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Annual Filing
Season Program |
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Table of Contents |
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Page |
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Introduction |
1 |
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2014 Tax benefits increase
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1 |
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2014 Inflation adjustment items |
1 |
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Additional Medicare Tax |
1 |
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Net Investment Income Tax |
1 |
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Same Gender Marriage |
2 |
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The
Affordable Care Act |
2 |
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The
Premium Tax Credit |
2 |
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Individual Shared Responsibility Provision |
2 |
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Extensions
of Time to File Your Tax Return |
3 |
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When,
Where, and How to File |
3 |
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Filing Requirements, standard
deduction, filing Status, Dependents, Exemption and filing
information
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4 |
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Taxpayer Identification Numbers
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12 |
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Taxable and Nontaxable Income
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13 |
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Interest Income
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13 |
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Interest
Received |
13 |
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Dividends |
14 |
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Refund
Offsets |
14 |
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Self-Employed Individuals
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14 |
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Independent Contractor |
15 |
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Are your Social Security Benefits
Taxable? and Social Security Benefits |
15 |
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Individual Retirement Arrangements (IRAs) |
16 |
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Roth IRA Contributions |
16 |
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Pensions and Annuities |
16 |
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Pensions – the General Rule and the
Simplified Method |
17 |
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Lump-Sum Distributions |
17 |
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Rollovers from Retirement Plans |
17 |
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