The National Directory of Certified Public Accountants

Ask A CPA - Tax Law Changes - 2013

1. 0.9% Medicare Surtax on Earned Income

2. 3.8% Surtax on Investment Income - Calculation Formula

3. 3.8% Surtax Tax on Investment Income

4. 401(k), 403(b), 457 and TSP plans - Maximum 2013 Contribution limits

5. Adoption Credit - 2013

6. Alternative Minimum Tax Exemption Amounts

7. Capital Gains & Dividend Rates - 2013

8. Earned Income Credit - Maximum amount - 2013

9. Estate - Unified Credit - 2013

10. Flexible Spending Accounts

11. Foreign earned income exclusion

12. Gift Tax

13. Home Office Deduction - Simplified Method - 2013

14. Itemized Deduction Phaseout - 2013

15. Kiddie Tax

16. Lifetime Learning Credit Phaseout - 2013

17. Medical Itemized deductions

18. Net Investment Income - Definition - 3.8% Surtax

19. Personal Exemption Phaseout - 2013

20. Personal Exemptions - 2013

21. Retirement Plans Maximum Limitations - 2013

22. Sale of Residence - 3.8% Surtax?

23. Simplified Option for Claiming Home Office Deduction

24. Social Security - Mailing of Paper checks to end

25. Standard deduction - 2013

26. Tax Rates - 2013

27. Teacher's deduction

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