taxmap/instr/i1040gi-000.htm#TXMP17ebdc88taxmap/instr/i1040gi-000.htm#TXMP327fed16A Message From the Commissioner(p2)
Dear Taxpayer,
Every year, the IRS works hard to make the process of filing
your taxes as quick and easy as possible. Providing quality service is one of
our top priorities. It not only reduces the burden on you, but also helps you
file an accurate return right from the start.
The best place to get information from the IRS is our website,
IRS.gov. In addition to getting your tax questions answered, there’s also
a very popular feature,
Where’s My Refund?
to track the progress of your refund. You can also find informative videos to
help you understand your tax obligations on YouTube, at
www.youtube.com/irsvideos.
I would like to bring to your attention a couple of items that
could be of help as you file and pay your taxes this year. A number of federal
tax incentives that were enacted in 2009 as part of the American Recovery and
Reinvestment Act are still in effect for 2010. These include the American
Opportunity Credit and the expanded Earned Income Credit. Make sure you check to
see if you qualify for these and other important deductions and credits.
Remember that the fastest and easiest way to get your refund
is to
e-file
and use direct deposit. You could receive your refund in as little as 10 days
after filing, which can help you pay bills, make some important purchases and
maybe put some money aside for savings.
E-file has become so popular that seven out of 10 individual taxpayers
now
e-file
their return. It’s the first choice for about 100 million taxpayers
because it’s fast, safe and accurate.
Taxpayers below a certain income level can qualify to use free
tax preparation software through the Free File program. Plus, everyone can
e-file
for free using fillable forms available at IRS.gov. So, isn’t it time you
made the switch to
e-file?
If you need any more information or have questions about taxes
or tax credits, please visit us at IRS.gov or call our toll-free number at
1-800-829-1040. We are here to help you.
Sincerely,
Douglas H. Shulman
The IRS Mission(p2)
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.
taxmap/instr/i1040gi-000.htm#TXMP73fb78efThe Taxpayer Advocate Service Is Here To Help
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The Taxpayer Advocate Service (TAS) is your voice at the IRS.
Our job is to ensure that every taxpayer is treated equally and fairly, and that
you know and understand your rights. We offer free help to guide you through the
often confusing process of resolving tax problems that you have not been able to
solve on your own. The worst thing you can do is nothing at all!
First, try to resolve your problem on your own. But, if you
cannot do so, then come to us. TAS can help if:
- Your problem with the IRS is causing financial difficulties
or hardship for you or your family.
- You have tried repeatedly to contact the IRS, but no one
has responded.
- The IRS has not responded to you by the date promised.
When you come to the TAS for help, you will be assigned to
one advocate who will be with you at every turn. Your advocate will listen to
you, help you understand what needs to be done, and stay with you until your
problem is resolved. We have offices in every state, and our advocates are all
experienced with the IRS, so we know how to cut through the red tape. TAS can
help you work out an alternative payment plan. We’ll make sure the right
people hear your case, and that they act upon it.
| As a taxpayer, you have rights that the IRS must abide by
in its dealings with you. Our tax toolkit at
www.taxtoolkit.irs.gov
is a first step toward understanding what your rights are. You can get updates
on hot tax topics by visiting our YouTube channel at
www.youtube.com/tasnta and our Facebook page at
www.facebook.com/YourVoiceAtIRS, or by following our tweets at
www.twitter.com/YourVoiceAtIRS.
If you think TAS might be able to help you, you can call
your local advocate, whose number is in your phone book; in Pub. 1546, Taxpayer
Advocate Service—Your Voice at the IRS; and on our website at
www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778
or TTY/TDD 1-800-829-4059.
Low Income Taxpayer Clinics (LITCs)
The Low Income Taxpayer Clinic program serves individuals
who have a problem with the IRS and whose income is below a certain level. LITCs
are independent from the IRS. Most LITCs can provide representation before the
IRS or in court on audits, tax collection disputes, and other issues for free or
for a small fee. If an individual’s native language is not English, some
clinics can provide information in certain other languages about taxpayer rights
and responsibilities. For more information, see Pub. 4134, Low Income Taxpayer
Clinic List. This publication is available at IRS.gov, by calling 1-800-TAX-FORM
(1-800-829-3676), or at your local IRS office.
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Suggestions for Improving the IRS
Taxpayer Advocacy Panel
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| Have a suggestion for improving the IRS and do not know who
to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen
volunteers who listen to taxpayers, identify taxpayers’ issues, and make
suggestions for improving IRS service and customer satisfaction. The panel is
demographically and geographically diverse, with at least one member from each
state, the District of Columbia, and Puerto Rico. Contact TAP at
www.improveirs.org or 1-888-912-1227 (toll-free).
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taxmap/instr/i1040gi-000.htm#TXMP3ad0c8aataxmap/instr/i1040gi-000.htm#TXMP090c40b1taxmap/instr/i1040gi-000.htm#TXMP121bcf2eFile Form 1040 by April 18, 2011. The due date is April 18, instead
of April 15, because of the Emancipation Day holiday in the District of
Columbia—even if you do not live in the District of Columbia.
taxmap/instr/i1040gi-000.htm#TXMP5eb2f10fFor 2010, you will no longer lose part of your deduction for
personal exemptions and itemized deductions, regardless of the amount of your
adjusted gross income (AGI).
taxmap/instr/i1040gi-000.htm#TXMP3fe409faEffective March 30, 2010, if you were self-employed and paid
for health insurance, you may be able to include in your deduction on line 29
any premiums you paid to cover your child who was under age 27 at the end of
2010, even if the child was not your dependent. For 2010, the line 29 deduction
is also allowed on Schedule SE. See the instructions for line 29 that begin on
page 28.
taxmap/instr/i1040gi-000.htm#TXMP02d279f7The maximum adoption credit has increased to $13,170. The credit
is now refundable and is claimed on line 71. See Form 8839.
taxmap/instr/i1040gi-000.htm#TXMP21b8dbe8The AMT exemption amount has increased to $47,450 ($72,450 if
married filing jointly or a qualifying widow(er); $36,225 if married filing
separately).
taxmap/instr/i1040gi-000.htm#TXMP79a618e3You generally cannot claim the credit for a home you bought after
April 30, 2010. However, you may be able to claim the credit if you entered into
a written binding contract before May 1, 2010, to buy the home before July 1,
2010, and actually bought the home before October 1, 2010. Also, certain members
of the Armed Forces and certain other taxpayers have additional time to buy a
home and take the credit. See page 69.
taxmap/instr/i1040gi-000.htm#TXMP68444f18If you claimed the first-time homebuyer credit for a home you
bought in 2008, you generally must begin repaying it on your 2010 return. In
addition, you generally must repay any credit you claimed for 2008 or 2009 if
you sold your home in 2010 or the home stopped being your main home in 2010. See
the instructions for line 59 on page 43.
taxmap/instr/i1040gi-000.htm#TXMP16aee4b9Half of any income that results from a rollover or conversion
to a Roth IRA from another retirement plan in 2010 is included in income in
2011, and the other half in 2012, unless you elect to include all of it in 2010.
The same rule applies to a rollover after September 27, 2010, to a designated
Roth account in the same plan. See Form 8606.
You now can make a qualified rollover contribution to a Roth
IRA regardless of the amount of your modified AGI.
taxmap/instr/i1040gi-000.htm#TXMP067d1459The 2010 rate for business use of your vehicle is reduced to
50 cents a mile. The 2010 rate for use of your vehicle to get medical care or to
move is reduced to 161/2 cents a mile.
taxmap/instr/i1040gi-000.htm#TXMP286d9762Each personal casualty or theft loss is limited to the excess
of the loss over $100 (instead of the $500 limit that applied for 2009). See
Form 4684.
taxmap/instr/i1040gi-000.htm#TXMP3d28e7f1A custodial parent who has revoked his or her previous release
of a claim to a child's exemption must include a copy of the revocation with his
or her return. See page 16.
taxmap/instr/i1040gi-000.htm#TXMP298e87a2The percentage rate for 2010 increases to 9%. However, the deduction
is reduced if you have oil-related qualified production activities income. See
page 33.
taxmap/instr/i1040gi-000.htm#TXMP5b11711aFor special rules that may apply to decedents who died in 2010,
including rules for property acquired from a decedent who died in 2010, see new
Pub. 4895.
taxmap/instr/i1040gi-000.htm#TXMP498b446dThe following tax benefits have expired and are not available
for 2010.
- Increased standard deduction for real estate taxes or a net
disaster loss from a disaster occurring after 2009.
- Itemized deduction or increased standard deduction for state
or local sales or excise taxes on the purchase of a new motor vehicle (unless
you bought the vehicle in 2009 after February 16 and paid the tax in 2010).
- The exclusion from income of up to $2,400 in unemployment
compensation. All unemployment compensation you received in 2010 generally is
taxable.
- Government retiree credit.
- Alternative motor vehicle credit for qualified hybrid motor
vehicles bought after 2009, except cars and light trucks with a gross vehicle
weight rating of 8,500 pounds or less.
- Extra $3,000 IRA deduction for employees of bankrupt companies.
- Certain tax benefits for Midwestern disaster areas, including
increased Hope and lifetime learning credits and the additional exemption amount
if you provided housing for a person displaced by the Midwestern storms,
tornadoes, or flooding.
- Credit to holders of clean renewable energy bonds issued after
2009.
- Decreased estimated tax payments for certain small businesses.
If you are filing a paper return, you may be mailing it to a
different address this year because the IRS has changed the filing location for
several areas. See
Where Do You File? on the last page of these instructions.
taxmap/instr/i1040gi-000.htm#TXMP3ca71b28If you use a paid preparer to file your return, the preparer
is allowed, in some cases, to disclose certain information from your return,
such as your name and address, to certain other parties, such as the
preparer’s professional liability insurance company or the publisher of a
tax newsletter. For details, see Revenue Rulings 2010-4 and 2010-5. You can find
Revenue Ruling 2010-4 on page 309 of Internal Revenue Bulletin 2010-4 at
www.irs.gov/irb/2010-04_IRB/ar08.html. You can find Revenue Ruling 2010-5 on page 312 of Internal
Revenue Bulletin 2010-4 at
www.irs.gov/irb/2010-04_IRB/ar09.html.
A new law requires some paid preparers to
e-file
returns they prepare and file. Your preparer may make you aware of this
requirement and the options available to you.
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