law.

Falsely Claiming Zero Wages

Filing a phony information return is an illegal way to lower the amount of taxes an individual owes. Typically, a Form 4852 (Substitute Form W-2) or a “corrected” Form 1099 is used as a way to improperly reduce taxable income to zero. The taxpayer may also submit a statement rebutting wages and taxes reported by a payer to the IRS.

Sometimes, fraudsters even include an explanation on their Form 4852 that cites statutory language on the definition of wages or may include some reference to a paying company that refuses to issue a corrected Form W-2 for fear of IRS retaliation. Taxpayers should resist any temptation to participate in any variations of this scheme. Filing this type of return may result in a $5,000 penalty.

Abuse of Charitable Organizations and Deductions

IRS examiners continue to uncover the intentional abuse of 501(c)(3) organizations, including arrangements that improperly shield income or assets from taxation and attempts by donors to maintain control over donated assets or the income from donated property. The IRS is investigating schemes that involve the donation of non-cash assets –– including situations in which several organizations claim the full value of the same non-cash contribution. Often these donations are highly overvalued or the organization receiving the donation promises that the donor can repurchase the items later at a price set by the donor. The Pension Protection Act of 2006 imposed increased penalties for inaccurate appraisals and set new standards for qualified appraisals.

Disguised Corporate Ownership

Third parties are improperly used to request employer identification numbers and form corporations that obscure the true ownership of the business.

These entities can be used to underreport income, claim fictitious deductions, avoid filing tax returns, participate in listed transactions and facilitate money laundering, and financial crimes. The IRS is working with state authorities to identify these entities and bring the owners into compliance with the law.

Misuse of Trusts

For years, unscrupulous promoters have urged taxpayers to transfer assets into trusts. While there are legitimate uses of trusts in tax and estate planning, some highly questionable transactions promise reduction of income subject to tax, deductions for personal expenses and reduced estate or gift taxes. Such trusts rarely deliver the tax benefits promised and are used primarily as a means of avoiding income tax liability and hiding assets from creditors, including the IRS.

IRS personnel have seen an increase in the improper use of private annuity trusts and foreign trusts to shift income and deduct personal expenses. As with other arrangements, taxpayers should seek the advice of a trusted professional before entering a trust arrangement.
 

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The Irs Free State Filing

Irs free state filing Publication 571 - Introductory Material Table of Contents Future Developments What's New for 2013 What's New for 2014 Reminder IntroductionOrdering forms and publications. Irs free state filing Tax questions. Irs free state filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 571 and its instructions, such as legislation enacted after they were published, go to www. Irs free state filing irs. Irs free state filing gov/pub571. Irs free state filing What's New for 2013 Retirement savings contributions credit. Irs free state filing  For 2013, the adjusted gross income limitations have increased from $57,500 to $59,000 for married filing jointly filers, from $43,125 to $44,250 for head of household filers, and from $28,750 to $29,500 for single, married filing separately, or qualifying widow(er) with dependent child filers. Irs free state filing See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Irs free state filing Limit on elective deferrals. Irs free state filing  For 2013, the limit on elective deferrals has increased from $17,000 to $17,500. Irs free state filing Limit on annual additions. Irs free state filing  For 2013, the limit on annual additions has increased from $50,000 to $51,000. Irs free state filing What's New for 2014 Retirement savings contributions credit. Irs free state filing  For 2014, the adjusted gross income limitations have increased from $59,000 to $60,000 for married filing jointly filers, from $44,250 to $45,000 for head of household filers, and from $29,500 to $30,000 for single, married filing separately, or qualifying widow(er) with dependent child filers. Irs free state filing See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Irs free state filing Limit on elective deferrals. Irs free state filing  For 2014, the limit on elective deferrals remains unchanged at $17,500. Irs free state filing Limit on annual additions. Irs free state filing  For 2014, the limit on annual additions has increased from $51,000 to $52,000. Irs free state filing Reminder Photographs of missing children. Irs free state filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs free state filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs free state filing 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 free state filing Introduction This publication can help you better understand the tax rules that apply to your 403(b) (tax-sheltered annuity) plan. Irs free state filing In this publication, you will find information to help you: Determine the maximum amount that can be contributed to your 403(b) account in 2014. Irs free state filing Determine the maximum amount that could have been contributed to your 403(b) account in 2013. Irs free state filing Identify excess contributions. Irs free state filing Understand the basic rules for claiming the retirement savings contributions credit. Irs free state filing Understand the basic rules for distributions and rollovers from 403(b) accounts. Irs free state filing This publication does not provide specific information on the following topics. Irs free state filing Distributions from 403(b) accounts. Irs free state filing This is covered in Publication 575, Pension and Annuity Income. Irs free state filing Rollovers. Irs free state filing This is covered in Publication 590, Individual Retirement Arrangements (IRAs). Irs free state filing How to use this publication. Irs free state filing   This publication is organized into chapters to help you find information easily. Irs free state filing    Chapter 1 answers questions frequently asked by 403(b) plan participants. Irs free state filing    Chapters 2 through 6 explain the rules and terms you need to know to figure the maximum amount that could have been contributed to your 403(b) account for 2013 and the maximum amount that can be contributed to your 403(b) account in 2014. Irs free state filing    Chapter 7 provides general information on the prevention and correction of excess contributions to your 403(b) account. Irs free state filing    Chapter 8 provides general information on distributions, transfers, and rollovers. Irs free state filing    Chapter 9 provides blank worksheets that you will need to accurately and actively participate in your 403(b) plan. Irs free state filing Filled-in samples of most of these worksheets can be found throughout this publication. Irs free state filing    Chapter 10 explains the rules for claiming the retirement savings contributions credit (saver's credit). Irs free state filing Comments and suggestions. Irs free state filing   We welcome your comments about this publication and your suggestions for future editions. Irs free state filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs free state filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs free state filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs free state filing   You can send your comments from www. Irs free state filing irs. Irs free state filing gov/formspubs/. Irs free state filing Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs free state filing ”   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 free state filing Ordering forms and publications. Irs free state filing   Visit www. Irs free state filing irs. Irs free state filing 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 free state filing  Internal Revenue Service 1201 N. Irs free state filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs free state filing   If you have a tax question, check the information available on IRS. Irs free state filing gov or call 1-800-829-1040. Irs free state filing We cannot answer tax questions sent to either of the above addresses. Irs free state filing Useful Items - You may want to see: Publication 517 Social Security and Other Information for Members of the Clergy and Religious Workers 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) W-2 Wage and Tax Statement 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs free state filing 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5330 Return of Excise Taxes Related to Employee Benefit Plans Prev  Up  Next   Home   More Online Publications