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Military turbotax Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Military turbotax Tax questions. Military turbotax What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. Military turbotax irs. Military turbotax gov/pub519. Military turbotax Introduction For tax purposes, an alien is an individual who is not a U. Military turbotax S. Military turbotax citizen. Military turbotax Aliens are classified as nonresident aliens and resident aliens. Military turbotax This publication will help you determine your status and give you information you will need to file your U. Military turbotax S. Military turbotax tax return. Military turbotax Resident aliens generally are taxed on their worldwide income, the same as U. Military turbotax S. Military turbotax citizens. Military turbotax Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Military turbotax The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Military turbotax Resident aliens are generally treated the same as U. Military turbotax S. Military turbotax citizens and can find more information in other IRS publications. Military turbotax Table A, Where To Find What You Need To Know About U. Military turbotax S. Military turbotax Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. Military turbotax Answers to frequently asked questions are presented in the back of the publication. Military turbotax Table A. Military turbotax Where To Find What You Need To Know About U. Military turbotax S. Military turbotax Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. Military turbotax Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. Military turbotax See chapter 6. Military turbotax I am a resident alien and my spouse is a nonresident alien. Military turbotax Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. Military turbotax See Community Income in chapter 2. Military turbotax Is all my income subject to U. Military turbotax S. Military turbotax tax? See chapter 2. Military turbotax See chapter 3. Military turbotax Is my scholarship subject to U. Military turbotax S. Military turbotax tax? See Scholarship Grants, Prizes, and Awards in chapter 2. Military turbotax See Scholarship and Fellowship Grants in chapter 3. Military turbotax See chapter 9. Military turbotax What is the tax rate on my income subject to U. Military turbotax S. Military turbotax tax? See chapter 4. Military turbotax I moved to the United States this year. Military turbotax Can I deduct my moving expenses on my U. Military turbotax S. Military turbotax return? See Deductions in chapter 5. Military turbotax Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. Military turbotax I pay income taxes to my home country. Military turbotax Can I get credit for these taxes on my U. Military turbotax S. Military turbotax tax return? See Tax Credits and Payments in chapter 5. Military turbotax What forms must I file and when and where do I file them? See chapter 7. Military turbotax How should I pay my U. Military turbotax S. Military turbotax income taxes? See chapter 8. Military turbotax Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. Military turbotax See chapter 9. Military turbotax Are employees of foreign governments and international organizations exempt from U. Military turbotax S. Military turbotax tax? See chapter 10. Military turbotax Is there anything special I have to do before leaving the United States? See chapter 11. Military turbotax See Expatriation Tax in chapter 4. Military turbotax Comments and suggestions. Military turbotax   We welcome your comments about this publication and your suggestions for future editions. Military turbotax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Military turbotax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Military turbotax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Military turbotax   You can send us comments from www. Military turbotax irs. Military turbotax gov/formspubs/. Military turbotax Click on “More Information” and then on “Comment on Tax Forms and Publications. Military turbotax ”   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. Military turbotax Ordering forms and publications. Military turbotax   Visit www. Military turbotax irs. Military turbotax gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Military turbotax Internal Revenue Service 1201 N. Military turbotax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Military turbotax   If you have a tax question, check the information available on IRS. Military turbotax gov or call 1-800-829-1040. Military turbotax We cannot answer tax questions sent to either of the above addresses. Military turbotax What's New Personal exemption increased. Military turbotax  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. Military turbotax U. Military turbotax S. Military turbotax real property interest. Military turbotax  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Military turbotax The provision has been extended through 2013. Military turbotax The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Military turbotax S. Military turbotax real property interest will continue to apply to any distribution from a RIC in 2013. Military turbotax Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Military turbotax See Qualified investment entities under U. Military turbotax S. Military turbotax Real Property Interest. Military turbotax Interest-related dividends and short-term capital gain dividends received from mutual funds. Military turbotax  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Military turbotax These provisions have been extended through 2013. Military turbotax The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). Military turbotax Multi-level marketing. Military turbotax  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. Military turbotax See Multi-level marketing under Personal Services in chapter 2. Military turbotax Additional Medicare Tax. Military turbotax  For 2013, you may be required to pay Additional Medicare Tax. Military turbotax Also, you may need to report Additional Medicare Tax withheld by your employer. Military turbotax For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. Military turbotax For more information on Additional Medicare Tax, go to IRS. Military turbotax gov and enter “Additional Medicare Tax” in the search box. Military turbotax Reminders Refunds of certain withholding tax delayed. Military turbotax  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Military turbotax Allow up to 6 months for these refunds to be issued. Military turbotax Third party designee. Military turbotax  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. Military turbotax This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Military turbotax It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Military turbotax Also, the authorization can be revoked. Military turbotax See your income tax return instructions for details. Military turbotax Change of address. Military turbotax . Military turbotax  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Military turbotax Photographs of missing children. Military turbotax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Military turbotax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Military turbotax 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. Military turbotax Prev  Up  Next   Home   More Online Publications
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IRS Criminal Investigation Combats Identity Theft Refund Fraud

IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft

FS-2014-3, January 2014

The Internal Revenue Service (IRS) has seen a significant increase in refund fraud that involves identity thieves who file false claims for refunds by stealing and using someone's Social Security number. The investigative work done by Criminal Investigation (CI) is a major component of the IRS’s efforts to combat tax-related identity theft. 

Statistical Data 

In Fiscal Year (FY) 2013, the IRS initiated approximately 1,492 identity theft related criminal investigations, an increase of 66 percent over investigations initiated in FY 2012. Direct investigative time applied to identity theft related investigations has increased 216 percent over the last two years. Prosecution recommendations, indictments, and those convicted and sentenced for identity theft violations have increased dramatically since FY 2011. Sentences handed down for convictions relating to identity theft have been significant, ranging from two months to 317 months.  
 

 

FY2013

FY 2012

  FY 2011

 Investigations Initiated

1492

898

276

 Prosecution Recommendations

1257

544

218

 Indictments/Informations

1050

494

165

 Sentenced

438

223

80


Enforcement Efforts 

Criminal Investigation is committed to investigating and prosecuting identity thieves who attempt to defraud the federal government by filing fraudulent refund claims using another person’s identifying information.

The IRS continues to seek out and identify additional tools and methods to combat the proliferation of tax-related identity theft.  FY 2013 efforts include: 

Identity Theft Enforcement Sweeps - In January 2013, Criminal Investigation conducted a coordinated identity theft enforcement sweep in collaboration with DOJ-Tax and United States Attorney’s Offices throughout the country.  This nationwide effort resulted in 734 enforcement actions related to identity theft and refund fraud and involved 389 individuals, 109 arrests, 48 search warrants, and 189 indictments, information and criminal complaints.

Law Enforcement Assistance Program - In March 2013, IRS announced to the public that the Law Enforcement Assistance Program, formerly known as the Identity Theft Pilot Disclosure Program, was expanded nationwide.  This program provides for the disclosure of federal tax return information associated with the accounts of known and suspected identity victims of identity theft with the express written consent of those victims.  There are currently more than 300 state/local law enforcement agencies from 35 states participating.  For FY 2013, more than 2,400 requests had been received from state and local law enforcement agencies.

Identify Theft Clearinghouse (ITC) - The Identity Theft Clearinghouse (ITC) continues to develop and refer identity theft refund fraud schemes to CI Field Offices for investigation.  For FY 2013 the ITC had received more than 1,400 identity theft related leads. 

Data Processing Center(DPC) Identity Theft Victims List Process - This process centralizes identity theft victims’ lists and information forwarded to IRS-CI by other federal, state and local agencies during nationwide investigative efforts.  The information is analyzed and necessary adjustments are made to accounts of taxpayers that are likely targets of ID theft.  The DPC processed over 71.7 percent more identity records in FY 2013 than it did in FY 2012.

Multi-Agency Task Forces and Working Groups - CI is the lead agency or actively involved in more than 30 multi-regional task forces or working groups including state/local and federal law enforcement agencies solely focusing on identity theft.      

The following are highlights from significant identity-theft cases. All details are based on court documents.

Self-Proclaimed “First Lady” of Tax Fraud Sentenced

On July 16, 2013, in Tampa, Fla., Rashia Wilson, was sentenced to 234 months in prison on wire fraud and aggravated identity theft charges stemming from her scheme to defraud the IRS, and to a consecutive 18 months in prison for being a felon in possession of a firearm.  Wilson was also ordered to forfeit $2,240,096, which constituted the proceeds traceable to the offense.  According to court documents, from at least April 2009 through their arrests in September 2012, Wilson and her co-conspirator, Maurice J. Larry, engaged in a scheme to defraud the IRS by negotiating fraudulently obtained tax refunds. They did so by receiving U.S. Treasury checks and pre-paid debit cards that were loaded with proceeds derived from filing false and fraudulent federal income tax returns in other persons' names, without those persons’ permission or knowledge.  Wilson and Larry filed these false and fraudulent federal income tax returns from multiple locations, including Wilson's residence and hotels in the Tampa area.  Wilson, Larry, and others then used these fraudulently obtained tax refunds to make hundreds of thousands of dollars’ worth of retail purchases, to purchase money orders, and to withdraw cash. Larry was sentenced to 174 months in prison and ordered to forfeit $2,240,096.

Woman Sentenced for Running Stolen Identity Tax Fraud Scheme
On July 30, 2013, in St. Louis, Mo., Tania Henderson was sentenced to 144 months in prison and ordered to pay $835,883 in restitution to the IRS. Henderson pleaded guilty on April 29, 2013, to theft of government funds and aggravated identity theft. According to her plea agreement and other court documents, Henderson stole the identities of more than 400 individuals, many of whom were deceased, and filed fraudulent tax returns using their names and Social Security account numbers. Between August and November 2012, Henderson filed 236 fraudulent tax returns. Using a network of family and friends, she would collect refund checks or prepaid debit cards for the refund amounts and liquidate the proceeds of her scheme.  

Leaders of Multi-Million Dollar Fraud Ring Sentenced
On May 8, 2012, in Montgomery, Ala., Veronica Dale and Alchico Grant, who jointly ran a stolen identity refund fraud ring that attempted to defraud the United States of millions of dollars over several years, were sentenced to prison. Veronica Dale was sentenced to 334 months in prison and Alchico Grant was sentenced to 310 months in prison.  Dale and Grant were both ordered to pay more than $2.8 million in restitution to the IRS. In September 2011, Grant pleaded guilty to five charges from two separate indictments, including conspiracy, wire fraud and aggravated identity theft. In October 2011, Dale pleaded guilty to seven charges from two indictments, including conspiracy, filing false claims, wire fraud and aggravated identity theft.  According to court documents, beginning in 2009 and continuing through 2010, the defendants were part of a scheme that involved fraudulently obtaining tax refunds by filing false tax returns using stolen identities. Dale admitted that she filed more than 500 fraudulent returns that sought at least $3,741,908 in tax refunds.  These returns were filed using the names of Medicaid beneficiaries, whose personal information Dale obtained while working for a company that serviced Medicaid programs.  Dale directed the refunds to different bank accounts that she and other co-conspirators controlled.

The latest information on Identity Theft enforcement efforts and individual cases are available on IRS.gov.

Page Last Reviewed or Updated: 07-Jan-2014

The Military Turbotax

Military turbotax 3. Military turbotax   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. Military turbotax Deductible contribution. Military turbotax Nondeductible contribution. Military turbotax You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). Military turbotax Some adjustments to income follow. Military turbotax Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. Military turbotax Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. Military turbotax See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. Military turbotax Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Military turbotax For more details, see Publication 535, Business Expenses. Military turbotax Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). Military turbotax For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. Military turbotax Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). Military turbotax Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. Military turbotax Alimony payments (Form 1040, line 31a). Military turbotax For more information, see Publication 504, Divorced or Separated Individuals. Military turbotax There are other items you can claim as adjustments to income. Military turbotax These adjustments are discussed in your tax return instructions. Military turbotax Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. Military turbotax A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. Military turbotax Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . Military turbotax For more detailed information, see Publication 590. Military turbotax Contributions. Military turbotax   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. Military turbotax Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. Military turbotax    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. Military turbotax Do not report this interest on your tax return as tax-exempt interest. Military turbotax General limit. Military turbotax   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. Military turbotax Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). Military turbotax Contributions to Kay Bailey Hutchison Spousal IRAs. Military turbotax   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. Military turbotax For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. Military turbotax Deductible contribution. Military turbotax   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. Military turbotax However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Military turbotax Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. Military turbotax For more information, see Limit if Covered by Employer Plan in Publication 590. Military turbotax Nondeductible contribution. Military turbotax   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Military turbotax You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. Military turbotax    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). Military turbotax Prev  Up  Next   Home   More Online Publications