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IRS.gov Website
taxmap/instr/i1040a-000.htm#en_us_publink1000290191
1040A

2013
  Instructions
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taxmap/instr/i1040a-000.htm#TXMP5609f50c
The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is your voice at the IRS. As an independent organization within the IRS, our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights.

What can TAS do for you?
We can offer you free help with IRS problems that you can’t resolve on your own. We know the tax process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can’t resolve your tax problem and:
  • Your problem is causing financial difficulties for you, your family, or your business.
  • You face (or your business is facing) an immediate threat of adverse action.
  • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.


If you qualify for our help, you'll be assigned to one advocate who’ll be with you at every turn and will do everything possible to resolve your problem.

How can you reach us?
If you think TAS can help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call us toll-free at 1-877-777-4778.

How else does TAS help taxpayers?
TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/sams.
Low Income Taxpayer Clinics Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on www.irs.gov/litc or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.
 
Suggestions for Improving the IRS

Taxpayer Advocacy Panel
 
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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Electronic Filing (e-file) Text DescriptionElectronic Filing (e-file)   
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What's New(p5)

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taxmap/instr/i1040a-000.htm#en_us_publink12088ud0e351Introduction

For information about any additional changes to the 2013 tax law or any other developments affecting Form 1040A or its instructions, go to www.irs.gov/form1040a.
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Filing status for same-sex married couples.(p5)
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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. See Filing Status, later.
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Personal exemption amount increased for certain taxpayers.(p5)
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Your personal exemption is increased to $3,900.
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Standard mileage rates.(p5)
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The 2013 rate for business use of your vehicle is increased to 561/2 cents a mile. The 2013 rate for use of your vehicle to get medical care or to move is increased to 24 cents a mile.
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Identity Protection Personal Identification Number (IP PIN).(p5)
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If you are filing electronically and both you and your spouse received an IP PIN, see Identity Protection PIN after the instructions for line 46 for more information.