Publication 3 - Introductory Material

Table of Contents

What's New

Future developments. The IRS has created a page on IRS.gov for information about Publication 3, at www.irs.gov/pub3. Information about any future developments affecting Publication 3 (such as legislation after we release it) will be posted on that page.

Due date for tax returns. File your return by April 17, 2012. The due date is April 17, instead of April 15, because of the Emancipation Day holiday in the District of Columbia.

Earned income credit. The maximum income you can earn and still claim the earned income credit has increased. You may be able to take the earned income credit if you earned less than $43,998 ($49,078 for married filing jointly) if you have three or more qualifying children; $40,964 ($46,044 for married filing jointly) if you have two qualifying children; $36,052 ($41,132 for married filing jointly) if you have one qualifying child; and $13,660 ($18,740 for married filing jointly) if you do not have any qualifying children. See Earned Income Credit , later, under Credits.

Standard mileage rate. The standard mileage rate for the cost of operating your car for business use in 2011 is 51 cents a mile (55.5 cents a mile after June 30, 2011). The standard mileage rate for operating your car during 2011 to get medical care or to move is 19 cents a mile (23.5 cents a mile after June 30, 2011).

First-time homebuyer credit. The provisions of the first-time homebuyer credit have expired for most taxpayers.However, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community may be able to claim the credit for homes purchased in 2011. See First-Time Homebuyer Credit , later, under Credits.

Reminders

Change of address. If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Mail it to the Internal Revenue Service Center for your old address. (Addresses for the Service Centers are on the back of the form.) Use Form 8822-B, Change of Address—Business, if you are changing a business address.

Third party designee. You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. It also allows your designee to perform certain actions. See your income tax instructions for details.

Photographs of missing children. 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.

Introduction

This publication covers the special tax situations of active members of the U.S. Armed Forces. It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications.

For federal tax purposes, the U.S. Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. The U.S. Armed Forces also includes the Coast Guard. It does not include the U.S. Merchant Marine or the American Red Cross.

Members serving in an area designated or treated as a combat zone are granted special tax benefits. In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Many of the relief provisions will end at that time.

Comments and suggestions.   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. Please put “Publications Comment” on the subject line. You can also send us comments from www.irs.gov/formspubs/. Select “Comment on Tax Forms and Publications” under “Information about.”

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.   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 61705-6613

Tax questions.   If 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.

Useful Items - You may want to see:

Publication

  • 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad

  • 463 Travel, Entertainment, Gift, and Car Expenses

  • 501 Exemptions, Standard Deduction, and Filing Information

  • 503 Child and Dependent Care Expenses

  • 505 Tax Withholding and Estimated Tax

  • 516 U.S. Government Civilian Employees Stationed Abroad

  • 519 U.S. Tax Guide for Aliens

  • 521 Moving Expenses

  • 523 Selling Your Home

  • 525 Taxable and Nontaxable Income

  • 527 Residential Rental Property

  • 529 Miscellaneous Deductions

  • 559 Survivors, Executors, and Administrators

  • 590 Individual Retirement Arrangements (IRAs)

  • 596 Earned Income Credit (EIC)

  • 970 Tax Benefits for Education

  • 3920 Tax Relief for Victims of Terrorist Attacks

Form (and Instructions)

  • 1040X Amended U.S. Individual Income Tax Return

  • 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer

  • 2848 Power of Attorney and Declaration of Representative

  • 3903 Moving Expenses

  • 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

  • 8822 Change of Address

  • 8822-B Change of Address—Business

  • 9465 Installment Agreement Request

  • 9465-FS Installment Agreement Request

See How To Get Tax Help , near the end of this publication, for information about getting IRS publications and forms.

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