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They take you through the first steps of filling out a tax return — such as deciding what your filing status is, how many exemptions you can take, and what form to file. File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year.

This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on View the amount you owe, review 18 months of payment history, access online payment options, and create or modify an online payment agreement. Personal exemption amount increased for certain taxpayers. But the amount is reduced if your adjusted gross income is more than: See chapter 29. The 2017 rate for business use of your vehicle is 53.5 cents a mile. The amount begins to phase out if you have modified adjusted gross income (MAGI) in excess of 3,540 and is completely phased out if your MAGI is 3,540 or more. If you had foreign financial assets in 2017, you may have to file Form 8938 with your return. To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. You may be able to file your 2017 taxes online for free. It explains the tax law to make sure you pay only the tax you owe and no more. Do not worry if you file Form 1040A or Form 1040EZ.

Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. The due date is April 17, instead of April 15, because of the Emancipation Day holiday in the District of Columbia—even if you do not live in the District of Columbia. To find out what types of information new users will need, go to IRS.gov/Secure Access. You may be able to qualify for the EIC under the rules for taxpayers without a qualifying child if you have a qualifying child for the EIC who is claimed as a qualifying child by another taxpayer. The 2017 rate for use of your vehicle to get medical care or to move is 17 cents a mile. Exemption amount for alternative minimum tax (AMT). citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by law or a tax treaty. Check Form 8938 and its instructions or IRS.gov/Form8938 for details. You can get an automatic 6-month extension of time to file your tax return. Please enter your daytime telephone number on your tax form next to your signature and occupation. Anything included on a line of either of these forms is also included on Form 1040.

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How are organizations striking the balance between new initiatives and cost control?

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