taxmap/pub17/p17-000.htm#en_us_publink1000170253Publication 17
For Individuals
All material in this publication may be reprinted freely.
A citation to Your Federal Income Tax (2010) would be appropriate.
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.
However, the information given does not cover every situation
and is not intended to replace the law or change its meaning.
This publication covers some subjects on which a court may have
made a decision more favorable to taxpayers than the interpretation by the IRS.
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.
All taxpayers have important rights when working with the IRS.
These rights are described in
Your Rights as a Taxpayer in the back of this publication.
This section summarizes important tax changes that took effect
in 2010. Most of these changes are discussed in more detail throughout this
publication.
taxmap/pub17/p17-000.htm#en_us_publink1000249176Due date of return.(p1)
File 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/pub17/p17-000.htm#en_us_publink1000250443Limits on personal exemptions and overall itemized deductions
ended.(p1)
For 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/pub17/p17-000.htm#en_us_publink1000250852Self-employed health insurance deduction.(p1)
Effective March 30, 2010, if you were self-employed and paid
for health insurance, you may be able to include in your self-employed health
insurance deduction 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. See
chapter 21.
Standard deduction increased.(p1)
The standard deduction for some taxpayers who do not itemize
their deductions on Schedule A of Form 1040 is higher in 2010 than it was in
2009. The amount depends on your filing status. In addition to the annual
increase for some taxpayers due to inflation adjustments, your 2010 standard
deduction is also increased by:
- Any state or local sales or excise taxes you paid in 2010
on the purchase of a new motor vehicle after February 16, 2009, and before
January 1, 2010, and
- Any net disaster loss you had in 2010 because of a disaster
that was declared a federal disaster after 2007 and that occurred before 2010.
You can use the
2010 Standard Deduction Worksheet
in chapter 20 of this publication to figure your standard deduction. But to
increase your standard deduction by taxes paid on the purchase of a new motor
vehicle or a net disaster loss, you must use Schedule L (Form 1040A or 1040) and
attach it to your return.
 | At the time this publication went to print, Congress was
considering legislation that would provide an increased standard deduction for
real estate taxes or for a net disaster loss from a disaster occurring in 2010.
To find out if this legislation was enacted, and for more details, see Schedule
L (Form 1040A or 1040) or check
www.irs.gov/formspubs. |
taxmap/pub17/p17-000.htm#en_us_publink1000248030Adoption credit.(p1)
The adoption credit is now refundable. Also, to claim the credit,
you must include an adoption order or decree or certain other documents with
your return. See
chapter 37.
First-time homebuyer credit.(p1)
You 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
chapter 37.
Repayment of first-time homebuyer credit.(p1)
If 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
chapter 37.
Roth IRAs.(p1)
Beginning in 2010, you can make a qualified rollover contribution
to a Roth IRA regardless of the amount of your modified AGI.
Also, half 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.
See chapters
10 and
17.
Standard mileage rates.(p1)
For 2010, the standard mileage rate for the cost of operating
your car for business use is 50 cents a mile. See
chapter 26.
For 2010, the standard mileage rate for the cost of operating your car for
medical reasons is 16
1/
2 cents a mile. See
chapter 21.
For 2010, the standard mileage rate for the cost of operating your car for
determining moving expenses is 161/2 cents a mile. See Publication 521, Moving Expenses.
taxmap/pub17/p17-000.htm#en_us_publink1000251018Corrosive drywall.(p1)
You may be able to claim a casualty loss deduction for amounts
you paid to repair damage to your home and household appliances that resulted
from corrosive drywall. The deduction is limited if you have a pending claim for
reimbursement (or intend to pursue reimbursement) through property insurance,
litigation, or other means. See
chapter 25.
Personal casualty and theft loss limit.(p1)
Each personal casualty or theft loss is limited to the excess
of the loss over $100 (instead of the $500 limit that applied for 2009). In
addition, the 10%-of-AGI limit generally continues to apply to the net loss. See
chapter 25.
| At the time this publication went to print, Congress was
considering legislation that would increase the loss limit described above. To
find out if legislation was enacted and for more details, see the 2010
Instructions for Form 4684. |
taxmap/pub17/p17-000.htm#en_us_publink1000250446Divorced or separated parents.(p1)
A 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
chapter 3.
Expired tax benefits.(p1)
The following tax benefits have expired and are not available
for 2010.
- Deduction for educator expenses in figuring AGI.
- Tuition and fees deduction in figuring AGI.
- 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).
- Deduction for state and local general sales taxes.
- The exclusion from income of up to $2,400 in unemployment
compensation. All unemployment compensation you received in 2010 generally is
taxable.
- The exclusion from income of qualified charitable distributions
made from IRA accounts.
- Government retiree credit.
- District of Columbia first-time homebuyer credit (for homes
bought after 2009).
- 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 provide 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.
- The allowance of certain credits against the AMT, such as
the credit for child and dependent care expenses, credit for nonbusiness energy
property, credit for the elderly or the disabled, lifetime learning credit,
mortgage interest credit, and District of Columbia first-time homebuyer credit.
For most people, these credits are now limited to your regular tax minus any
tentative minimum tax.
| At the time this publication went to print, Congress was
considering legislation that would reinstate many of these expired tax benefits.
To find out if this legislation was enacted, and for more details, go to
www.irs.gov/formspubs. |
taxmap/pub17/p17-000.htm#en_us_publink1000170289Mailing your return.(p1)
If you are filing a paper return, you may be mailing your return
to a different address this year because the IRS has changed the filing location
for several areas. See the instructions for the form you file.
taxmap/pub17/p17-000.htm#en_us_publink1000250855Preparer
e-file mandate.(p1)
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.
Listed below are important reminders and other items that may
help you file your 2010 tax return. Many of these items are explained in more
detail later in this publication.
taxmap/pub17/p17-000.htm#en_us_publink1000170299Enter your social security number (SSN).(p2)
Enter your SSN in the space provided on your tax form. If you
filed a joint return for 2009 and are filing a joint return for 2010 with the
same spouse, enter your names and SSNs in the same order as on your 2009 return.
See
chapter 1.
Secure your tax records from identity theft.(p2)
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. An identity thief may use your SSN
to get a job or may file a tax return using your SSN to receive a refund.
To reduce your risk:
- Protect your SSN,
- Ensure your employer is protecting your SSN, and
- Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive
a notice from the IRS, respond right away to the name and phone number printed
on the IRS notice or letter.
If your tax records are not currently affected by identity theft
but you think you are at risk due to a lost or stolen purse or wallet,
questionable credit card activity or credit report, etc., contact the IRS
Identity Protection Specialized Unit at 1-800-908-4490 or submit Form 14039.
For more information, see Publication 4535, Identity Theft Prevention
and Victim Assistance.
Victims of identity theft who are experiencing economic harm or a systemic
problem, or are seeking help in resolving tax problems that have not been
resolved through normal channels, may be eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate
helpline toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
Protect yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to mimic
legitimate business emails and websites. The most common form is the act of
sending an email to a user falsely claiming to be an established legitimate
enterprise in an attempt to scam the user into surrendering private information
that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails.
Also, the IRS does not request detailed personal information through email or
ask taxpayers for the PIN numbers, passwords, or similar secret access
information for their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS,
forward the message to:
phishing@irs.gov. You may also report misuse of the IRS name, logo, forms or
other IRS property to the Treasury Inspector General for Tax Administration
toll-free at 1-800-366-4484. You can forward suspicious emails to the Federal
Trade Commission at:
spam@uce.gov or contact them at
www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).
Visit IRS.gov and enter "identity theft" in the search box to
learn more about identity theft and how to reduce your risk.
taxmap/pub17/p17-000.htm#en_us_publink1000170302Taxpayer identification numbers.(p2)
You must provide the taxpayer identification number for each
person for whom you claim certain tax benefits. This applies even if the person
was born in 2010. Generally, this number is the person's social security number
(SSN). See
chapter 1.
Foreign source income.(p2)
If you are a U.S. 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.S. law. This is true whether you reside inside
or outside the United States and whether or not you receive a Form W-2 or Form
1099 from the foreign payer. 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).
If you reside outside the United States, you may be able to exclude part or all
of your foreign source earned income. For details, see Publication 54, Tax Guide
for U.S. Citizens and Resident Aliens Abroad.
taxmap/pub17/p17-000.htm#en_us_publink1000170312Automatic 6-month extension to file tax return.(p2)
You can use Form 4868, Application for Automatic Extension of
Time To File U.S. Individual Income Tax Return, to obtain an automatic 6-month
extension of time to file your tax return. See
chapter 1.
Include your phone number on your return.(p2)
To promptly resolve any questions we have in processing your
tax return, we would like to be able to call you. Please enter your daytime
telephone number on your tax form next to your signature.
taxmap/pub17/p17-000.htm#en_us_publink1000170322Payment of taxes.(p2)
Make your check or money order payable to "United States Treasury." You can pay
your taxes by credit or debit card, using the Electronic Federal Tax Payment
System (EFTPS), or, if you file electronically, by electronic funds withdrawal.
See
chapter 1.
Faster ways to file your return.(p2)
The IRS offers fast, accurate ways to file your tax return information
without filing a paper tax return. You can use IRS
e-file (electronic filing). See
chapter 1.
Free electronic filing.(p2)
You may be able to file your 2010 taxes online for free thanks to an electronic
filing agreement. See
chapter 1.
Change of address.(p2)
If you change your address, you should notify the IRS. See
Change of Address, under
What Happens After I File, in chapter 1.
Refund on a late filed return.(p2)
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. See
chapter 1.
Frivolous tax submissions.(p2)
The IRS has published a list of positions that are identified
as frivolous. The penalty for filing a frivolous tax return is $5,000. Also, the
$5,000 penalty will apply to other specified frivolous submissions. See
chapter 1.
Filing erroneous claim for refund or credit.(p2)
You may have to pay a penalty if you file an erroneous claim
for refund or credit. See
chapter 1.
Privacy Act and paperwork reduction information.(p2)
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. A complete statement on this subject can be found in
your tax form instruction booklet.
taxmap/pub17/p17-000.htm#en_us_publink1000170341Customer service for taxpayers.(p2)
The Internal Revenue Service has expanded customer service for
taxpayers. You can set up a personal appointment at the most convenient Taxpayer
Assistance Center, on the most convenient business day. See
How To Get Tax Help in the back of this publication.
Treasury Inspector General for Tax Administration.(p2)
If you want to confidentially report misconduct, waste, fraud, or abuse by an
IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users).
You can remain anonymous.
taxmap/pub17/p17-000.htm#en_us_publink1000170344Photographs of missing children.(p2)
The Internal Revenue Service is a proud partner with the National
Center for Missing and Exploited Children. Photographs of missing children
selected by the Center may appear in this publication on pages that would
otherwise be blank. 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.
taxmap/pub17/p17-000.htm#TXMP5b3eaf03This publication covers the general rules for filing a federal
income tax return. It supplements the information contained in your tax form
instruction booklet. It explains the tax law to make sure you pay only the tax
you owe and no more.
taxmap/pub17/p17-000.htm#en_us_publink1000170345This publication closely follows Form 1040, U.S. Individual Income
Tax Return. It is divided into six parts which cover different sections of Form
1040. Each part is further divided into chapters which generally discuss one
line of the form. Do not worry if you file Form 1040A or Form 1040EZ. Anything
included on a line of either of these forms is also included on Form 1040.
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.
taxmap/pub17/p17-000.htm#en_us_publink1000170346The publication begins with the rules for filing a tax return.
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.
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. 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.
Throughout the publication are examples showing how the tax law
applies in typical situations. Sample forms and schedules show you how to report
certain items on your return. Also throughout the publication are flowcharts and
tables that present tax information in an easy-to-understand manner.
Many of the subjects discussed in this publication are discussed
in greater detail in other IRS publications. References to those other
publications are provided for your information.
taxmap/pub17/p17-000.htm#en_us_publink1000170347Small graphic symbols, or icons, are used to draw your attention
to special information. See Table 1 below for an explanation of each icon used
in this publication.
taxmap/pub17/p17-000.htm#en_us_publink1000170348Some material that you may find helpful is not included in this
publication but can be found in your tax form instruction booklet. This includes
lists of:
- Where to report certain items shown on information documents,
and
- Recorded tax information topics (TeleTax).
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.
- Publication 334, Tax Guide for Small Business (For Individuals
Who Use Schedule C or C-EZ).
- Publication 535, Business Expenses.
- Publication 587, Business Use of Your Home (Including Use
by Daycare Providers).
There are many ways you can get help from the IRS. These are
explained under
How To Get Tax Help in the back of this publication.
We welcome your comments about this publication and your suggestions
for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would
be helpful if you would include your daytime phone number, including the area
code, in your correspondence.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the address.) Please put
"Publications Comment" on the subject line. Although we cannot respond
individually to each email, we do appreciate your feedback and will consider
your comments as we revise our tax products.
Visit
www.irs.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.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613If you have a tax question, check the information available on
IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of
the above addresses.
taxmap/pub17/p17-000.htm#en_us_publink1000170354Provide 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.
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