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1040nr free software 1. 1040nr free software   Definitions You Need To Know Table of Contents Other options. 1040nr free software Exception. 1040nr free software Certain terms used in this publication are defined below. 1040nr free software The same term used in another publication may have a slightly different meaning. 1040nr free software Annual additions. 1040nr free software   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 1040nr free software Annual benefits. 1040nr free software   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 1040nr free software Business. 1040nr free software   A business is an activity in which a profit motive is present and economic activity is involved. 1040nr free software Service as a newspaper carrier under age 18 or as a public official is not a business. 1040nr free software Common-law employee. 1040nr free software   A common-law employee is any individual who, under common law, would have the status of an employee. 1040nr free software A leased employee can also be a common-law employee. 1040nr free software   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 1040nr free software For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 1040nr free software   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 1040nr free software For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 1040nr free software S. 1040nr free software citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 1040nr free software   However, an individual may be a common-law employee and a self-employed person as well. 1040nr free software For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 1040nr free software In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 1040nr free software However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 1040nr free software Compensation. 1040nr free software   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 1040nr free software You can generally define compensation as including all the following payments. 1040nr free software Wages and salaries. 1040nr free software Fees for professional services. 1040nr free software Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 1040nr free software Commissions and tips. 1040nr free software Fringe benefits. 1040nr free software Bonuses. 1040nr free software   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 1040nr free software   Compensation generally includes amounts deferred in the following employee benefit plans. 1040nr free software These amounts are elective deferrals. 1040nr free software Qualified cash or deferred arrangement (section 401(k) plan). 1040nr free software Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 1040nr free software Section 457 nonqualified deferred compensation plan. 1040nr free software Section 125 cafeteria plan. 1040nr free software   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 1040nr free software The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 1040nr free software Other options. 1040nr free software   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 1040nr free software The employee's wages as defined for income tax withholding purposes. 1040nr free software The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 1040nr free software The employee's social security wages (including elective deferrals). 1040nr free software   Compensation generally cannot include either of the following items. 1040nr free software Nontaxable reimbursements or other expense allowances. 1040nr free software Deferred compensation (other than elective deferrals). 1040nr free software SIMPLE plans. 1040nr free software   A special definition of compensation applies for SIMPLE plans. 1040nr free software See chapter 3. 1040nr free software Contribution. 1040nr free software   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 1040nr free software Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 1040nr free software Deduction. 1040nr free software   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 1040nr free software Limits apply to the amount deductible. 1040nr free software Earned income. 1040nr free software   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 1040nr free software   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 1040nr free software Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 1040nr free software It includes income from licensing the use of property other than goodwill. 1040nr free software   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 1040nr free software   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 1040nr free software Employer. 1040nr free software   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 1040nr free software A sole proprietor is treated as his or her own employer for retirement plan purposes. 1040nr free software However, a partner is not an employer for retirement plan purposes. 1040nr free software Instead, the partnership is treated as the employer of each partner. 1040nr free software Highly compensated employee. 1040nr free software   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 1040nr free software Leased employee. 1040nr free software   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 1040nr free software Provides services to you under an agreement between you and a leasing organization. 1040nr free software Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 1040nr free software Performs services under your primary direction or control. 1040nr free software Exception. 1040nr free software   A leased employee is not treated as your employee if all the following conditions are met. 1040nr free software Leased employees are not more than 20% of your non-highly compensated work force. 1040nr free software The employee is covered under the leasing organization's qualified pension plan. 1040nr free software The leasing organization's plan is a money purchase pension plan that has all the following provisions. 1040nr free software Immediate participation. 1040nr free software (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 1040nr free software ) Full and immediate vesting. 1040nr free software A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 1040nr free software However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 1040nr free software Net earnings from self-employment. 1040nr free software   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 1040nr free software Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 1040nr free software   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 1040nr free software   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 1040nr free software You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 1040nr free software   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 1040nr free software It does not include income passed through to shareholders of S corporations. 1040nr free software Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 1040nr free software Distributions of other income or loss to limited partners are not net earnings from self-employment. 1040nr free software   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 1040nr free software Qualified plan. 1040nr free software   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 1040nr free software You can deduct contributions made to the plan for your employees. 1040nr free software Earnings on these contributions are generally tax free until distributed at retirement. 1040nr free software Profit-sharing, money purchase, and defined benefit plans are qualified plans. 1040nr free software A 401(k) plan is also a qualified plan. 1040nr free software Participant. 1040nr free software   A participant is an eligible employee who is covered by your retirement plan. 1040nr free software See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 1040nr free software Partner. 1040nr free software   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 1040nr free software For retirement plans, a partner is treated as an employee of the partnership. 1040nr free software Self-employed individual. 1040nr free software   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 1040nr free software Sole proprietors and partners are self-employed. 1040nr free software Self-employment can include part-time work. 1040nr free software   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 1040nr free software See Common-law employee and Net earnings from self-employment , earlier. 1040nr free software   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 1040nr free software See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 1040nr free software Sole proprietor. 1040nr free software   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 1040nr free software For retirement plans, a sole proprietor is treated as both an employer and an employee. 1040nr free software Prev  Up  Next   Home   More Online Publications
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1040nr free software Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 1040nr free software It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 1040nr free software The maximum amount you can claim for the credit is $1,000 for each qualifying child. 1040nr free software Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 1040nr free software S. 1040nr free software citizen, a U. 1040nr free software S. 1040nr free software national, or a U. 1040nr free software S. 1040nr free software resident alien. 1040nr free software For more information, see Publication 519, U. 1040nr free software S. 1040nr free software Tax Guide for Aliens. 1040nr free software If the child was adopted, see Adopted child , later. 1040nr free software For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 1040nr free software Example. 1040nr free software Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 1040nr free software Because he is not a U. 1040nr free software S. 1040nr free software citizen, U. 1040nr free software S. 1040nr free software national, or U. 1040nr free software S. 1040nr free software resident alien, he is not a qualifying child for the child tax credit. 1040nr free software Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 1040nr free software   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 1040nr free software   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 1040nr free software To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 1040nr free software For more information about the substantial presence test, see Publication 519, U. 1040nr free software S. 1040nr free software Tax Guide for Aliens. 1040nr free software Adopted child. 1040nr free software   An adopted child is always treated as your own child. 1040nr free software An adopted child includes a child lawfully placed with you for legal adoption. 1040nr free software   If you are a U. 1040nr free software S. 1040nr free software citizen or U. 1040nr free software S. 1040nr free software national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 1040nr free software Exceptions to time lived with you. 1040nr free software    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 1040nr free software Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 1040nr free software   There are also exceptions for kidnapped children and children of divorced or separated parents. 1040nr free software For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1040nr free software Qualifying child of more than one person. 1040nr free software   A special rule applies if your qualifying child is the qualifying child of more than one person. 1040nr free software For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1040nr free software Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 1040nr free software The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 1040nr free software If this amount is zero, you cannot take this credit because there is no tax to reduce. 1040nr free software But you may be able to take the additional child tax credit. 1040nr free software See Additional Child Tax Credit, later. 1040nr free software Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 1040nr free software Married filing jointly – $110,000. 1040nr free software Single, head of household, or qualifying widow(er) – $75,000. 1040nr free software Married filing separately – $55,000. 1040nr free software Modified AGI. 1040nr free software   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 1040nr free software Any amount excluded from income because of the exclusion of income from Puerto Rico. 1040nr free software On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 1040nr free software ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 1040nr free software Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 1040nr free software Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 1040nr free software Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 1040nr free software   If you do not have any of the above, your modified AGI is the same as your AGI. 1040nr free software AGI. 1040nr free software   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1040nr free software Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 1040nr free software You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 1040nr free software You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 1040nr free software Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 1040nr free software Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 1040nr free software Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 1040nr free software For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 1040nr free software Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 1040nr free software The additional child tax credit may give you a refund even if you do not owe any tax. 1040nr free software How to claim the additional child tax credit. 1040nr free software   To claim the additional child tax credit, follow the steps below. 1040nr free software Make sure you figured the amount, if any, of your child tax credit. 1040nr free software If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 1040nr free software If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 1040nr free software Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 1040nr free software Please click the link to view the image. 1040nr free software Child tax worksheet - page 1. 1040nr free software Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 1040nr free software Please click the link to view the image. 1040nr free software Child tax worksheet - page 2. 1040nr free software Line 11 Worksheet This image is too large to be displayed in the current screen. 1040nr free software Please click the link to view the image. 1040nr free software Line 11 worksheet - page 1. 1040nr free software Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 1040nr free software Please click the link to view the image. 1040nr free software Line 11 worksheet - page 2. 1040nr free software 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 1040nr free software  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1040nr free software  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 1040nr free software     1. 1040nr free software a. 1040nr free software Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 1040nr free software     b. 1040nr free software Enter the amount of any nontaxable combat pay received. 1040nr free software Also enter this amount on Schedule 8812, line 4b. 1040nr free software This amount should be shown in Form(s) W-2, box 12, with code Q. 1040nr free software 1b. 1040nr free software       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 1040nr free software Otherwise, skip lines 2a through 2e and go to line 3. 1040nr free software     2. 1040nr free software a. 1040nr free software Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 1040nr free software     b. 1040nr free software Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 1040nr free software * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1040nr free software Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 1040nr free software Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 1040nr free software     c. 1040nr free software Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 1040nr free software * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1040nr free software Do not include on this line any amounts exempt from self-employment tax 2c. 1040nr free software         d. 1040nr free software If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 1040nr free software Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 1040nr free software         e. 1040nr free software If line 2c is a profit, enter the smaller of line 2c or line 2d. 1040nr free software If line 2c is a (loss), enter the (loss) from line 2c. 1040nr free software 2e. 1040nr free software   3. 1040nr free software Combine lines 1a, 1b, 2a, 2b, and 2e. 1040nr free software If zero or less, stop. 1040nr free software Do not complete the rest of this worksheet. 1040nr free software Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 1040nr free software   4. 1040nr free software Enter any amount included on line 1a that is:               a. 1040nr free software A scholarship or fellowship grant not reported on Form W-2 4a. 1040nr free software         b. 1040nr free software For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 1040nr free software         c. 1040nr free software A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 1040nr free software This amount may be shown in box 11 of your Form W-2. 1040nr free software If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 1040nr free software 4c. 1040nr free software       5. 1040nr free software a. 1040nr free software Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 1040nr free software Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 1040nr free software             b. 1040nr free software Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 1040nr free software 5b. 1040nr free software             c. 1040nr free software Subtract line 5b from line 5a 5c. 1040nr free software       6. 1040nr free software Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 1040nr free software       7. 1040nr free software Add lines 4a through 4c, 5c, and 6 7. 1040nr free software   8. 1040nr free software Subtract line 7 from line 3 8. 1040nr free software       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 1040nr free software If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 1040nr free software     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 1040nr free software Put your name and social security number on Schedule SE and attach it to your return. 1040nr free software                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 1040nr free software  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1040nr free software               1. 1040nr free software a. 1040nr free software Enter the amount from Form 1040A, line 7 1a. 1040nr free software         b. 1040nr free software Enter the amount of any nontaxable combat pay received. 1040nr free software Also enter this amount on Schedule 8812, line 4b. 1040nr free software This amount should be shown in Form(s) W-2, box 12, with code Q. 1040nr free software 1b. 1040nr free software         c. 1040nr free software Add lines 1a and 1b. 1040nr free software     1c. 1040nr free software   2. 1040nr free software Enter any amount included on line 1a that is:           a. 1040nr free software A scholarship or fellowship grant not reported on Form W-2 2a. 1040nr free software         b. 1040nr free software For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 1040nr free software         c. 1040nr free software A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 1040nr free software This amount may be shown in box 11 of your Form W-2. 1040nr free software If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 1040nr free software       3. 1040nr free software Add lines 2a through 2c 3. 1040nr free software   4. 1040nr free software Subtract line 3 from line 1c. 1040nr free software Enter the result here and on line 2 of the Line 11 Worksheet 4. 1040nr free software                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 1040nr free software Social security tax, Medicare tax, and Additional Medicare Tax on wages. 1040nr free software 1. 1040nr free software Enter the social security tax withheld (Form(s) W-2, box 4) 1. 1040nr free software   2. 1040nr free software Enter the Medicare tax withheld (Form(s) W-2, box 6). 1040nr free software Box 6 includes any Additional Medicare Tax 2. 1040nr free software   3. 1040nr free software Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 1040nr free software   4. 1040nr free software Add lines 1, 2, and 3 4. 1040nr free software   5. 1040nr free software Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 1040nr free software   6. 1040nr free software Subtract line 5 from line 4 6. 1040nr free software   Additional Medicare Tax on Self-Employment Income. 1040nr free software 7. 1040nr free software Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 1040nr free software   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 1040nr free software Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 1040nr free software Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 1040nr free software 8. 1040nr free software Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 1040nr free software   9. 1040nr free software Enter the Medicare tax (Form(s) W-2, box 14) 9. 1040nr free software   10. 1040nr free software Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 1040nr free software Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 1040nr free software   11. 1040nr free software Add lines 8, 9, and 10 11. 1040nr free software   12. 1040nr free software Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 1040nr free software   13. 1040nr free software Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 1040nr free software   14. 1040nr free software Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 1040nr free software Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 1040nr free software   15. 1040nr free software Add lines 12, 13, and 14 15. 1040nr free software   Line 6 amount 16. 1040nr free software Add lines 6, 7, 11, and 15. 1040nr free software Enter here and on line 6 of the Line 11 Worksheet. 1040nr free software 16. 1040nr free software   Paperwork Reduction Act Notice. 1040nr free software   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 1040nr free software You are required to give us the information if requested. 1040nr free software We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 1040nr free software   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 1040nr free software Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 1040nr free software Generally, tax returns and return information are confidential, as required by section 6103. 1040nr free software   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 1040nr free software For the estimated averages, see the instructions for your income tax return. 1040nr free software   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 1040nr free software See Comments and suggestions , earlier. 1040nr free software How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040nr free software Free help with your tax return. 1040nr free software   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040nr free software The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040nr free software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr free software Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr free software In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040nr free software To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040nr free software gov, download the IRS2Go app, or call 1-800-906-9887. 1040nr free software   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr free software To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040nr free software aarp. 1040nr free software org/money/taxaide or call 1-888-227-7669. 1040nr free software For more information on these programs, go to IRS. 1040nr free software gov and enter “VITA” in the search box. 1040nr free software Internet. 1040nr free software    IRS. 1040nr free software gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040nr free software Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr free software Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040nr free software Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040nr free software gov or download the IRS2Go app and select the Refund Status option. 1040nr free software The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr free software Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040nr free software You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr free software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr free software Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040nr free software No need to wait on the phone or stand in line. 1040nr free software The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040nr free software When you reach the response screen, you can print the entire interview and the final response for your records. 1040nr free software New subject areas are added on a regular basis. 1040nr free software  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040nr free software gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040nr free software You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040nr free software The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040nr free software When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040nr free software Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040nr free software You can also ask the IRS to mail a return or an account transcript to you. 1040nr free software Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040nr free software gov or by calling 1-800-908-9946. 1040nr free software Tax return and tax account transcripts are generally available for the current year and the past three years. 1040nr free software Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040nr free software Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040nr free software If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040nr free software Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040nr free software gov and enter Where's My Amended Return? in the search box. 1040nr free software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr free software It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr free software Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040nr free software gov. 1040nr free software Select the Payment tab on the front page of IRS. 1040nr free software gov for more information. 1040nr free software Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040nr free software Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040nr free software gov. 1040nr free software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040nr free software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040nr free software gov. 1040nr free software Request an Electronic Filing PIN by going to IRS. 1040nr free software gov and entering Electronic Filing PIN in the search box. 1040nr free software Download forms, instructions and publications, including accessible versions for people with disabilities. 1040nr free software Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040nr free software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040nr free software An employee can answer questions about your tax account or help you set up a payment plan. 1040nr free software Before you visit, check the Office Locator on IRS. 1040nr free software gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040nr free software If you have a special need, such as a disability, you can request an appointment. 1040nr free software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040nr free software Apply for an Employer Identification Number (EIN). 1040nr free software Go to IRS. 1040nr free software gov and enter Apply for an EIN in the search box. 1040nr free software Read the Internal Revenue Code, regulations, or other official guidance. 1040nr free software Read Internal Revenue Bulletins. 1040nr free software Sign up to receive local and national tax news and more by email. 1040nr free software Just click on “subscriptions” above the search box on IRS. 1040nr free software gov and choose from a variety of options. 1040nr free software    Phone. 1040nr free software You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040nr free software Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr free software Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040nr free software gov, or download the IRS2Go app. 1040nr free software Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr free software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr free software Most VITA and TCE sites offer free electronic filing. 1040nr free software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040nr free software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040nr free software Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040nr free software If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr free software The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr free software Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr free software Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr free software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr free software Note, the above information is for our automated hotline. 1040nr free software Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040nr free software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040nr free software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr free software It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr free software Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040nr free software You should receive your order within 10 business days. 1040nr free software Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040nr free software If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040nr free software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040nr free software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040nr free software These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040nr free software    Walk-in. 1040nr free software You can find a selection of forms, publications and services — in-person. 1040nr free software Products. 1040nr free software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr free software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040nr free software Services. 1040nr free software You can walk in to your local TAC for face-to-face tax help. 1040nr free software An employee can answer questions about your tax account or help you set up a payment plan. 1040nr free software Before visiting, use the Office Locator tool on IRS. 1040nr free software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040nr free software    Mail. 1040nr free software You can send your order for forms, instructions, and publications to the address below. 1040nr free software You should receive a response within 10 business days after your request is received. 1040nr free software Internal Revenue Service 1201 N. 1040nr free software Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040nr free software The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr free software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040nr free software   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040nr free software We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040nr free software You face (or your business is facing) an immediate threat of adverse action. 1040nr free software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040nr free software   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040nr free software Here's why we can help: TAS is an independent organization within the IRS. 1040nr free software Our advocates know how to work with the IRS. 1040nr free software Our services are free and tailored to meet your needs. 1040nr free software We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr free software   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040nr free software   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040nr free software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040nr free software Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040nr free software Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040nr free software Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr free software Prev  Up  Next   Home   More Online Publications