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2011 Income Tax Forms

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2011 Income Tax Forms

2011 income tax forms Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. 2011 income tax forms They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. 2011 income tax forms CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. 2011 income tax forms Opening a CCF account. 2011 income tax forms   If you are a U. 2011 income tax forms S. 2011 income tax forms citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. 2011 income tax forms However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. 2011 income tax forms This agreement will establish the following. 2011 income tax forms Agreement vessels. 2011 income tax forms Eligible vessels named in the agreement that will be the basis for the deferral of income tax. 2011 income tax forms Planned use of withdrawals. 2011 income tax forms Use of CCF funds to acquire, build, or rebuild a vessel. 2011 income tax forms CCF depository. 2011 income tax forms Where your CCF funds will be held. 2011 income tax forms    You can request an application kit or get additional information from NMFS at the following address. 2011 income tax forms NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. 2011 income tax forms nmfs. 2011 income tax forms noaa. 2011 income tax forms gov/mb/financial_services/ccf. 2011 income tax forms htm. 2011 income tax forms    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. 2011 income tax forms 204). 2011 income tax forms Their fax number is (301) 713-1939. 2011 income tax forms Eligible vessels. 2011 income tax forms   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. 2011 income tax forms For each type, certain requirements must be met. 2011 income tax forms Vessel weighing 5 tons or more. 2011 income tax forms   To be considered eligible, the vessel must meet all the following requirements. 2011 income tax forms Be built or rebuilt in the United States. 2011 income tax forms Be documented under the laws of the United States. 2011 income tax forms Be used commercially in the fisheries of the United States. 2011 income tax forms Be operated in the foreign or domestic commerce of the United States. 2011 income tax forms Vessel weighing less than 5 tons. 2011 income tax forms   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. 2011 income tax forms Be built or rebuilt in the United States. 2011 income tax forms Be owned by a U. 2011 income tax forms S. 2011 income tax forms citizen. 2011 income tax forms Have a home port in the United States. 2011 income tax forms Be used commercially in the fisheries of the United States. 2011 income tax forms Deferring tax on CCF deposits and earnings. 2011 income tax forms   You can use a CCF account to defer income tax by taking the following actions. 2011 income tax forms Making deposits to your CCF account from taxable income. 2011 income tax forms Excluding from income deposits assigned to certain accounts (discussed later). 2011 income tax forms Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. 2011 income tax forms Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. 2011 income tax forms    Reporting requirements. 2011 income tax forms Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. 2011 income tax forms This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. 2011 income tax forms For more information, contact the NMFS at the address or phone number given earlier. 2011 income tax forms Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. 2011 income tax forms Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. 2011 income tax forms Capital account. 2011 income tax forms   The capital account consists primarily of amounts attributable to the following items. 2011 income tax forms Allowable depreciation deductions for agreement vessels. 2011 income tax forms Any nontaxable return of capital from either (a) or (b), below. 2011 income tax forms The sale or other disposition of agreement vessels. 2011 income tax forms Insurance or indemnity proceeds attributable to agreement vessels. 2011 income tax forms Any tax-exempt interest earned on state or local bonds in your CCF account. 2011 income tax forms Capital gain account. 2011 income tax forms   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. 2011 income tax forms Any capital gain from either of the following sources. 2011 income tax forms The sale or other disposition of agreement vessels held for more than 6 months. 2011 income tax forms Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. 2011 income tax forms Any capital gain from assets held in your CCF account for more than 6 months. 2011 income tax forms Ordinary income account. 2011 income tax forms   The ordinary income account consists of amounts attributable to the following items. 2011 income tax forms Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. 2011 income tax forms Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. 2011 income tax forms The sale or other disposition of agreement vessels held for 6 months or less. 2011 income tax forms Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. 2011 income tax forms Any capital gain from assets held in your CCF account for 6 months or less. 2011 income tax forms Any ordinary income (such as depreciation recapture) from either of the following sources. 2011 income tax forms The sale or other disposition of agreement vessels. 2011 income tax forms Insurance or indemnity proceeds attributable to agreement vessels. 2011 income tax forms Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. 2011 income tax forms Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. 2011 income tax forms Capital gains. 2011 income tax forms   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. 2011 income tax forms This treatment applies to either of the following transactions. 2011 income tax forms The sale or other disposition of an agreement vessel. 2011 income tax forms The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 2011 income tax forms Depreciation recapture. 2011 income tax forms   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. 2011 income tax forms This treatment applies to either of the following transactions. 2011 income tax forms The sale or other disposition of an agreement vessel. 2011 income tax forms The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 2011 income tax forms Earnings from operations. 2011 income tax forms   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. 2011 income tax forms You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). 2011 income tax forms Next to line 43, write “CCF” and the amount of the deposits. 2011 income tax forms Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). 2011 income tax forms If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. 2011 income tax forms When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. 2011 income tax forms Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. 2011 income tax forms Self-employment tax. 2011 income tax forms   You must use your net profit or loss from your fishing business to figure your self-employment tax. 2011 income tax forms Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. 2011 income tax forms    Partnerships and S corporations. 2011 income tax forms The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). 2011 income tax forms   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). 2011 income tax forms Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. 2011 income tax forms However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. 2011 income tax forms Capital gains. 2011 income tax forms   Do not report any capital gains from the sale of capital assets held in your CCF account. 2011 income tax forms This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. 2011 income tax forms However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. 2011 income tax forms ” Interest and dividends. 2011 income tax forms   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. 2011 income tax forms However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. 2011 income tax forms ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. 2011 income tax forms ” Then, subtract the same amounts from the list and identify them as “CCF deposits. 2011 income tax forms ” Tax-exempt interest. 2011 income tax forms   Do not report tax-exempt interest from state or local bonds you held in your CCF account. 2011 income tax forms You are not required to report this interest on Form 1040, line 8b. 2011 income tax forms Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. 2011 income tax forms Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. 2011 income tax forms Acquiring, building, or rebuilding qualified vessels (defined next). 2011 income tax forms Making principal payments on the mortgage of a qualified vessel. 2011 income tax forms NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. 2011 income tax forms NMFS will approve amounts withdrawn to purchase trawl nets. 2011 income tax forms Qualified vessel. 2011 income tax forms   This is any vessel that meets all of the following requirements. 2011 income tax forms The vessel was built or rebuilt in the United States. 2011 income tax forms The vessel is documented under the laws of the United States. 2011 income tax forms The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. 2011 income tax forms How to determine the source of qualified withdrawals. 2011 income tax forms   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. 2011 income tax forms The capital account. 2011 income tax forms The capital gain account. 2011 income tax forms The ordinary income account. 2011 income tax forms Excluding qualified withdrawals from tax. 2011 income tax forms   Do not report on your income tax return any qualified withdrawals from your CCF account. 2011 income tax forms Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. 2011 income tax forms Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. 2011 income tax forms Qualified withdrawals are defined under Qualified Withdrawals, earlier. 2011 income tax forms Examples. 2011 income tax forms   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. 2011 income tax forms Amounts remaining in a CCF account upon termination of your agreement with NMFS. 2011 income tax forms Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. 2011 income tax forms Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. 2011 income tax forms You will generally be given 3 years to revise your plans to cover this excess balance. 2011 income tax forms Amounts you leave in your account for more than 25 years. 2011 income tax forms There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. 2011 income tax forms How to determine the source of nonqualified withdrawals. 2011 income tax forms    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. 2011 income tax forms The ordinary income account. 2011 income tax forms The capital gain account. 2011 income tax forms The capital account. 2011 income tax forms Paying tax on nonqualified withdrawals. 2011 income tax forms   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. 2011 income tax forms However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. 2011 income tax forms    Partnerships and S corporations. 2011 income tax forms Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). 2011 income tax forms Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. 2011 income tax forms Interest. 2011 income tax forms   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. 2011 income tax forms The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. 2011 income tax forms The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. 2011 income tax forms The interest rate on the nonqualified withdrawal is simple interest. 2011 income tax forms The rate is subject to change annually and is published in the Federal Register. 2011 income tax forms    You also can call NMFS at (301) 713-2393 (ext. 2011 income tax forms 204) to get the current interest rate. 2011 income tax forms Interest deduction. 2011 income tax forms   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. 2011 income tax forms Reporting the additional tax and interest. 2011 income tax forms   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. 2011 income tax forms Include the tax and interest on Form 1040, line 63 (for 2005). 2011 income tax forms To the left of line 63, write in the amount of tax and interest and “CCF. 2011 income tax forms ” Tax benefit rule. 2011 income tax forms   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. 2011 income tax forms The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. 2011 income tax forms That part is allowed as a net operating loss deduction. 2011 income tax forms More Information This section briefly discussed the CCF program. 2011 income tax forms For more detailed information, see the following legislative authorities. 2011 income tax forms Section 607 of the Merchant Marine Act of 1936, as amended (46 U. 2011 income tax forms S. 2011 income tax forms C. 2011 income tax forms 1177). 2011 income tax forms Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. 2011 income tax forms F. 2011 income tax forms R. 2011 income tax forms , Part 259). 2011 income tax forms Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. 2011 income tax forms F. 2011 income tax forms R. 2011 income tax forms , Part 3). 2011 income tax forms Section 7518 of the Internal Revenue Code (IRC 7518). 2011 income tax forms The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. 2011 income tax forms Also, see their web page at www. 2011 income tax forms nmfs. 2011 income tax forms noaa. 2011 income tax forms gov/mb/financial_services/ccf. 2011 income tax forms htm. 2011 income tax forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2011 income tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 income tax forms Contacting your Taxpayer Advocate. 2011 income tax forms   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2011 income tax forms   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 2011 income tax forms While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 2011 income tax forms   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778, Call, write, or fax the Taxpayer Advocate office in your area, Call 1-800-829-4059 if you are a TTY/TDD user, or Visit www. 2011 income tax forms irs. 2011 income tax forms gov/advocate. 2011 income tax forms   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). 2011 income tax forms Free tax services. 2011 income tax forms   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2011 income tax forms It contains a list of free tax publications and an index of tax topics. 2011 income tax forms It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2011 income tax forms Internet. 2011 income tax forms You can access the IRS website 24 hours a day, 7 days a week, at www. 2011 income tax forms irs. 2011 income tax forms gov to: E-file your return. 2011 income tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2011 income tax forms Check the status of your refund. 2011 income tax forms Click on Where's My Refund. 2011 income tax forms Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2011 income tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 income tax forms Download forms, instructions, and publications. 2011 income tax forms Order IRS products online. 2011 income tax forms Research your tax questions online. 2011 income tax forms Search publications online by topic or keyword. 2011 income tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. 2011 income tax forms Figure your withholding allowances using our Form W-4 calculator. 2011 income tax forms Sign up to receive local and national tax news by email. 2011 income tax forms Get information on starting and operating a small business. 2011 income tax forms Phone. 2011 income tax forms Many services are available by phone. 2011 income tax forms Ordering forms, instructions, and publications. 2011 income tax forms Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. 2011 income tax forms You should receive your order within 10 days. 2011 income tax forms Asking tax questions. 2011 income tax forms Call the IRS with your tax questions at 1-800-829-1040. 2011 income tax forms Solving problems. 2011 income tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2011 income tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 income tax forms Call your local Taxpayer Assistance Center for an appointment. 2011 income tax forms To find the number, go to www. 2011 income tax forms irs. 2011 income tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 income tax forms TTY/TDD equipment. 2011 income tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2011 income tax forms TeleTax topics. 2011 income tax forms Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. 2011 income tax forms Refund information. 2011 income tax forms If you would like to check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information and follow the recorded instructions or call 1-800-829-1954. 2011 income tax forms Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2011 income tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 income tax forms Evaluating the quality of our telephone services. 2011 income tax forms To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2011 income tax forms One method is for a second IRS representative to sometimes listen in on or record telephone calls. 2011 income tax forms Another is to ask some callers to complete a short survey at the end of the call. 2011 income tax forms Walk-in. 2011 income tax forms Many products and services are available on a walk-in basis. 2011 income tax forms Products. 2011 income tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 income tax forms Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. 2011 income tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2011 income tax forms Services. 2011 income tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2011 income tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 income tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2011 income tax forms No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2011 income tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2011 income tax forms To find the number, go to www. 2011 income tax forms irs. 2011 income tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 income tax forms Mail. 2011 income tax forms You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. 2011 income tax forms National Distribution Center P. 2011 income tax forms O. 2011 income tax forms Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. 2011 income tax forms You can order Publication 1796, IRS Tax Products on CD-ROM, and obtain: A CD that is released twice so you have the latest products. 2011 income tax forms The first release ships in late December and the final release ships in late February. 2011 income tax forms Current-year forms, instructions, and publications. 2011 income tax forms Prior-year forms, instructions, and publications. 2011 income tax forms Tax Map: an electronic research tool and finding aid. 2011 income tax forms Tax law frequently asked questions (FAQs). 2011 income tax forms Tax Topics from the IRS telephone response system. 2011 income tax forms Fill-in, print, and save features for most tax forms. 2011 income tax forms Internal Revenue Bulletins. 2011 income tax forms Toll-free and email technical support. 2011 income tax forms Buy the CD-ROM from National Technical Information Service (NTIS) at www. 2011 income tax forms irs. 2011 income tax forms gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). 2011 income tax forms CD-ROM for small businesses. 2011 income tax forms Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. 2011 income tax forms This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 2011 income tax forms All the business tax forms, instructions, and publications needed to successfully manage a business. 2011 income tax forms Tax law changes. 2011 income tax forms IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. 2011 income tax forms Web links to various government agencies, business associations, and IRS organizations. 2011 income tax forms “Rate the Product” survey—your opportunity to suggest changes for future editions. 2011 income tax forms An updated version of this CD is available each year in early April. 2011 income tax forms You can get a free copy by calling 1-800-829-3676 or by visiting www. 2011 income tax forms irs. 2011 income tax forms gov/smallbiz. 2011 income tax forms Prev  Up  Next   Home   More Online Publications
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Understanding Your CP75 Notice

We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed. The Earned Income Credit and/or the Additional Child Tax Credit (ACTC) portion(s) of your refund is being held pending the results of the audit.


What you need to do

  • Read the notice and the enclosed forms carefully. They explain the information you must send to us.
  • Provide copies of the documentation we request to verify the items that we are auditing.
  • Complete the response form by indicating which items your supporting documentation addresses and return the form with the documents you are submitting.

You may want to

  • Review this notice with your tax preparer.
  • Call us for assistance at the toll-free telephone number listed in the top right corner of your notice.
  • Review the rules for claiming the Earned Income Credit and make sure that your child meets the four tests: the Relationship, Age, Residency and Joint Return tests, to qualify for the credit. Read more about the qualifying child rules.
  • Find out if you can claim the Earned Income credit if you do not have a qualifying child. Find the rules for those without a qualifying child here.

Answers to Common Questions

Why was my return selected for audit?
While most returns are accepted as filed, some are selected for examination. The IRS examines (or audits) some federal tax returns to determine if income, expenses, and credits are being reported accurately. The IRS selects returns for examination using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination does not suggest that you made an error or were dishonest.

Can I claim the Earned Income Credit for my fiancé’s child?
No. You must be married to the child’s parent during the tax year in question to receive the credit.

What do I need to send?
Please refer to the Form 886-H we sent with your notice. There is a separate form for each item being audited that explains what supporting documentation to send.

What if I can’t provide the requested documentation?
We will disallow the items being audited and send you an examination report that shows the proposed changes to your tax return.

What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number?
Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS Identity Theft resource page for more information.

Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.


Tips for next year

Avoid errors that can delay your refund or result in the IRS denying your EIC claim. Find out the most common errors in claiming EITC here.

Page Last Reviewed or Updated: 07-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2011 Income Tax Forms

2011 income tax forms 34. 2011 income tax forms   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. 2011 income tax forms El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. 2011 income tax forms Este capítulo le explica lo siguiente: Quién es un hijo calificado. 2011 income tax forms La cantidad del crédito. 2011 income tax forms Cómo se puede reclamar el crédito. 2011 income tax forms El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. 2011 income tax forms Si no está sujeto al pago de impuestos. 2011 income tax forms   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. 2011 income tax forms Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. 2011 income tax forms Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). 2011 income tax forms Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. 2011 income tax forms Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. 2011 income tax forms Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. 2011 income tax forms Ejemplo 1. 2011 income tax forms Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. 2011 income tax forms Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. 2011 income tax forms Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. 2011 income tax forms Ejemplo 2. 2011 income tax forms Su hija cumplió 8 años en el año 2013. 2011 income tax forms Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. 2011 income tax forms Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. 2011 income tax forms Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). 2011 income tax forms   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). 2011 income tax forms   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. 2011 income tax forms Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. 2011 income tax forms Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. 2011 income tax forms S. 2011 income tax forms Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. 2011 income tax forms Hijo adoptivo. 2011 income tax forms   A un hijo adoptivo siempre se le trata como si fuera su hijo. 2011 income tax forms Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. 2011 income tax forms   Si usted es ciudadano o nacional de los EE. 2011 income tax forms UU. 2011 income tax forms y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. 2011 income tax forms Excepciones al tiempo vivido con usted. 2011 income tax forms   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. 2011 income tax forms Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. 2011 income tax forms   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. 2011 income tax forms Para detalles, vea Requisito de Residencia , en el capítulo 3. 2011 income tax forms Hijo calificado de más de una persona. 2011 income tax forms   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. 2011 income tax forms Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. 2011 income tax forms Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. 2011 income tax forms Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. 2011 income tax forms Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. 2011 income tax forms Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. 2011 income tax forms Vea Crédito Tributario Adicional por Hijos , más adelante. 2011 income tax forms Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. 2011 income tax forms Casados que presentan una declaración conjunta: $110,000. 2011 income tax forms Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. 2011 income tax forms Casados que presentan la declaración por separado: $55,000. 2011 income tax forms Ingresos brutos ajustados modificados. 2011 income tax forms   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. 2011 income tax forms En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. 2011 income tax forms ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. 2011 income tax forms Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. 2011 income tax forms Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. 2011 income tax forms Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. 2011 income tax forms   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. 2011 income tax forms Ingreso bruto ajustado. 2011 income tax forms   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. 2011 income tax forms Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. 2011 income tax forms No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. 2011 income tax forms Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. 2011 income tax forms Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. 2011 income tax forms Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. 2011 income tax forms Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. 2011 income tax forms Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. 2011 income tax forms Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. 2011 income tax forms El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. 2011 income tax forms Cómo se reclama el crédito tributario adicional por hijos. 2011 income tax forms   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. 2011 income tax forms Vea anteriormente el tema titulado Cómo Reclamar el Crédito . 2011 income tax forms Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. 2011 income tax forms Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. 2011 income tax forms Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. 2011 income tax forms La Parte I es independiente de las Partes II a la IV. 2011 income tax forms Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. 2011 income tax forms Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). 2011 income tax forms Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. 2011 income tax forms Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. 2011 income tax forms Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. 2011 income tax forms Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. 2011 income tax forms Prev  Up  Next   Home   More Online Publications