Publication 3 - Introductory Material

What's New

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 $46,997 ($52,427 for married filing jointly) if you have three or more qualifying children; $43,756 ($49,186 for married filing jointly) if you have two qualifying children; $38,511 ($43,941 for married filing jointly) if you have one qualifying child; and $14,590 ($20,020 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 2014 is 56 cents a mile. The standard mileage rate for operating your car during 2014 to get medical care or to move is 23.5 cents a mile. The standard mileage rate for charitable use of your vehicle is 14 cents a mile.

Filing status for same-sex married couples. 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 2014 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. See Filing Returns , later.


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 or Responsible Party—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.

Future developments. For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to

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. The Public Health Service also can receive many of the same tax benefits. The U.S. Armed Forces 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 send us comments from Click on “More Information” and then on “Give us feedback.

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Internal Revenue Service 
Tax Forms and Publications 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

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  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 to download forms and publications. Otherwise, you can go to to order forms or call 1-800-829-3676 to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions.    If you have a tax question, check the information available on or call 1-800-829-1040. We cannot answer tax questions sent to the above address.

Useful Items - You may want to see:


  • 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-A Contributions to 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 or Responsible Party—Business

  • 9465 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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