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1040x Form For 2012

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1040x Form For 2012

1040x form for 2012 Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. 1040x form for 2012 Please click the link to view the image. 1040x form for 2012 Form 1040A, page 1, for Joshua A. 1040x form for 2012 Blake This image is too large to be displayed in the current screen. 1040x form for 2012 Please click the link to view the image. 1040x form for 2012 Form 1040A, page 2, for Joshua A. 1040x form for 2012 Blake This image is too large to be displayed in the current screen. 1040x form for 2012 Please click the link to view the image. 1040x form for 2012 Form 8615 for Joshua A. 1040x form for 2012 Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. 1040x form for 2012 Enter the amount from Form 1040A, line 27 1. 1040x form for 2012 48,800*       2. 1040x form for 2012 Enter the amount from Form 1040A, line 9b 2. 1040x form for 2012 300*           3. 1040x form for 2012 Enter the amount from Form 1040A, line 10 3. 1040x form for 2012 200*           4. 1040x form for 2012 Add lines 2 and 3 4. 1040x form for 2012 500       5. 1040x form for 2012 Subtract line 4 from line 1. 1040x form for 2012 If zero or less, enter -0- 5. 1040x form for 2012 48,300       6. 1040x form for 2012 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. 1040x form for 2012 48,800*         $48,600 if head of household. 1040x form for 2012                   7. 1040x form for 2012 Enter the smaller of line 5 or line 6 7. 1040x form for 2012 48,300       8. 1040x form for 2012 Subtract line 7 from line 6. 1040x form for 2012 This amount is taxed at 0% 8. 1040x form for 2012   500       9. 1040x form for 2012 Enter the smaller of line 1 or line 4 9. 1040x form for 2012 500       10. 1040x form for 2012 Enter the amount from line 8 10. 1040x form for 2012   500       11. 1040x form for 2012 Subtract line 10 from line 9 11. 1040x form for 2012  -0-       12. 1040x form for 2012 Multiply line 11 by 15% (. 1040x form for 2012 15) 12. 1040x form for 2012 -0-   13. 1040x form for 2012 Use the Tax Table to figure the tax on the amount on line 5. 1040x form for 2012 Enter the tax here 13. 1040x form for 2012 6,356   14. 1040x form for 2012 Add lines 12 and 13 14. 1040x form for 2012 6,356   15. 1040x form for 2012 Use the Tax Table to figure the tax on the amount on line 1. 1040x form for 2012 Enter the tax here 15. 1040x form for 2012 6,431   16. 1040x form for 2012 Tax on all taxable income. 1040x form for 2012 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. 1040x form for 2012 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. 1040x form for 2012 Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. 1040x form for 2012 Enter the amount from Form 1040A, line 27 1. 1040x form for 2012 1,650*       2. 1040x form for 2012 Enter the amount from Form 1040A, line 9b 2. 1040x form for 2012 750*           3. 1040x form for 2012 Enter the amount from Form 1040A, line 10 3. 1040x form for 2012 500*           4. 1040x form for 2012 Add lines 2 and 3 4. 1040x form for 2012 1,250       5. 1040x form for 2012 Subtract line 4 from line 1. 1040x form for 2012 If zero or less, enter -0- 5. 1040x form for 2012  400       6. 1040x form for 2012 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. 1040x form for 2012 1,650*         $48,600 if head of household. 1040x form for 2012                   7. 1040x form for 2012 Enter the smaller of line 5 or line 6 7. 1040x form for 2012   400       8. 1040x form for 2012 Subtract line 7 from line 6. 1040x form for 2012 This amount is taxed at 0% 8. 1040x form for 2012 1,250       9. 1040x form for 2012 Enter the smaller of line 1 or line 4 9. 1040x form for 2012 1,250       10. 1040x form for 2012 Enter the amount from line 8 10. 1040x form for 2012 1,250       11. 1040x form for 2012 Subtract line 10 from line 9 11. 1040x form for 2012 -0-       12. 1040x form for 2012 Multiply line 11 by 15% (. 1040x form for 2012 15) 12. 1040x form for 2012 -0-   13. 1040x form for 2012 Use the Tax Table to figure the tax on the amount on line 5. 1040x form for 2012 Enter the tax here 13. 1040x form for 2012 41*   14. 1040x form for 2012 Add lines 12 and 13 14. 1040x form for 2012 41   15. 1040x form for 2012 Use the Tax Table to figure the tax on the amount on line 1. 1040x form for 2012 Enter the tax here 15. 1040x form for 2012 166*   16. 1040x form for 2012 Tax on all taxable income. 1040x form for 2012 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. 1040x form for 2012 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. 1040x form for 2012 Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. 1040x form for 2012 Enter the amount from Form 1040A, line 27 1. 1040x form for 2012 2,450       2. 1040x form for 2012 Enter the amount from Form 1040A, line 9b 2. 1040x form for 2012 1,050           3. 1040x form for 2012 Enter the amount from Form 1040A, line 10 3. 1040x form for 2012 700           4. 1040x form for 2012 Add lines 2 and 3 4. 1040x form for 2012 1,750       5. 1040x form for 2012 Subtract line 4 from line 1. 1040x form for 2012 If zero or less, enter -0- 5. 1040x form for 2012    700       6. 1040x form for 2012 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. 1040x form for 2012 2,450         $48,600 if head of household. 1040x form for 2012                   7. 1040x form for 2012 Enter the smaller of line 5 or line 6 7. 1040x form for 2012  700       8. 1040x form for 2012 Subtract line 7 from line 6. 1040x form for 2012 This amount is taxed at 0% 8. 1040x form for 2012 1,750       9. 1040x form for 2012 Enter the smaller of line 1 or line 4 9. 1040x form for 2012 1,750       10. 1040x form for 2012 Enter the amount from line 8 10. 1040x form for 2012 1,750       11. 1040x form for 2012 Subtract line 10 from line 9 11. 1040x form for 2012 -0-       12. 1040x form for 2012 Multiply line 11 by 15% (. 1040x form for 2012 15) 12. 1040x form for 2012 -0-   13. 1040x form for 2012 Use the Tax Table to figure the tax on the amount on line 5. 1040x form for 2012 Enter the tax here 13. 1040x form for 2012  71   14. 1040x form for 2012 Add lines 12 and 13 14. 1040x form for 2012  71   15. 1040x form for 2012 Use the Tax Table to figure the tax on the amount on line 1. 1040x form for 2012 Enter the tax here 15. 1040x form for 2012 246   16. 1040x form for 2012 Tax on all taxable income. 1040x form for 2012 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. 1040x form for 2012  71         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. 1040x form for 2012 Free help with your tax return. 1040x form for 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040x form for 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040x form for 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x form for 2012 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. 1040x form for 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040x form for 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040x form for 2012 gov, download the IRS2Go app, or call 1-800-906-9887. 1040x form for 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x form for 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x form for 2012 aarp. 1040x form for 2012 org/money/taxaide or call 1-888-227-7669. 1040x form for 2012 For more information on these programs, go to IRS. 1040x form for 2012 gov and enter “VITA” in the search box. 1040x form for 2012 Internet. 1040x form for 2012    IRS. 1040x form for 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040x form for 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x form for 2012 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. 1040x form for 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040x form for 2012 gov or download the IRS2Go app and select the Refund Status option. 1040x form for 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x form for 2012 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. 1040x form for 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x form for 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x form for 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040x form for 2012 No need to wait on the phone or stand in line. 1040x form for 2012 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. 1040x form for 2012 When you reach the response screen, you can print the entire interview and the final response for your records. 1040x form for 2012 New subject areas are added on a regular basis. 1040x form for 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040x form for 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040x form for 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040x form for 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040x form for 2012 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. 1040x form for 2012 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. 1040x form for 2012 You can also ask the IRS to mail a return or an account transcript to you. 1040x form for 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040x form for 2012 gov or by calling 1-800-908-9946. 1040x form for 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. 1040x form for 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040x form for 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040x form for 2012 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. 1040x form for 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040x form for 2012 gov and enter Where's My Amended Return? in the search box. 1040x form for 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x form for 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x form for 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040x form for 2012 gov. 1040x form for 2012 Select the Payment tab on the front page of IRS. 1040x form for 2012 gov for more information. 1040x form for 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040x form for 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x form for 2012 gov. 1040x form for 2012 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. 1040x form for 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x form for 2012 gov. 1040x form for 2012 Request an Electronic Filing PIN by going to IRS. 1040x form for 2012 gov and entering Electronic Filing PIN in the search box. 1040x form for 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. 1040x form for 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040x form for 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040x form for 2012 An employee can answer questions about your tax account or help you set up a payment plan. 1040x form for 2012 Before you visit, check the Office Locator on IRS. 1040x form for 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040x form for 2012 If you have a special need, such as a disability, you can request an appointment. 1040x form for 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x form for 2012 Apply for an Employer Identification Number (EIN). 1040x form for 2012 Go to IRS. 1040x form for 2012 gov and enter Apply for an EIN in the search box. 1040x form for 2012 Read the Internal Revenue Code, regulations, or other official guidance. 1040x form for 2012 Read Internal Revenue Bulletins. 1040x form for 2012 Sign up to receive local and national tax news and more by email. 1040x form for 2012 Just click on “subscriptions” above the search box on IRS. 1040x form for 2012 gov and choose from a variety of options. 1040x form for 2012    Phone. 1040x form for 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x form for 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x form for 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040x form for 2012 gov, or download the IRS2Go app. 1040x form for 2012 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. 1040x form for 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x form for 2012 Most VITA and TCE sites offer free electronic filing. 1040x form for 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x form for 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x form for 2012 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. 1040x form for 2012 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. 1040x form for 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x form for 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x form for 2012 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. 1040x form for 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x form for 2012 Note, the above information is for our automated hotline. 1040x form for 2012 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. 1040x form for 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x form for 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x form for 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x form for 2012 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). 1040x form for 2012 You should receive your order within 10 business days. 1040x form for 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040x form for 2012 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. 1040x form for 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x form for 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x form for 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040x form for 2012    Walk-in. 1040x form for 2012 You can find a selection of forms, publications and services — in-person. 1040x form for 2012 Products. 1040x form for 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x form for 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x form for 2012 Services. 1040x form for 2012 You can walk in to your local TAC for face-to-face tax help. 1040x form for 2012 An employee can answer questions about your tax account or help you set up a payment plan. 1040x form for 2012 Before visiting, use the Office Locator tool on IRS. 1040x form for 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040x form for 2012    Mail. 1040x form for 2012 You can send your order for forms, instructions, and publications to the address below. 1040x form for 2012 You should receive a response within 10 business days after your request is received. 1040x form for 2012 Internal Revenue Service 1201 N. 1040x form for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040x form for 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x form for 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x form for 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040x form for 2012 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. 1040x form for 2012 You face (or your business is facing) an immediate threat of adverse action. 1040x form for 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x form for 2012   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. 1040x form for 2012 Here's why we can help: TAS is an independent organization within the IRS. 1040x form for 2012 Our advocates know how to work with the IRS. 1040x form for 2012 Our services are free and tailored to meet your needs. 1040x form for 2012 We have offices in every state, the District of Columbia, and Puerto Rico. 1040x form for 2012   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. 1040x form for 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x form for 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040x form for 2012 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. 1040x form for 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x form for 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x form for 2012 Prev  Up  Next   Home   More Online Publications
Español

About the API

We make the content you see in our directory of federal agencies available in both English and Spanish via a REST API. The API programmatically returns all of the information contained in the directory, or you can query the API to return just a subset of the available information.

If you are using the Federal Agency Directory API and have feedback or want to tell us about your product, please e-mail us.

Changes to the API

On December 28, 2012, we launched version 2.0 of the API and made the following changes:

  • Launched new methods to return directory records in a hierarchical fashion.
  • Results can now be returned using XML and JSONP, as well as straight JSON.
  • The Interface method was removed.

About the Data

The data in the Federal Agency Directory API is based on the English and Spanish federal agency directories. We gather this data from the agency information listed in the U.S. Government Manual, and independent research by our staff.

There is no schedule for data updates; we update data continually, and as needed. Early versions of the API may have incomplete and inconsistent data. We are working to continually develop the data in our directory records.

If you have suggestions about what types of data you would like to see in the Federal Agency Directory API, please e-mail us.

About the Spanish Data

GobiernoUSA.gov and the North American Academy of the Spanish Language (ANLE, per its Spanish acronym) worked together to review federal agencies Spanish translations to ensure language accuracy and consistency throughout the government. ANLE, the highest authority on Spanish language in the United States, and GobiernoUSA.gov have the joined mission of improving and standardizing the use of Spanish language in government communications.

This collaboration, possible through a signed agreement between the two institutions, resulted in a list of official Spanish language translations of federal agencies, available through this API.

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Accessing the API

Our Federal Agency Directory API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://www.usa.gov/api/USAGovAPI/contacts.{format}/. Append the API call you’d like to make to this URL.

Currently, three output formats are available:

  1. JSON (such as http://www.usa.gov/api/USAGovAPI/contacts.json/contacts)
  2. XML (such as http://www.usa.gov/api/USAGovAPI/contacts.xml/contacts)
  3. JSONP (such as http://www.usa.gov/api/USAGovAPI/contacts.jsonp/contacts?callback=callmemaybe). When requesting JSONP, you should include a callback parameter with the name of the callback function you would like called.

For the purposes of this documentation, only JSON sample calls and results will be shown.

API Result Formats

The Federal Agency Directory API returns results in json, with an optional callback parameter to enable jsonp support.

Interactive Documentation for the API

If you're interested in trying out the Federal Agency Directory API, we have an interactive test page. On this page, you can try different parameters and see the results.

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API Data Model

The following fields are associated with directory records. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - A unique identifier for each directory record
  • Name – The name of the agency.
  • Description – A brief description of the agency.
  • Language – Whether the record is in English or Spanish.
  • Subdivision – Used for mailing items to the agency.
  • Street1 – A first line of address information (such as the street address) for the agency’s main office.
  • Street2 – A second line of address information for the agency’s main office.
  • City – The city of the agency’s main office.
  • StateTer – The state of the agency’s main office.
  • Zip – The postal zip code of the agency’s main office.
  • Email – The e-mail address for the agency’s main office.
  • Phone – The phone number of the agency’s main office (may contain more than one).
  • TTY – The TTY number of the agency’s main office (may contain more than one).
  • Tollfree – The toll-free number to contact the agency (may contain more than one).
  • SMS – Any services offered via text messaging by the agency.
  • Synonym – Alternative names used commonly to refer to the agency (may contain more than one).
  • URI – The URL to access the agency’s complete directory record via the API.
  • Source_Url – The USA.gov or GobiernoUSA.gov URL that contains the record.

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URLs

The directory API returns several types of URLs that can be used to link to the agency.

  • Web_Url – Main URLs for the agency (may contain more than one).
  • Contact_Url – URLs for the public to contact the agency (may contain more than one).
  • In_Person_Url – URLs for the public to find out how to interact with the agney in person (may contain more than one).
  • Form_Url – URLs for the agency to find forms from the agency (may contain more than one).

For each of these URLs, the following sub-data elements are returned:

  • Url – The URL to the web page.
  • Description – A description of the URL.
  • Language – Whether the web page located at the URL is in English (en) or Spanish (es).

Agency Relationships

Additionally, the directory API returns information on the hierarchical relationship between federal agencies.

  • Parent – The parent of the agency. such as the Department of the Treasury for the Internal Revenue Service.
  • Child – Any children departments or agencies for the agency. such as the Census Bureau for the Department of Commerce (may contain more than one of these).
  • Alt_Language – The record for the agency in Spanish, if the record is in English, and vice versa.

For each of these relationships, the following sub-data elements are returned for the related agency:

  • Id – A unique identifier for each directory record
  • Name – The name of the agency.
  • URI – The URL to access the agency’s complete directory record via the API.
  • For Alt_Language only, Language – Whether the alternate language record is in English (en) or Spanish (es).

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API Methods

As of version 2.0, the methods of the Federal Agency Directory API are broken down into two categories. The first category simply returns a list of agency records. The second category returns a hierarchical structure of the agency records, making it easy to form a tree. The tree can show that the Food and Drug Administration is part of the Department of Health and Human Services. This is just one example.

API Methods That Return A List of Agency Records

Contacts

Contacts is a general purpose call that, by default, will return all of the agency directory records. However, you can pass parameters into contacts that allow you to filter the records returned by the API in powerful ways.

Parameters

query_filter – Return only agency directory records that meet the criteria you enter into this parameter. In general, the filter takes the form of {field_name}::{value}[|{field_name}::{value}]*. Additionally, for names, you can perform substring searches by surrounding {value} with asterixis.

For example, if you want to return all agencies that have the word “commission” in their title, you can use a query_filter of name::*commission*. Likewise, if you want to find all commissions who have their main address in Virginia, you can use a query_filter of: name::*commission*|state::VA

See the data model above for a list of field names that you can query on.

result_filter – Return only the fields listed here (separated by |) as opposed to every field in each directory record. For example, use a result_filter of name|phone to return only names and phone numbers.

See the data model above for a list of field names that you can specify be returned.

sort – Allows you to specify the sort order of the returned agency directory records. For example, use a sort of name to sort the results by the agency’s name. You can also cause the sort to go in descending order by prepending the field name with a -, such as -name.

See the data model above for a list of field names that you can sort the results on.

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/contacts/tree/independent

The independent method will return every agency record that has no parent and no child, such as the National Railroad Passenger Corporation.

/contacts/tree

The tree method returns every agency record, and, optionally, includes sub-agencies as part of their parent agency’s record.

Paramaters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contacts/tree/dependent

The dependent method returns every agency record that has sub-agencies, and, optionally, includes sub-agencies as part of their parent agency’s record.

Parameters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contact/{identifier}/tree/sibling

The sibling method will return all of the agency records that are siblings to the agency represented by the id specified in the REST URL. It will also return the record for the id specified as well.  

The only difference between the result format of the sibling method and the more generic contacts method is that the siblings method does not return the child and parent data elements as part of it’s results.

For example, if you request the sibling agencies for the U.S. Botanic Garden (id 49108), the API will return records for both the U.S. Botanic Garden and the U.S. Capitol Visitor Center, as both of these agencies are part of the Architect of the Capitol.

If you desired the results in JSON format, the API call for this query would look like the following:
http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49108/tree/sibling

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Sample Results For These Methods

For API methods that return a list of directory records, the API will return an array of objects, such as:

The API will return an array of objects, such as:

{
   "Contact":[
      {
         "Id":"52663",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/52663",
         "Language":"en",
         "Name":"U.S. Access Board",
         "Source_Url":"http://www.usa.gov/directory/federal/us-access-board.shtml",
         "Street1":"1331 F Street, NW",
         "Street2":"Suite 1000",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20004-1111",
         "Synonym":[
            "Access Board"
         ],
         "Phone":[
            "202-272-0080"
         ],
         "Tollfree":[
            "800-872-2253"
         ],
         "TTY":[
            "202-272-0082",
            "800-993-2822"
         ],
         "Email":"info@access-board.gov",
         "Contact_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm",
               "Description":"Contact the U.S. Access Board ",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#email",
               "Description":"E-mail Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#Phone",
               "Description":"Phone Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/enforcement/filing.htm",
               "Description":"File an Accessibility Complaint",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.access-board.gov/",
               "Description":"U.S. Access Board ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm#Location",
               "Description":"Map and Directions",
               "Language":"en"
            }
         ],
         "Description":"The Access Board is an independent federal agency devoted to accessibility for people with disabilities. The Board develops and maintains design criteria for the built environment, transit vehicles, telecommunications equipment, and for electronic and information technology. ",
         "Alt_Language":[
            {
               "Id":"50175",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50175",
               "Name":"Consejo de Acceso de Estados Unidos",
               "Language":"es"
            }
         ]
      },
      {
         "Id":"61787",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/61787",
         "Language":"en",
         "Name":"Medicaid and CHIP Payment and Access Commission",
         "Source_Url":"http://www.usa.gov/directory/federal/medicaid-chip-payment-access-commission.shtml",
         "Street1":"1800 M Street, NW",
         "Street2":"Suite 350N",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20036",
         "Phone":[
            "202-273-2460"
         ],
         "Email":"webmaster@macpac.gov",
         "Web_Url":[
            {
               "Url":"http://www.macpac.gov",
               "Description":"Medicaid and CHIP Payment and Access Commission ",
               "Language":"en"
            }
         ]
      }
   ]
}

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If you set include_descendents to true in the tree or descendants methods, parent agencies will include an array called "Contact" with their child agency records, such as in this snippet:

{
   "Contact":[
      {
         "Id":"49015",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49015",
         "Language":"en",
         "Name":"U.S. Department of Agriculture (USDA)",
         "Source_Url":"http://www.usa.gov/directory/federal/department-of-agriculture.shtml",
         "Street1":"1400 Independence Ave., S.W.",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20250",
         "Synonym":[
            "Agriculture Department",
            "Department of Agriculture"
         ],
         "Phone":[
            "202-720-2791"
         ],
         "Contact_Url":[
            {
               "Url":"http://usda.gov/wps/portal/usda/usdahome?navid=CONTACT_US",
               "Description":"Contact the U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/cnd/Contacts/StateDirectory.htm",
               "Description":"Child Nutrition Programs",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/snap/contact_info/default.htm",
               "Description":"Food Stamps",
               "Language":"en"
            },
            {
               "Url":"http://www.fsis.usda.gov/Food_Safety_Education/USDA_Meat_&_Poultry_Hotline/index.asp",
               "Description":"Meat and Poultry Hotline",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/employeeDirectory/app",
               "Description":"Employee Directory",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.usda.gov/wps/portal/usda/usdahome",
               "Description":"U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.rurdev.usda.gov/recd_map.html",
               "Description":"Rural Development Office Locator",
               "Language":"en"
            },
            {
               "Url":"http://apps.ams.usda.gov/FarmersMarkets/",
               "Description":"Farmers Markets Near You",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/locator/app",
               "Description":"Find a Service Center Near You",
               "Language":"en"
            }
         ],
         "Description":"The Department of Agriculture provides leadership on food, agriculture, natural resources, and related issues.",
         "Alt_Language":[
            {
               "Id":"50072",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50072",
               "Name":"Departamento de Agricultura",
               "Language":"es"
            }
         ],
         "Contact":[
            {
               "Id":"48012",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/48012",
               "Language":"en",
               "Name":"Center for Nutrition Policy and Promotion (CNPP)",
               "Source_Url":"http://www.usa.gov/directory/federal/center-for-nutrition-policy-and-promotion.shtml",
               "Street1":"3101 Park Center Dr., 10th Floor",
               "City":"Alexandria",
               "StateTer":"VA",
               "Zip":"22302-1594",
               "Phone":[
                  "703-305-7600"
               ],
               "Contact_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/contacts.htm",
                     "Description":"Contact the Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  }
               ],
               "Web_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/",
                     "Description":"Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  },
                  {
                     "Url":"http://www.choosemyplate.gov/",
                     "Description":"",
                     "Language":"en"
                  }
               ],
               "Description":"The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers."
            }
         ]
      }
   ]
}

For a complete list of fields returned in the json, see the data model description above. Please note that any field that contains more than one item in it (such as synonyms), is returned as an array and noted in the data model description.

We encourage you to try out the interactive documentation to learn more.

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API Methods That Return Agency Records in a Tree Form

These methods return agency records in a hierarchical data structure. In this way, you do not have to manually recreate the hierarchy yourself using the contacts method.

/contact/{identifier}/tree/parent

The parent method returns the record of the parent agency specified in the REST URL and will continue up the agency hierarchy until the root agency is returned. Additionally, the record for the id specified will also be returned.

For example, if you request the parent tree for the Administration for Native Americans (agency id 49064) , the API will return a tree structure whose head is the U.S.  Department of Health and Human Services, with a child record for the Administration for Children and Families, which will then have a child record for the Administration of Native Americans.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064/tree/parent

Likewise, if you request the parent tree for the Administration for Children and Families (agency id 47994), the API will return a tree structure whose head is the U.S. Department of Health and Human Services, with a child record for the Administration for Children and Families.  However, the structure will end at that point instead of continuing down the agency hierarchy.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/parent

/contact/{identifier}/tree/descendant

The descendant method will return a tree with the agency specified in the REST URL at it’s head. It will include all of the agency's sub-agencies as children. The tree will then continue in this fashion until the agencies with no children are returned.

For example, if you request the descendant tree of the Administration for Children and Families (agency id 47994), the API will return a tree structure with the record for the Administration for Children and Families at it’s head. There would then be child record for the Administration of Native Americans, since that agency is a subagency of the Administration for Children and Families.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/descendant

Likewise, if you request the descendant tree of the U.S. Department of Health and Human Services (agency id 49021), the API will return a tree structure with the U.S. Department of Health and Human Services record at it’s head, and have 15 child records for each of the sub-agencies.  The tree will continue in this manner until the entire U.S. Department of Health and Human Services hierarchy of agencies is exposed.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021/tree/descendant

/contact/{identifier}/tree/branch

The branch method returns a tree that is the combination of the trees returned by the parent method and the descendant method for the id specified in the REST URL. With this one method, the API will return every parent and every descendant of a particular agency.

/contact/{identifier}

The contact/{identifier} method will return the single directory record represented by the id specified in the REST URL. There are no children records returned when using this method.

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Sample Results For These Methods

For API methods that return a tree of directory records, the API will return an array of objects, such as:

{
  "Id": "49021",
  "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021",
  "Language": "en",
  "Name": "U.S. Department of Health and Human Services (HHS)",
  "Source_Url": "http://www.usa.gov/directory/federal/department-of-health-and-human-services.shtml",
  "Street1": "200 Independence Avenue, S.W.",
  "City": "Washington",
  "StateTer": "DC",
  "Zip": "20201",
  "Synonym": [
    "Health and Human Services Department",
    "Department of Health and Human Services"
  ],
  "Contact_Url": [
    {
      "Url": "http://www.hhs.gov/contactus.html",
      "Description": "Contact the U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
      "Description": "Child Support",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ofa/help",
      "Description": "Temporary Assistance for Needy Families (Welfare)",
      "Language": "en"
    },
    {
      "Url": "http://www.medicare.gov/ContactUs.asp",
      "Description": "Medicare",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
      "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
      "Language": "en"
    },
    {
      "Url": "https://cfo.gov/cfo-members/",
      "Description": "Employee Directory",
      "Language": "en"
    }
  ],
  "Web_Url": [
    {
      "Url": "http://www.hhs.gov/",
      "Description": "U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    }
  ],
  "In_Person_Url": [
    {
      "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
      "Description": "Head Start Program Locator",
      "Language": "en"
    }
  ],
  "Description": "The Department of Health and Human Services protects the health of all Americans and provides essential human services.",
  "Alt_Language": [
    {
      "Id": "50081",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50081",
      "Name": "Departamento de Salud y Servicios Sociales – HHS",
      "Language": "es"
    }
  ],
  "Contact": [
    {
      "Id": "47994",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994",
      "Language": "en",
      "Name": "Administration for Children and Families (ACF)",
      "Source_Url": "http://www.usa.gov/directory/federal/administration-for-children--families.shtml",
      "Street1": "370 L'nfant Promenade, SW",
      "City": "Washington",
      "StateTer": "DC",
      "Zip": "20447",
      "Tollfree": [
        "1-888-289-8442 (Fraud Alert Hotline)"
      ],
      "Contact_Url": [
        {
          "Url": "http://www.acf.hhs.gov/programs/ana/about",
          "Description": "Contact the Administration for Children and Families (ACF) ",
          "Language": "en"
        },
        {
          "Url": "https://cfo.gov/cfo-members/",
          "Description": "Employee Directory",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
          "Description": "Child Support",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ofa/help",
          "Description": "Temporary Assistance for Needy Families (Welfare)",
          "Language": "en"
        },
        {
          "Url": "http://www.childwelfare.gov/pubs/reslist/rl_dsp.cfm?rs_id=5&rate_chno=11-11172",
          "Description": "Report Child Abuse and Neglect",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
          "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
          "Language": "en"
        }
      ],
      "Web_Url": [
        {
          "Url": "http://www.acf.hhs.gov/",
          "Description": "Administration for Children and Families (ACF) ",
          "Language": "en"
        }
      ],
      "In_Person_Url": [
        {
          "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
          "Description": "Head Start Program Locator",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/cse/extinf.html",
          "Description": "Child Support Enforcement in Your State",
          "Language": "en"
        }
      ],
      "Description": "The ACF funds state, territory, local, and tribal organizations to provide family assistance (welfare), child support, child care, Head Start, child welfare, and other programs relating to children and families.",
      "Alt_Language": [
        {
          "Id": "50101",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50101",
          "Name": "Administración de Asuntos de Niños y Familias",
          "Language": "es"
        }
      ],
      "Contact": [
        {
          "Id": "49064",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064",
          "Language": "en",
          "Name": "Administration for Native Americans",
          "Source_Url": "http://www.usa.gov/directory/federal/administration-for-native-americans.shtml",
          "Street1": "2nd Floor, West Aerospace Center",
          "Street2": "370 L'Enfant Promenade, SW",
          "City": "Washington",
          "StateTer": "DC",
          "Zip": "20447-0002",
          "Tollfree": [
            "877-922-9262"
          ],
          "Email": "anacomments@acf.hhs.gov",
          "Contact_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/about",
              "Description": "Contact the Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Web_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/",
              "Description": "Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Description": "The Administration for Native Americans promotes self-sufficiency and cultural preservation for Native Americans by providing social and economic development opportunities through financial assistance, training, and technical assistance.",
          "Alt_Language": [
            {
              "Id": "50125",
              "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50125",
              "Name": "Oficina de Asuntos Nativo Americanos",
              "Language": "es"
            }
          ]
        }
      ]
    }
  ]
}

Terms of Service

By using this data, you agree to the Terms of Service.

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The 1040x Form For 2012

1040x form for 2012 37. 1040x form for 2012   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. 1040x form for 2012  The maximum adoption credit is $12,970 for 2013. 1040x form for 2012 See Adoption Credit . 1040x form for 2012 Plug-in electric vehicle credit. 1040x form for 2012  This credit has expired. 1040x form for 2012 Credit for prior year minimum tax. 1040x form for 2012  The refundable portion of the credit for prior year minimum tax has expired. 1040x form for 2012 Excess withholding of social security and railroad retirement tax. 1040x form for 2012  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. 1040x form for 2012 2% of wages up to $113,700. 1040x form for 2012 If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. 1040x form for 2012 See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . 1040x form for 2012 Introduction This chapter discusses the following nonrefundable credits. 1040x form for 2012 Adoption credit. 1040x form for 2012 Alternative motor vehicle credit. 1040x form for 2012 Alternative fuel vehicle refueling property credit. 1040x form for 2012 Credit to holders of tax credit bonds. 1040x form for 2012 Foreign tax credit. 1040x form for 2012 Mortgage interest credit. 1040x form for 2012 Nonrefundable credit for prior year minimum tax. 1040x form for 2012 Plug-in electric drive motor vehicle credit. 1040x form for 2012 Residential energy credits. 1040x form for 2012 Retirement savings contributions credit. 1040x form for 2012 This chapter also discusses the following refundable credits. 1040x form for 2012 Credit for tax on undistributed capital gain. 1040x form for 2012 Health coverage tax credit. 1040x form for 2012 Credit for excess social security tax or railroad retirement tax withheld. 1040x form for 2012 Several other credits are discussed in other chapters in this publication. 1040x form for 2012 Child and dependent care credit (chapter 32). 1040x form for 2012 Credit for the elderly or the disabled (chapter 33). 1040x form for 2012 Child tax credit (chapter 34). 1040x form for 2012 Education credits (chapter 35). 1040x form for 2012 Earned income credit (chapter 36). 1040x form for 2012 Nonrefundable credits. 1040x form for 2012   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. 1040x form for 2012 These credits may reduce your tax to zero. 1040x form for 2012 If these credits are more than your tax, the excess is not refunded to you. 1040x form for 2012 Refundable credits. 1040x form for 2012   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. 1040x form for 2012 These credits are added to the federal income tax withheld and any estimated tax payments you made. 1040x form for 2012 If this total is more than your total tax, the excess will be refunded to you. 1040x form for 2012 Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. 1040x form for 2012 However, if the total of these credits is more than your tax, the excess is not refunded to you. 1040x form for 2012 Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. 1040x form for 2012 The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. 1040x form for 2012 If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. 1040x form for 2012 If your modified AGI is $234,580 or more, you cannot take the credit. 1040x form for 2012 Qualified adoption expenses. 1040x form for 2012   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. 1040x form for 2012 These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. 1040x form for 2012 Nonqualified expenses. 1040x form for 2012   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. 1040x form for 2012 Eligible child. 1040x form for 2012   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. 1040x form for 2012 Child with special needs. 1040x form for 2012   An eligible child is a child with special needs if all three of the following apply. 1040x form for 2012 The child was a citizen or resident of the United States (including U. 1040x form for 2012 S. 1040x form for 2012 possessions) at the time the adoption process began. 1040x form for 2012 A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. 1040x form for 2012 The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. 1040x form for 2012 Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. 1040x form for 2012 When to take the credit. 1040x form for 2012   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. 1040x form for 2012 If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. 1040x form for 2012 See the Instructions for Form 8839 for more specific information on when to take the credit. 1040x form for 2012 Foreign child. 1040x form for 2012   If the child is not a U. 1040x form for 2012 S. 1040x form for 2012 citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. 1040x form for 2012 You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. 1040x form for 2012 How to take the credit. 1040x form for 2012   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. 1040x form for 2012 Include the credit in your total for Form 1040, line 53. 1040x form for 2012 Check box c and enter “8839” on the line next to that box. 1040x form for 2012 More information. 1040x form for 2012   For more information, see the Instructions for Form 8839. 1040x form for 2012 Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. 1040x form for 2012 Amount of credit. 1040x form for 2012   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. 1040x form for 2012 In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. 1040x form for 2012   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. 1040x form for 2012 How to take the credit. 1040x form for 2012   To take the credit, you must complete Form 8910 and attach it to your Form 1040. 1040x form for 2012 Include the credit in your total for Form 1040, line 53. 1040x form for 2012 Check box c and enter “8910” on the line next to that box. 1040x form for 2012 More information. 1040x form for 2012   For more information on the credit, see the Instructions for Form 8910. 1040x form for 2012 Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. 1040x form for 2012 Qualified alternative fuel vehicle refueling property. 1040x form for 2012   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. 1040x form for 2012 To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. 1040x form for 2012 To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. 1040x form for 2012   The following are alternative fuels. 1040x form for 2012 Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. 1040x form for 2012 Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. 1040x form for 2012 Electricity. 1040x form for 2012 Amount of the credit. 1040x form for 2012   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. 1040x form for 2012 For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. 1040x form for 2012 How to take the credit. 1040x form for 2012   To take the credit, you must complete Form 8911 and attach it to your Form 1040. 1040x form for 2012 Include the credit in your total for Form 1040, line 53. 1040x form for 2012 Check box c and enter “8911” on the line next to that box. 1040x form for 2012 More information. 1040x form for 2012   For more information on the credit, see the Form 8911 instructions. 1040x form for 2012 Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. 1040x form for 2012 You may be able to take a credit if you are a holder of one of the following bonds. 1040x form for 2012 Clean renewable energy bonds (issued before 2010). 1040x form for 2012 New clean renewable energy bonds. 1040x form for 2012 Qualified energy conservation bonds. 1040x form for 2012 Qualified school construction bonds. 1040x form for 2012 Qualified zone academy bonds. 1040x form for 2012 Build America bonds. 1040x form for 2012 In some instances, an issuer may elect to receive a credit for interest paid on the bond. 1040x form for 2012 If the issuer makes this election, you cannot also claim a credit. 1040x form for 2012 Interest income. 1040x form for 2012   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. 1040x form for 2012 How to take the credit. 1040x form for 2012   Complete Form 8912 and attach it to your Form 1040. 1040x form for 2012 Include the credit in your total for Form 1040, line 53. 1040x form for 2012 Check box c and enter “8912” on the line next to that box. 1040x form for 2012 More information. 1040x form for 2012   For more information, see the Instructions for Form 8912. 1040x form for 2012 Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. 1040x form for 2012 S. 1040x form for 2012 possession as a credit against your U. 1040x form for 2012 S. 1040x form for 2012 income tax. 1040x form for 2012 Or, you can deduct them as an itemized deduction (see chapter 22). 1040x form for 2012 You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. 1040x form for 2012 S. 1040x form for 2012 tax under any of the following. 1040x form for 2012 Foreign earned income exclusion. 1040x form for 2012 Foreign housing exclusion. 1040x form for 2012 Income from Puerto Rico exempt from U. 1040x form for 2012 S. 1040x form for 2012 tax. 1040x form for 2012 Possession exclusion. 1040x form for 2012 Limit on the credit. 1040x form for 2012   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. 1040x form for 2012 S. 1040x form for 2012 tax liability (Form 1040, line 44), multiplied by a fraction. 1040x form for 2012 The numerator of the fraction is your taxable income from sources outside the United States. 1040x form for 2012 The denominator is your total taxable income from U. 1040x form for 2012 S. 1040x form for 2012 and foreign sources. 1040x form for 2012 See Publication 514 for more information. 1040x form for 2012 How to take the credit. 1040x form for 2012   Complete Form 1116 and attach it to your Form 1040. 1040x form for 2012 Enter the credit on Form 1040, line 47. 1040x form for 2012 Exception. 1040x form for 2012   You do not have to complete Form 1116 to take the credit if all of the following apply. 1040x form for 2012 All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). 1040x form for 2012 If you had dividend income from shares of stock, you held those shares for at least 16 days. 1040x form for 2012 You are not filing Form 4563 or excluding income from sources within Puerto Rico. 1040x form for 2012 The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). 1040x form for 2012 All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. 1040x form for 2012 More information. 1040x form for 2012   For more information on the credit and these requirements, see the Instructions for Form 1116. 1040x form for 2012 Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. 1040x form for 2012 If you qualify, you can take the credit each year for part of the home mortgage interest you pay. 1040x form for 2012 Who qualifies. 1040x form for 2012   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. 1040x form for 2012 Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. 1040x form for 2012 Amount of credit. 1040x form for 2012   Figure your credit on Form 8396. 1040x form for 2012 If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. 1040x form for 2012   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. 1040x form for 2012 To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. 1040x form for 2012      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. 1040x form for 2012   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. 1040x form for 2012 If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. 1040x form for 2012 See Publication 530 for more information. 1040x form for 2012 Carryforward. 1040x form for 2012   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. 1040x form for 2012 If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. 1040x form for 2012   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). 1040x form for 2012 How to take the credit. 1040x form for 2012    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. 1040x form for 2012 Be sure to include any credit carryforward from 2010, 2011, and 2012. 1040x form for 2012   Include the credit in your total for Form 1040, line 53. 1040x form for 2012 Check box c and enter “8396” on the line next to that box. 1040x form for 2012 Reduced home mortgage interest deduction. 1040x form for 2012   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. 1040x form for 2012 You must do this even if part of that amount is to be carried forward to 2014. 1040x form for 2012 For more information about the home mortgage interest deduction, see chapter 23. 1040x form for 2012 Recapture of federal mortgage subsidy. 1040x form for 2012   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. 1040x form for 2012 The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. 1040x form for 2012 See the Instructions for Form 8828 and chapter 15 for more information. 1040x form for 2012 More information. 1040x form for 2012   For more information on the credit, see the Form 8396 instructions. 1040x form for 2012 Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. 1040x form for 2012 If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. 1040x form for 2012 This is called the alternative minimum tax. 1040x form for 2012 The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. 1040x form for 2012 If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. 1040x form for 2012 You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. 1040x form for 2012 How to take the credit. 1040x form for 2012    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. 1040x form for 2012 Include the credit in your total for Form 1040, line 53, and check box b. 1040x form for 2012 You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. 1040x form for 2012 More information. 1040x form for 2012   For more information on the credit, see the Instructions for Form 8801. 1040x form for 2012 Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. 1040x form for 2012 Qualified plug-in electric drive motor vehicle. 1040x form for 2012   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. 1040x form for 2012 Qualified two- or three-wheeled plug-in electric vehicle. 1040x form for 2012   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. 1040x form for 2012 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. 1040x form for 2012 Certification and other requirements. 1040x form for 2012   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. 1040x form for 2012 However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. 1040x form for 2012   The following requirements must also be met to qualify for the credit. 1040x form for 2012 You are the owner of the vehicle. 1040x form for 2012 If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. 1040x form for 2012 You placed the vehicle in service during 2013. 1040x form for 2012 The vehicle is manufactured primarily for use on public streets, roads, and highways. 1040x form for 2012 The original use of the vehicle began with you. 1040x form for 2012 You acquired the vehicle for your use or to lease to others, and not for resale. 1040x form for 2012 In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. 1040x form for 2012 You use the vehicle primarily in the United States. 1040x form for 2012 How to take the credit. 1040x form for 2012   To take the credit, you must complete Form 8936 and attach it to your Form 1040. 1040x form for 2012 Include the credit in your total for Form 1040, line 53. 1040x form for 2012 Check box c and enter “8936” on the line next to that box. 1040x form for 2012 More information. 1040x form for 2012   For more information on the credit, see the Form 8936 instructions. 1040x form for 2012 Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. 1040x form for 2012 Nonbusiness energy property credit. 1040x form for 2012 Residential energy efficient property credit. 1040x form for 2012 If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. 1040x form for 2012 Nonbusiness energy property credit. 1040x form for 2012   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. 1040x form for 2012   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. 1040x form for 2012    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. 1040x form for 2012   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. 1040x form for 2012 Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. 1040x form for 2012 Exterior window (including skylights). 1040x form for 2012 Exterior doors. 1040x form for 2012 Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. 1040x form for 2012   Residential energy property is any of the following. 1040x form for 2012 Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. 1040x form for 2012 Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. 1040x form for 2012 Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. 1040x form for 2012 Residential energy efficient property credit. 1040x form for 2012   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. 1040x form for 2012 The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. 1040x form for 2012 Basis reduction. 1040x form for 2012   You must reduce the basis of your home by the amount of any credit allowed. 1040x form for 2012 How to take the credit. 1040x form for 2012   Complete Form 5695 and attach it to your Form 1040. 1040x form for 2012 Enter the credit on Form 1040, line 52. 1040x form for 2012 More information. 1040x form for 2012   For more information on these credits, see the Form 5695 instructions. 1040x form for 2012 Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. 1040x form for 2012 However, you cannot take the credit if either of the following applies. 1040x form for 2012 The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). 1040x form for 2012 The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). 1040x form for 2012 Student. 1040x form for 2012   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. 1040x form for 2012 School. 1040x form for 2012   A school includes a technical, trade, or mechanical school. 1040x form for 2012 It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040x form for 2012 How to take the credit. 1040x form for 2012   Figure the credit on Form 8880. 1040x form for 2012 Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. 1040x form for 2012 More information. 1040x form for 2012   For more information on the credit, see the Form 8880 instructions. 1040x form for 2012 Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. 1040x form for 2012 If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. 1040x form for 2012 Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. 1040x form for 2012 If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. 1040x form for 2012 The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. 1040x form for 2012 How to take the credit. 1040x form for 2012   To take the credit, attach Copy B of Form 2439 to your Form 1040. 1040x form for 2012 Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. 1040x form for 2012 More information. 1040x form for 2012   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. 1040x form for 2012 Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. 1040x form for 2012 You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. 1040x form for 2012 You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. 1040x form for 2012 S. 1040x form for 2012 Treasury–HCTC. 1040x form for 2012 ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. 1040x form for 2012 You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). 1040x form for 2012 You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. 1040x form for 2012 S. 1040x form for 2012 military health system (TRICARE). 1040x form for 2012 You were not imprisoned under federal, state, or local authority. 1040x form for 2012 Your employer did not pay 50% or more of the cost of coverage. 1040x form for 2012 You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. 1040x form for 2012 But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. 1040x form for 2012 If you meet all of these conditions, you may be able to take a credit of up to 72. 1040x form for 2012 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. 1040x form for 2012 You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. 1040x form for 2012 The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. 1040x form for 2012 You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. 1040x form for 2012 If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. 1040x form for 2012 TAA recipient. 1040x form for 2012   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). 1040x form for 2012 Example. 1040x form for 2012 You received a trade adjustment allowance for January 2013. 1040x form for 2012 You were an eligible TAA recipient on the first day of January and February. 1040x form for 2012 Alternative TAA recipient. 1040x form for 2012   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. 1040x form for 2012 Example. 1040x form for 2012 You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. 1040x form for 2012 The program was established by the Department of Labor. 1040x form for 2012 You were an eligible alternative TAA recipient on the first day of October and November. 1040x form for 2012 RTAA recipient. 1040x form for 2012   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. 1040x form for 2012 PBGC pension recipient. 1040x form for 2012   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. 1040x form for 2012 You were age 55 or older on the first day of the month. 1040x form for 2012 You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). 1040x form for 2012 If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. 1040x form for 2012 How to take the credit. 1040x form for 2012   To take the credit, complete Form 8885 and attach it to your Form 1040. 1040x form for 2012 Include your credit in the total for Form 1040, line 71, and check box c. 1040x form for 2012   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. 1040x form for 2012 For details, see Publication 502 or Form 8885. 1040x form for 2012 More information. 1040x form for 2012   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. 1040x form for 2012 Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. 1040x form for 2012 If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 1040x form for 2012 If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. 1040x form for 2012 If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. 1040x form for 2012 2% rate. 1040x form for 2012 You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. 1040x form for 2012 For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. 1040x form for 2012 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. 1040x form for 2012 45%) or the Additional Medicare Tax rate (. 1040x form for 2012 9%). 1040x form for 2012 The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. 1040x form for 2012 Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. 1040x form for 2012 40 RRTA tier 2 $84,300 $3,709. 1040x form for 2012 20 All wages are subject to Medicare tax withholding. 1040x form for 2012   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. 1040x form for 2012 Be sure to attach a copy of all of your W-2 forms. 1040x form for 2012 Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. 1040x form for 2012 Employer's error. 1040x form for 2012   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. 1040x form for 2012 The employer should adjust the tax for you. 1040x form for 2012 If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. 1040x form for 2012 Joint return. 1040x form for 2012   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. 1040x form for 2012 Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. 1040x form for 2012 How to figure the credit if you did not work for a railroad. 1040x form for 2012   If you did not work for a railroad during 2013, figure the credit as follows: 1. 1040x form for 2012 Add all social security tax withheld (but not more than $7,049. 1040x form for 2012 40 for each employer). 1040x form for 2012 Enter the total here   2. 1040x form for 2012 Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. 1040x form for 2012 Add lines 1 and 2. 1040x form for 2012 If $7,049. 1040x form for 2012 40 or less, stop here. 1040x form for 2012 You cannot take  the credit   4. 1040x form for 2012 Social security tax limit 7,049. 1040x form for 2012 40 5. 1040x form for 2012 Credit. 1040x form for 2012 Subtract line 4 from line 3. 1040x form for 2012 Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. 1040x form for 2012 You are married and file a joint return with your spouse who had no gross income in 2013. 1040x form for 2012 During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. 1040x form for 2012 Social security tax of $3,720 was withheld. 1040x form for 2012 You also worked for another employer in 2013 and earned $55,000 in wages. 1040x form for 2012 $3,410 of social security tax was withheld from these wages. 1040x form for 2012 Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. 1040x form for 2012 60 for the excess social security tax withheld. 1040x form for 2012 1. 1040x form for 2012 Add all social security tax withheld (but not more than $7,049. 1040x form for 2012 40 for each employer). 1040x form for 2012 Enter the total here $7,130. 1040x form for 2012 00 2. 1040x form for 2012 Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. 1040x form for 2012 Add lines 1 and 2. 1040x form for 2012 If $7,049. 1040x form for 2012 40 or less, stop here. 1040x form for 2012 You cannot take the credit 7,130. 1040x form for 2012 00 4. 1040x form for 2012 Social security tax limit 7,049. 1040x form for 2012 40 5. 1040x form for 2012 Credit. 1040x form for 2012 Subtract line 4 from line 3. 1040x form for 2012 Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. 1040x form for 2012 60 How to figure the credit if you worked for a railroad. 1040x form for 2012   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. 1040x form for 2012 Add all social security and tier 1 RRTA tax withheld at the 6. 1040x form for 2012 2% rate (but not more than $7,049. 1040x form for 2012 40 for each employer). 1040x form for 2012 Enter the total here   2. 1040x form for 2012 Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. 1040x form for 2012 Add lines 1 and 2. 1040x form for 2012 If $7,049. 1040x form for 2012 40 or less, stop here. 1040x form for 2012 You cannot take  the credit   4. 1040x form for 2012 Social security and tier 1 RRTA  tax limit 7,049. 1040x form for 2012 40 5. 1040x form for 2012 Credit. 1040x form for 2012 Subtract line 4 from line 3. 1040x form for 2012 Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. 1040x form for 2012   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. 1040x form for 2012 More information. 1040x form for 2012   For more information on the credit, see Publication 505. 1040x form for 2012 Prev  Up  Next   Home   More Online Publications