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2012 Tax Tables Federal

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2012 Tax Tables Federal

2012 tax tables federal Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. 2012 tax tables federal However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. 2012 tax tables federal If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. 2012 tax tables federal Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. 2012 tax tables federal Also include any state and local general sales taxes paid for a leased motor vehicle. 2012 tax tables federal Do not include sales taxes paid on items used in your trade or business. 2012 tax tables federal To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. 2012 tax tables federal You must keep your actual receipts showing general sales taxes paid to use this method. 2012 tax tables federal Refund of general sales taxes. 2012 tax tables federal   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. 2012 tax tables federal If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. 2012 tax tables federal But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. 2012 tax tables federal See Recoveries in Pub. 2012 tax tables federal 525 for details. 2012 tax tables federal Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. 2012 tax tables federal You may also be able to add the state and local general sales taxes paid on certain specified items. 2012 tax tables federal To figure your state and local general sales tax deduction using the tables, complete the worksheet below. 2012 tax tables federal If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. 2012 tax tables federal State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. 2012 tax tables federal ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. 2012 tax tables federal   1. 2012 tax tables federal Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. 2012 tax tables federal $     Next. 2012 tax tables federal If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. 2012 tax tables federal Otherwise, go to line 2       2. 2012 tax tables federal Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. 2012 tax tables federal Enter -0-                   Yes. 2012 tax tables federal Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. 2012 tax tables federal $       3. 2012 tax tables federal Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. 2012 tax tables federal Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. 2012 tax tables federal Enter your local general sales tax rate, but omit the percentage sign. 2012 tax tables federal For example, if your local general sales tax rate was 2. 2012 tax tables federal 5%, enter 2. 2012 tax tables federal 5. 2012 tax tables federal If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. 2012 tax tables federal (If you do not know your local general sales tax rate, contact your local government. 2012 tax tables federal ) 3. 2012 tax tables federal . 2012 tax tables federal       4. 2012 tax tables federal Did you enter -0- on line 2 above?             No. 2012 tax tables federal Skip lines 4 and 5 and go to line 6             Yes. 2012 tax tables federal Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. 2012 tax tables federal For example, if your state general sales tax rate is 6%, enter 6. 2012 tax tables federal 0 4. 2012 tax tables federal . 2012 tax tables federal       5. 2012 tax tables federal Divide line 3 by line 4. 2012 tax tables federal Enter the result as a decimal (rounded to at least three places) 5. 2012 tax tables federal . 2012 tax tables federal       6. 2012 tax tables federal Did you enter -0- on line 2 above?             No. 2012 tax tables federal Multiply line 2 by line 3   6. 2012 tax tables federal $     Yes. 2012 tax tables federal Multiply line 1 by line 5. 2012 tax tables federal If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. 2012 tax tables federal Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. 2012 tax tables federal $   8. 2012 tax tables federal Deduction for general sales taxes. 2012 tax tables federal Add lines 1, 6, and 7. 2012 tax tables federal Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. 2012 tax tables federal Be sure to enter “ST” on the dotted line to the left of the entry space 8. 2012 tax tables federal $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. 2012 tax tables federal    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. 2012 tax tables federal Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. 2012 tax tables federal If married filing separately, do not include your spouse's income. 2012 tax tables federal Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. 2012 tax tables federal Tax-exempt interest. 2012 tax tables federal Veterans' benefits. 2012 tax tables federal Nontaxable combat pay. 2012 tax tables federal Workers' compensation. 2012 tax tables federal Nontaxable part of social security and railroad retirement benefits. 2012 tax tables federal Nontaxable part of IRA, pension, or annuity distributions. 2012 tax tables federal Do not include rollovers. 2012 tax tables federal Public assistance payments. 2012 tax tables federal The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. 2012 tax tables federal Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. 2012 tax tables federal What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. 2012 tax tables federal If there is no table for your state, the table amount is considered to be zero. 2012 tax tables federal Multiply the table amount for each state you lived in by a fraction. 2012 tax tables federal The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). 2012 tax tables federal Enter the total of the prorated table amounts for each state on line 1. 2012 tax tables federal However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. 2012 tax tables federal Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. 2012 tax tables federal Example. 2012 tax tables federal You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). 2012 tax tables federal The table amount for State A is $500. 2012 tax tables federal The table amount for State B is $400. 2012 tax tables federal You would figure your state general sales tax as follows. 2012 tax tables federal State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. 2012 tax tables federal Otherwise, complete a separate worksheet for State A and State B. 2012 tax tables federal Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. 2012 tax tables federal Line 2. 2012 tax tables federal   If you checked the “No” box, enter -0- on line 2, and go to line 3. 2012 tax tables federal If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. 2012 tax tables federal Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. 2012 tax tables federal See the line 1 instructions on this page to figure your 2006 income. 2012 tax tables federal The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. 2012 tax tables federal Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. 2012 tax tables federal What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. 2012 tax tables federal If there is no table for your locality, the table amount is considered to be zero. 2012 tax tables federal Multiply the table amount for each locality you lived in by a fraction. 2012 tax tables federal The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). 2012 tax tables federal If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. 2012 tax tables federal Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. 2012 tax tables federal Example. 2012 tax tables federal You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). 2012 tax tables federal The table amount for Locality 1 is $100. 2012 tax tables federal The table amount for Locality 2 is $150. 2012 tax tables federal You would figure the amount to enter on line 2 as follows. 2012 tax tables federal Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. 2012 tax tables federal Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. 2012 tax tables federal   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. 2012 tax tables federal 25%. 2012 tax tables federal Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. 2012 tax tables federal 25%. 2012 tax tables federal   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. 2012 tax tables federal 5%. 2012 tax tables federal Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. 2012 tax tables federal 5%. 2012 tax tables federal   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. 2012 tax tables federal 0” on line 3. 2012 tax tables federal Your local general sales tax rate of 4. 2012 tax tables federal 0% includes the additional 1. 2012 tax tables federal 0% Arkansas state sales tax rate for Texarkana and the 1. 2012 tax tables federal 5% sales tax rate for Miller County. 2012 tax tables federal What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. 2012 tax tables federal Multiply each tax rate for the period it was in effect by a fraction. 2012 tax tables federal The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). 2012 tax tables federal Enter the total of the prorated tax rates on line 3. 2012 tax tables federal Example. 2012 tax tables federal Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). 2012 tax tables federal The rate increased to 1. 2012 tax tables federal 75% for the period from October 1 through December 31, 2006 (92 days). 2012 tax tables federal You would enter “1. 2012 tax tables federal 189” on line 3, figured as follows. 2012 tax tables federal January 1 - September 30: 1. 2012 tax tables federal 00 x 273/365 = 0. 2012 tax tables federal 748   October 1 - December 31: 1. 2012 tax tables federal 75 x 92/365 = 0. 2012 tax tables federal 441   Total = 1. 2012 tax tables federal 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. 2012 tax tables federal Each locality did not have the same local general sales tax rate. 2012 tax tables federal You lived in Texarkana, AR, or Los Angeles County, CA. 2012 tax tables federal   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. 2012 tax tables federal The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). 2012 tax tables federal Example. 2012 tax tables federal You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). 2012 tax tables federal The local general sales tax rate for Locality 1 is 1%. 2012 tax tables federal The rate for Locality 2 is 1. 2012 tax tables federal 75%. 2012 tax tables federal You would enter “0. 2012 tax tables federal 666” on line 3 for the Locality 1 worksheet and “0. 2012 tax tables federal 585” for the Locality 2 worksheet, figured as follows. 2012 tax tables federal Locality 1: 1. 2012 tax tables federal 00 x 243/365 = 0. 2012 tax tables federal 666   Locality 2: 1. 2012 tax tables federal 75 x 122/365 = 0. 2012 tax tables federal 585   Line 6. 2012 tax tables federal   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. 2012 tax tables federal If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. 2012 tax tables federal Line 7. 2012 tax tables federal    Enter on line 7 any state and local general sales taxes paid on the following specified items. 2012 tax tables federal If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. 2012 tax tables federal A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). 2012 tax tables federal Also include any state and local general sales taxes paid for a leased motor vehicle. 2012 tax tables federal If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. 2012 tax tables federal An aircraft or boat, if the tax rate was the same as the general sales tax rate. 2012 tax tables federal A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. 2012 tax tables federal Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. 2012 tax tables federal You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. 2012 tax tables federal Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. 2012 tax tables federal The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. 2012 tax tables federal In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. 2012 tax tables federal   Do not include sales taxes paid on items used in your trade or business. 2012 tax tables federal If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. 2012 tax tables federal Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Tables Federal

2012 tax tables federal 34. 2012 tax tables federal   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. 2012 tax tables federal The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. 2012 tax tables federal This chapter explains the following. 2012 tax tables federal Who is a qualifying child. 2012 tax tables federal The amount of the credit. 2012 tax tables federal How to claim the credit. 2012 tax tables federal The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. 2012 tax tables federal If you have no tax. 2012 tax tables federal   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. 2012 tax tables federal If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. 2012 tax tables federal However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). 2012 tax tables federal Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2012 tax tables federal S. 2012 tax tables federal citizen, a U. 2012 tax tables federal S. 2012 tax tables federal national, or a resident of the United States. 2012 tax tables federal If the child was adopted, see Adopted child , later. 2012 tax tables federal For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. 2012 tax tables federal Example 1. 2012 tax tables federal Your son turned 17 on December 30, 2013. 2012 tax tables federal He is a citizen of the United States and you claimed him as a dependent on your return. 2012 tax tables federal He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. 2012 tax tables federal Example 2. 2012 tax tables federal Your daughter turned 8 years old in 2013. 2012 tax tables federal She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. 2012 tax tables federal She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. 2012 tax tables federal Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2012 tax tables federal   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 2012 tax tables federal   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 2012 tax tables federal To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2012 tax tables federal For more information about the substantial presence test, see Publication 519, U. 2012 tax tables federal S. 2012 tax tables federal Tax Guide for Aliens. 2012 tax tables federal Adopted child. 2012 tax tables federal   An adopted child is always treated as your own child. 2012 tax tables federal An adopted child includes a child lawfully placed with you for legal adoption. 2012 tax tables federal   If you are a U. 2012 tax tables federal S. 2012 tax tables federal citizen or U. 2012 tax tables federal S. 2012 tax tables federal national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 2012 tax tables federal Exceptions to time lived with you. 2012 tax tables federal   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 2012 tax tables federal Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2012 tax tables federal   There are also exceptions for kidnapped children and children of divorced or separated parents. 2012 tax tables federal For details, see Residency Test in chapter 3. 2012 tax tables federal Qualifying child of more than one person. 2012 tax tables federal   A special rule applies if your qualifying child is the qualifying child of more than one person. 2012 tax tables federal For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. 2012 tax tables federal Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2012 tax tables federal Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2012 tax tables federal The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 2012 tax tables federal If this amount is zero, you cannot take this credit because there is no tax to reduce. 2012 tax tables federal But you may be able to take the additional child tax credit. 2012 tax tables federal See Additional Child Tax Credit , later. 2012 tax tables federal Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2012 tax tables federal Married filing jointly - $110,000. 2012 tax tables federal Single, head of household, or qualifying widow(er) - $75,000. 2012 tax tables federal Married filing separately - $55,000. 2012 tax tables federal Modified AGI. 2012 tax tables federal   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2012 tax tables federal Any amount excluded from income because of the exclusion of income from  Puerto Rico. 2012 tax tables federal On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2012 tax tables federal ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2012 tax tables federal Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2012 tax tables federal Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2012 tax tables federal Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2012 tax tables federal   If you do not have any of the above, your modified AGI is the same as your AGI. 2012 tax tables federal AGI. 2012 tax tables federal   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. 2012 tax tables federal Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 2012 tax tables federal You cannot claim the child tax credit on Form 1040EZ. 2012 tax tables federal You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2012 tax tables federal If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. 2012 tax tables federal To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. 2012 tax tables federal If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. 2012 tax tables federal If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. 2012 tax tables federal Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2012 tax tables federal The additional child tax credit may give you a refund even if you do not owe any tax. 2012 tax tables federal How to claim the additional child tax credit. 2012 tax tables federal   To claim the additional child tax credit, follow the steps below. 2012 tax tables federal Make sure you figured the amount, if any, of your child tax credit. 2012 tax tables federal See Claiming the Credit , earlier. 2012 tax tables federal If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 2012 tax tables federal If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. 2012 tax tables federal Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. 2012 tax tables federal Part I is distinct and separate from Parts II–IV. 2012 tax tables federal If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. 2012 tax tables federal Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). 2012 tax tables federal When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). 2012 tax tables federal If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. 2012 tax tables federal Parts II–IV Parts II–IV help you figure your additional child tax credit. 2012 tax tables federal Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. 2012 tax tables federal See How to claim the additional child tax credit , earlier. 2012 tax tables federal Prev  Up  Next   Home   More Online Publications