Publication 3 - Introductory Material
State bonus payments. Bonus payments made by a state (or a political subdivision thereof) for service in a combat zone may not be taxable. See
State bonus payments
, later under
Gross Income
.
Earned income credit. The maximum amount of income you can earn and still claim the earned income credit has increased. You may be able to take
the credit if you earned less than $38,646 ($41,646 for married filing jointly) if you have two or more qualifying children;
$33,995 ($36,995 for married filing jointly) if you have one qualifying child; and, $12,880 ($15,880 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 2008 is 50.5 cents a mile (58.5 cents a mile
after June 30, 2008). The standard mileage rate for operating your car during 2008 to get medical care or to move is 19 cents
a mile (27 cents a mile after June 30, 2008).
Recovery rebate credit. You may be able to claim the recovery rebate credit for 2008. See
Recovery Rebate Credit,
later, under
Credits.
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.)
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 a friend, 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 package 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.
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
*[email protected]. (The asterisk must be included in the address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, 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
www.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
-
553
Highlights of 2008 Tax Changes
-
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
-
9465
Installment Agreement Request
See
How To Get Tax Help,
near the end of this publication, for information about getting IRS publications and forms.