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

2014
  Instructions
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The Taxpayer Advocate Service Is Here To Help You


What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What can the Taxpayer Advocate Service do for you?
We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, your advocate will be with you at every turn and do everything possible. TAS can help you if:
  • Your problem is causing financial difficulty 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.


How can you reach us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at TaxpayerAdvocate.irs.gov, at irs.gov/advocate, and in your local directory. You can also call us at 1-877-777-4778.

How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at TaxpayerAdvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How else does the Taxpayer Advocate Service help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us 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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For information about any additional changes to the 2014 tax law or any other developments affecting Form 1040A or its instructions, go to www.irs.gov/form1040a.
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Health care: individual responsibility.(p5)
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You must either:See the instructions for line 38 and Form 8965 for more information.
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Premium tax credit.(p5)
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You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Health Insurance Marketplace. See the instructions for line 45 and Form 8962 for more information.
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Advance payments of the premium tax credit.(p5)
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Advance payments of the premium tax credit may have been made to the health insurer to help pay for the insurance coverage of you, your spouse, or your dependent. If advance payments of the premium tax credit were made, you must file a 2014 tax return and Form 8962. If you enrolled someone who is not claimed as a dependent on your tax return or for more information, see the instructions for Form 8962.
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Form 1095-A.(p5)
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If you, your spouse, or a dependent enrolled in health insurance through the Marketplace, you should have received Form(s) 1095-A. If you receive Form(s) 1095-A for 2014, save it, it will help you figure your premium tax credit. If you did not receive a Form 1095-A, contact the Marketplace.
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Medicaid waiver payments.(p5)
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If you received certain payments under a Medicaid waiver program for caring for someone who lives in your home with you, you may be able to exclude these payments from your income.
If you reported these payments on your return for 2013 or an earlier year, see http://www.irs.gov/Individuals/Certain-Medicaid-Waiver-Payments-May-Be-Excludable-From-Income. You may want to file Form 1040X to amend that prior year return.
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Pell grants and other scholarships or fellowships.(p5)
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Choosing to include otherwise tax-free scholarships or fellowships in your income can increase an education credit and lower your total tax or increase your refund. See the instructions for line 44, the instructions for Form 8863, and Pub. 970 for more information.
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Personal exemption amount increased for certain taxpayers.(p5)
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Your personal exemption is increased to $3,950.
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Mailing your return.(p5)
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If you live in Missouri and need to make a payment with your paper return, you will need to mail it to a different address this year. See Where do I file? at the end of these instructions.
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Direct deposit.(p5)
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To combat fraud and identity theft, the number of refunds that can be directly deposited to a single financial account or prepaid debit card is now limited to three a year. After this limit is exceeded, paper checks will be sent instead.
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Direct Pay.(p5)
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The best way to pay your taxes is with IRS Direct Pay. It's the safe, easy, and free way to pay from your checking or savings account in one online session. Just click on Pay Your Tax Bill on IRS.gov.