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2011 Tax Forms Instructions

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2011 Tax Forms Instructions

2011 tax forms instructions 37. 2011 tax forms instructions   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. 2011 tax forms instructions  The maximum adoption credit is $12,970 for 2013. 2011 tax forms instructions See Adoption Credit . 2011 tax forms instructions Plug-in electric vehicle credit. 2011 tax forms instructions  This credit has expired. 2011 tax forms instructions Credit for prior year minimum tax. 2011 tax forms instructions  The refundable portion of the credit for prior year minimum tax has expired. 2011 tax forms instructions Excess withholding of social security and railroad retirement tax. 2011 tax forms instructions  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. 2011 tax forms instructions 2% of wages up to $113,700. 2011 tax forms instructions 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. 2011 tax forms instructions See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . 2011 tax forms instructions Introduction This chapter discusses the following nonrefundable credits. 2011 tax forms instructions Adoption credit. 2011 tax forms instructions Alternative motor vehicle credit. 2011 tax forms instructions Alternative fuel vehicle refueling property credit. 2011 tax forms instructions Credit to holders of tax credit bonds. 2011 tax forms instructions Foreign tax credit. 2011 tax forms instructions Mortgage interest credit. 2011 tax forms instructions Nonrefundable credit for prior year minimum tax. 2011 tax forms instructions Plug-in electric drive motor vehicle credit. 2011 tax forms instructions Residential energy credits. 2011 tax forms instructions Retirement savings contributions credit. 2011 tax forms instructions This chapter also discusses the following refundable credits. 2011 tax forms instructions Credit for tax on undistributed capital gain. 2011 tax forms instructions Health coverage tax credit. 2011 tax forms instructions Credit for excess social security tax or railroad retirement tax withheld. 2011 tax forms instructions Several other credits are discussed in other chapters in this publication. 2011 tax forms instructions Child and dependent care credit (chapter 32). 2011 tax forms instructions Credit for the elderly or the disabled (chapter 33). 2011 tax forms instructions Child tax credit (chapter 34). 2011 tax forms instructions Education credits (chapter 35). 2011 tax forms instructions Earned income credit (chapter 36). 2011 tax forms instructions Nonrefundable credits. 2011 tax forms instructions   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. 2011 tax forms instructions These credits may reduce your tax to zero. 2011 tax forms instructions If these credits are more than your tax, the excess is not refunded to you. 2011 tax forms instructions Refundable credits. 2011 tax forms instructions   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. 2011 tax forms instructions These credits are added to the federal income tax withheld and any estimated tax payments you made. 2011 tax forms instructions If this total is more than your total tax, the excess will be refunded to you. 2011 tax forms instructions 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. 2011 tax forms instructions However, if the total of these credits is more than your tax, the excess is not refunded to you. 2011 tax forms instructions 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. 2011 tax forms instructions The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. 2011 tax forms instructions If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. 2011 tax forms instructions If your modified AGI is $234,580 or more, you cannot take the credit. 2011 tax forms instructions Qualified adoption expenses. 2011 tax forms instructions   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. 2011 tax forms instructions 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. 2011 tax forms instructions Nonqualified expenses. 2011 tax forms instructions   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. 2011 tax forms instructions Eligible child. 2011 tax forms instructions   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. 2011 tax forms instructions Child with special needs. 2011 tax forms instructions   An eligible child is a child with special needs if all three of the following apply. 2011 tax forms instructions The child was a citizen or resident of the United States (including U. 2011 tax forms instructions S. 2011 tax forms instructions possessions) at the time the adoption process began. 2011 tax forms instructions A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. 2011 tax forms instructions The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. 2011 tax forms instructions 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. 2011 tax forms instructions When to take the credit. 2011 tax forms instructions   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. 2011 tax forms instructions If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. 2011 tax forms instructions See the Instructions for Form 8839 for more specific information on when to take the credit. 2011 tax forms instructions Foreign child. 2011 tax forms instructions   If the child is not a U. 2011 tax forms instructions S. 2011 tax forms instructions citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. 2011 tax forms instructions 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. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. 2011 tax forms instructions Include the credit in your total for Form 1040, line 53. 2011 tax forms instructions Check box c and enter “8839” on the line next to that box. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information, see the Instructions for Form 8839. 2011 tax forms instructions Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. 2011 tax forms instructions Amount of credit. 2011 tax forms instructions   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. 2011 tax forms instructions In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. 2011 tax forms instructions   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. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   To take the credit, you must complete Form 8910 and attach it to your Form 1040. 2011 tax forms instructions Include the credit in your total for Form 1040, line 53. 2011 tax forms instructions Check box c and enter “8910” on the line next to that box. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on the credit, see the Instructions for Form 8910. 2011 tax forms instructions 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. 2011 tax forms instructions Qualified alternative fuel vehicle refueling property. 2011 tax forms instructions   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. 2011 tax forms instructions 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. 2011 tax forms instructions To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. 2011 tax forms instructions   The following are alternative fuels. 2011 tax forms instructions 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. 2011 tax forms instructions 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. 2011 tax forms instructions Electricity. 2011 tax forms instructions Amount of the credit. 2011 tax forms instructions   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. 2011 tax forms instructions For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   To take the credit, you must complete Form 8911 and attach it to your Form 1040. 2011 tax forms instructions Include the credit in your total for Form 1040, line 53. 2011 tax forms instructions Check box c and enter “8911” on the line next to that box. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on the credit, see the Form 8911 instructions. 2011 tax forms instructions 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. 2011 tax forms instructions You may be able to take a credit if you are a holder of one of the following bonds. 2011 tax forms instructions Clean renewable energy bonds (issued before 2010). 2011 tax forms instructions New clean renewable energy bonds. 2011 tax forms instructions Qualified energy conservation bonds. 2011 tax forms instructions Qualified school construction bonds. 2011 tax forms instructions Qualified zone academy bonds. 2011 tax forms instructions Build America bonds. 2011 tax forms instructions In some instances, an issuer may elect to receive a credit for interest paid on the bond. 2011 tax forms instructions If the issuer makes this election, you cannot also claim a credit. 2011 tax forms instructions Interest income. 2011 tax forms instructions   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   Complete Form 8912 and attach it to your Form 1040. 2011 tax forms instructions Include the credit in your total for Form 1040, line 53. 2011 tax forms instructions Check box c and enter “8912” on the line next to that box. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information, see the Instructions for Form 8912. 2011 tax forms instructions Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. 2011 tax forms instructions S. 2011 tax forms instructions possession as a credit against your U. 2011 tax forms instructions S. 2011 tax forms instructions income tax. 2011 tax forms instructions Or, you can deduct them as an itemized deduction (see chapter 22). 2011 tax forms instructions You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. 2011 tax forms instructions S. 2011 tax forms instructions tax under any of the following. 2011 tax forms instructions Foreign earned income exclusion. 2011 tax forms instructions Foreign housing exclusion. 2011 tax forms instructions Income from Puerto Rico exempt from U. 2011 tax forms instructions S. 2011 tax forms instructions tax. 2011 tax forms instructions Possession exclusion. 2011 tax forms instructions Limit on the credit. 2011 tax forms instructions   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. 2011 tax forms instructions S. 2011 tax forms instructions tax liability (Form 1040, line 44), multiplied by a fraction. 2011 tax forms instructions The numerator of the fraction is your taxable income from sources outside the United States. 2011 tax forms instructions The denominator is your total taxable income from U. 2011 tax forms instructions S. 2011 tax forms instructions and foreign sources. 2011 tax forms instructions See Publication 514 for more information. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   Complete Form 1116 and attach it to your Form 1040. 2011 tax forms instructions Enter the credit on Form 1040, line 47. 2011 tax forms instructions Exception. 2011 tax forms instructions   You do not have to complete Form 1116 to take the credit if all of the following apply. 2011 tax forms instructions 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). 2011 tax forms instructions If you had dividend income from shares of stock, you held those shares for at least 16 days. 2011 tax forms instructions You are not filing Form 4563 or excluding income from sources within Puerto Rico. 2011 tax forms instructions The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). 2011 tax forms instructions 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. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on the credit and these requirements, see the Instructions for Form 1116. 2011 tax forms instructions Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. 2011 tax forms instructions If you qualify, you can take the credit each year for part of the home mortgage interest you pay. 2011 tax forms instructions Who qualifies. 2011 tax forms instructions   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. 2011 tax forms instructions Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. 2011 tax forms instructions Amount of credit. 2011 tax forms instructions   Figure your credit on Form 8396. 2011 tax forms instructions 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. 2011 tax forms instructions   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. 2011 tax forms instructions 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. 2011 tax forms instructions      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. 2011 tax forms instructions   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. 2011 tax forms instructions 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. 2011 tax forms instructions See Publication 530 for more information. 2011 tax forms instructions Carryforward. 2011 tax forms instructions   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. 2011 tax forms instructions 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. 2011 tax forms instructions   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). 2011 tax forms instructions How to take the credit. 2011 tax forms instructions    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. 2011 tax forms instructions Be sure to include any credit carryforward from 2010, 2011, and 2012. 2011 tax forms instructions   Include the credit in your total for Form 1040, line 53. 2011 tax forms instructions Check box c and enter “8396” on the line next to that box. 2011 tax forms instructions Reduced home mortgage interest deduction. 2011 tax forms instructions   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. 2011 tax forms instructions You must do this even if part of that amount is to be carried forward to 2014. 2011 tax forms instructions For more information about the home mortgage interest deduction, see chapter 23. 2011 tax forms instructions Recapture of federal mortgage subsidy. 2011 tax forms instructions   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. 2011 tax forms instructions 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. 2011 tax forms instructions See the Instructions for Form 8828 and chapter 15 for more information. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on the credit, see the Form 8396 instructions. 2011 tax forms instructions 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. 2011 tax forms instructions 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. 2011 tax forms instructions This is called the alternative minimum tax. 2011 tax forms instructions The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. 2011 tax forms instructions 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. 2011 tax forms instructions 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. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. 2011 tax forms instructions Include the credit in your total for Form 1040, line 53, and check box b. 2011 tax forms instructions You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on the credit, see the Instructions for Form 8801. 2011 tax forms instructions 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. 2011 tax forms instructions Qualified plug-in electric drive motor vehicle. 2011 tax forms instructions   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. 2011 tax forms instructions Qualified two- or three-wheeled plug-in electric vehicle. 2011 tax forms instructions   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. 2011 tax forms instructions 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. 2011 tax forms instructions Certification and other requirements. 2011 tax forms instructions   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. 2011 tax forms instructions 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. 2011 tax forms instructions   The following requirements must also be met to qualify for the credit. 2011 tax forms instructions You are the owner of the vehicle. 2011 tax forms instructions If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. 2011 tax forms instructions You placed the vehicle in service during 2013. 2011 tax forms instructions The vehicle is manufactured primarily for use on public streets, roads, and highways. 2011 tax forms instructions The original use of the vehicle began with you. 2011 tax forms instructions You acquired the vehicle for your use or to lease to others, and not for resale. 2011 tax forms instructions In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. 2011 tax forms instructions You use the vehicle primarily in the United States. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   To take the credit, you must complete Form 8936 and attach it to your Form 1040. 2011 tax forms instructions Include the credit in your total for Form 1040, line 53. 2011 tax forms instructions Check box c and enter “8936” on the line next to that box. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on the credit, see the Form 8936 instructions. 2011 tax forms instructions 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. 2011 tax forms instructions Nonbusiness energy property credit. 2011 tax forms instructions Residential energy efficient property credit. 2011 tax forms instructions 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. 2011 tax forms instructions Nonbusiness energy property credit. 2011 tax forms instructions   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. 2011 tax forms instructions   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. 2011 tax forms instructions    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. 2011 tax forms instructions   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. 2011 tax forms instructions Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. 2011 tax forms instructions Exterior window (including skylights). 2011 tax forms instructions Exterior doors. 2011 tax forms instructions Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. 2011 tax forms instructions   Residential energy property is any of the following. 2011 tax forms instructions 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. 2011 tax forms instructions Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. 2011 tax forms instructions Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. 2011 tax forms instructions Residential energy efficient property credit. 2011 tax forms instructions   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. 2011 tax forms instructions 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. 2011 tax forms instructions Basis reduction. 2011 tax forms instructions   You must reduce the basis of your home by the amount of any credit allowed. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   Complete Form 5695 and attach it to your Form 1040. 2011 tax forms instructions Enter the credit on Form 1040, line 52. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on these credits, see the Form 5695 instructions. 2011 tax forms instructions 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. 2011 tax forms instructions However, you cannot take the credit if either of the following applies. 2011 tax forms instructions 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). 2011 tax forms instructions 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). 2011 tax forms instructions Student. 2011 tax forms instructions   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. 2011 tax forms instructions School. 2011 tax forms instructions   A school includes a technical, trade, or mechanical school. 2011 tax forms instructions It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   Figure the credit on Form 8880. 2011 tax forms instructions Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on the credit, see the Form 8880 instructions. 2011 tax forms instructions Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. 2011 tax forms instructions 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. 2011 tax forms instructions 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. 2011 tax forms instructions 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. 2011 tax forms instructions The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   To take the credit, attach Copy B of Form 2439 to your Form 1040. 2011 tax forms instructions Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. 2011 tax forms instructions More information. 2011 tax forms instructions   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. 2011 tax forms instructions 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. 2011 tax forms instructions 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. 2011 tax forms instructions 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. 2011 tax forms instructions S. 2011 tax forms instructions Treasury–HCTC. 2011 tax forms instructions ” 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. 2011 tax forms instructions You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). 2011 tax forms instructions You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. 2011 tax forms instructions S. 2011 tax forms instructions military health system (TRICARE). 2011 tax forms instructions You were not imprisoned under federal, state, or local authority. 2011 tax forms instructions Your employer did not pay 50% or more of the cost of coverage. 2011 tax forms instructions You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. 2011 tax forms instructions But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. 2011 tax forms instructions If you meet all of these conditions, you may be able to take a credit of up to 72. 2011 tax forms instructions 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. 2011 tax forms instructions You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. 2011 tax forms instructions 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. 2011 tax forms instructions You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. 2011 tax forms instructions 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. 2011 tax forms instructions TAA recipient. 2011 tax forms instructions   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). 2011 tax forms instructions Example. 2011 tax forms instructions You received a trade adjustment allowance for January 2013. 2011 tax forms instructions You were an eligible TAA recipient on the first day of January and February. 2011 tax forms instructions Alternative TAA recipient. 2011 tax forms instructions   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. 2011 tax forms instructions Example. 2011 tax forms instructions You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. 2011 tax forms instructions The program was established by the Department of Labor. 2011 tax forms instructions You were an eligible alternative TAA recipient on the first day of October and November. 2011 tax forms instructions RTAA recipient. 2011 tax forms instructions   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. 2011 tax forms instructions PBGC pension recipient. 2011 tax forms instructions   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. 2011 tax forms instructions You were age 55 or older on the first day of the month. 2011 tax forms instructions You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). 2011 tax forms instructions 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. 2011 tax forms instructions How to take the credit. 2011 tax forms instructions   To take the credit, complete Form 8885 and attach it to your Form 1040. 2011 tax forms instructions Include your credit in the total for Form 1040, line 71, and check box c. 2011 tax forms instructions   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. 2011 tax forms instructions For details, see Publication 502 or Form 8885. 2011 tax forms instructions More information. 2011 tax forms instructions   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. 2011 tax forms instructions Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. 2011 tax forms instructions If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 2011 tax forms instructions If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. 2011 tax forms instructions 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. 2011 tax forms instructions 2% rate. 2011 tax forms instructions You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. 2011 tax forms instructions For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. 2011 tax forms instructions 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. 2011 tax forms instructions 45%) or the Additional Medicare Tax rate (. 2011 tax forms instructions 9%). 2011 tax forms instructions 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. 2011 tax forms instructions 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. 2011 tax forms instructions 40 RRTA tier 2 $84,300 $3,709. 2011 tax forms instructions 20 All wages are subject to Medicare tax withholding. 2011 tax forms instructions   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. 2011 tax forms instructions Be sure to attach a copy of all of your W-2 forms. 2011 tax forms instructions Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. 2011 tax forms instructions Employer's error. 2011 tax forms instructions   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. 2011 tax forms instructions The employer should adjust the tax for you. 2011 tax forms instructions If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. 2011 tax forms instructions Joint return. 2011 tax forms instructions   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. 2011 tax forms instructions Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. 2011 tax forms instructions How to figure the credit if you did not work for a railroad. 2011 tax forms instructions   If you did not work for a railroad during 2013, figure the credit as follows: 1. 2011 tax forms instructions Add all social security tax withheld (but not more than $7,049. 2011 tax forms instructions 40 for each employer). 2011 tax forms instructions Enter the total here   2. 2011 tax forms instructions 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. 2011 tax forms instructions Add lines 1 and 2. 2011 tax forms instructions If $7,049. 2011 tax forms instructions 40 or less, stop here. 2011 tax forms instructions You cannot take  the credit   4. 2011 tax forms instructions Social security tax limit 7,049. 2011 tax forms instructions 40 5. 2011 tax forms instructions Credit. 2011 tax forms instructions Subtract line 4 from line 3. 2011 tax forms instructions Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. 2011 tax forms instructions You are married and file a joint return with your spouse who had no gross income in 2013. 2011 tax forms instructions During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. 2011 tax forms instructions Social security tax of $3,720 was withheld. 2011 tax forms instructions You also worked for another employer in 2013 and earned $55,000 in wages. 2011 tax forms instructions $3,410 of social security tax was withheld from these wages. 2011 tax forms instructions Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. 2011 tax forms instructions 60 for the excess social security tax withheld. 2011 tax forms instructions 1. 2011 tax forms instructions Add all social security tax withheld (but not more than $7,049. 2011 tax forms instructions 40 for each employer). 2011 tax forms instructions Enter the total here $7,130. 2011 tax forms instructions 00 2. 2011 tax forms instructions 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. 2011 tax forms instructions Add lines 1 and 2. 2011 tax forms instructions If $7,049. 2011 tax forms instructions 40 or less, stop here. 2011 tax forms instructions You cannot take the credit 7,130. 2011 tax forms instructions 00 4. 2011 tax forms instructions Social security tax limit 7,049. 2011 tax forms instructions 40 5. 2011 tax forms instructions Credit. 2011 tax forms instructions Subtract line 4 from line 3. 2011 tax forms instructions Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. 2011 tax forms instructions 60 How to figure the credit if you worked for a railroad. 2011 tax forms instructions   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. 2011 tax forms instructions Add all social security and tier 1 RRTA tax withheld at the 6. 2011 tax forms instructions 2% rate (but not more than $7,049. 2011 tax forms instructions 40 for each employer). 2011 tax forms instructions Enter the total here   2. 2011 tax forms instructions 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. 2011 tax forms instructions Add lines 1 and 2. 2011 tax forms instructions If $7,049. 2011 tax forms instructions 40 or less, stop here. 2011 tax forms instructions You cannot take  the credit   4. 2011 tax forms instructions Social security and tier 1 RRTA  tax limit 7,049. 2011 tax forms instructions 40 5. 2011 tax forms instructions Credit. 2011 tax forms instructions Subtract line 4 from line 3. 2011 tax forms instructions Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. 2011 tax forms instructions   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. 2011 tax forms instructions More information. 2011 tax forms instructions   For more information on the credit, see Publication 505. 2011 tax forms instructions Prev  Up  Next   Home   More Online Publications
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The 2011 Tax Forms Instructions

2011 tax forms instructions Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. 2011 tax forms instructions General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. 2011 tax forms instructions S. 2011 tax forms instructions Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. 2011 tax forms instructions S. 2011 tax forms instructions Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. 2011 tax forms instructions Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. 2011 tax forms instructions S. 2011 tax forms instructions Individual Income Tax Return Sch. 2011 tax forms instructions A & B Itemized Deductions & Interest and Ordinary Dividends Sch. 2011 tax forms instructions C Profit or Loss From Business Sch. 2011 tax forms instructions C-EZ Net Profit From Business Sch. 2011 tax forms instructions D Capital Gains and Losses Sch. 2011 tax forms instructions E Supplemental Income and Loss Sch. 2011 tax forms instructions F Profit or Loss From Farming Sch. 2011 tax forms instructions H Household Employment Taxes Sch. 2011 tax forms instructions J Income Averaging for Farmers and Fishermen Sch. 2011 tax forms instructions R Credit for the Elderly or the Disabled Sch. 2011 tax forms instructions SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. 2011 tax forms instructions S. 2011 tax forms instructions Individual Income Tax Return 1065 U. 2011 tax forms instructions S. 2011 tax forms instructions Return of Partnership Income Sch. 2011 tax forms instructions D Capital Gains and Losses Sch. 2011 tax forms instructions K-1 Partner's Share of Income, Deductions, Credits, etc. 2011 tax forms instructions 1120 U. 2011 tax forms instructions S. 2011 tax forms instructions Corporation Income Tax Return Sch. 2011 tax forms instructions D Capital Gains and Losses 1120S U. 2011 tax forms instructions S. 2011 tax forms instructions Income Tax Return for an S Corporation Sch. 2011 tax forms instructions D Capital Gains and Losses and Built-In Gains Sch. 2011 tax forms instructions K-1 Shareholder's Share of Income, Deductions, Credits, etc. 2011 tax forms instructions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. 2011 tax forms instructions S. 2011 tax forms instructions Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications