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taxmap/instr/i1040gi-000.htm#en_us_publink1000274480
1040

2013
  Forms and Instructions
For Use in Tax Year 2013
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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 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)

For Use in Tax Year 2013
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taxmap/instr/i1040gi-000.htm#TXMP3f8d7ba4Introduction

For information about any additional changes to the 2013 tax law or any other developments affecting Form 1040 or its instructions, go to www.irs.gov/form1040.
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Change in tax rates.(p5)
For Use in Tax Year 2013
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The highest tax rate for 2013 is 39.6%. For details, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules, later.
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Tax rate on net capital gain and qualified dividends.(p5)
For Use in Tax Year 2013
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The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. The Qualified Dividends and Capital Gain Tax Worksheet in the line 44 instructions reflects this new, higher rate.
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Additional Medicare Tax.(p5)
For Use in Tax Year 2013
rule
Beginning in 2013, a 0.9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than:For more information, see the instructions for line 60 and Form 8959.
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Net Investment Income Tax.(p5)
For Use in Tax Year 2013
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Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). The NIIT is 3.8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over:For more information, see the instructions for line 60 and Form 8960.
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Filing status for same-sex married couples.(p5)
For Use in Tax Year 2013
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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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Medical and dental expenses.(p5)
For Use in Tax Year 2013
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You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7.5% if either you or your spouse was born before January 2, 1949). See the instructions for Schedule A.
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Personal exemption amount increased for certain taxpayers.(p5)
For Use in Tax Year 2013
rule
Your personal exemption is increased to $3,900. But the amount is reduced if your adjusted gross income is more than:See the instructions for line 42.
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Limit on itemized deductions.(p5)
For Use in Tax Year 2013
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You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than:See the instructions for line 29 of Schedule A.
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Credit for prior year minimum tax.(p5)
For Use in Tax Year 2013
rule
The credit for prior year minimum tax is no longer partly refundable. See Form 8801 and its instructions.
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Standard mileage rates.(p5)
For Use in Tax Year 2013
rule
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)
For Use in Tax Year 2013
rule
If you are filing electronically and both you and your spouse received an IP PIN, see Identity Protection PIN after the instructions for line 77 for more information.
A Special Note About the Affordable Care Act and Your 2014 Tax Return
The following information does not affect your 2013 tax return. However, when you file your 2014 tax return in 2015, you and your family will have to document that you had health care coverage throughout 2014. Under certain circumstances, you may be entitled to an exemption if you did not maintain coverage in 2014. Otherwise, you may need to make a payment with the 2014 return.

For more information on the payment or exemptions, visit www.IRS.gov/aca.

If you currently have qualifying health care coverage, you will not need to do anything more than maintain that coverage throughout 2014. If you buy insurance through the Health Insurance Marketplace, you may be eligible for an advance payment of the Premium Tax Credit to help pay for your insurance coverage.

If you are receiving an advance payment of the Premium Tax Credit during 2014, you should report changes in your income or family size to your Marketplace. By reporting changes promptly, you can make adjustments that will help you get the correct amount. Receiving too much or too little in advance will affect your refund or balance due when you file your 2014 tax return in 2015.

Visit www.IRS.gov/aca for information on the tax provisions of the Affordable Care Act and www.HealthCare.gov for Marketplace information.