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2012taxes

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2012taxes

2012taxes 34. 2012taxes   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. 2012taxes 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. 2012taxes This chapter explains the following. 2012taxes Who is a qualifying child. 2012taxes The amount of the credit. 2012taxes How to claim the credit. 2012taxes 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. 2012taxes If you have no tax. 2012taxes   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. 2012taxes 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. 2012taxes However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). 2012taxes 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. 2012taxes S. 2012taxes citizen, a U. 2012taxes S. 2012taxes national, or a resident of the United States. 2012taxes If the child was adopted, see Adopted child , later. 2012taxes For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. 2012taxes Example 1. 2012taxes Your son turned 17 on December 30, 2013. 2012taxes He is a citizen of the United States and you claimed him as a dependent on your return. 2012taxes He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. 2012taxes Example 2. 2012taxes Your daughter turned 8 years old in 2013. 2012taxes She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. 2012taxes She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. 2012taxes Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2012taxes   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). 2012taxes   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. 2012taxes To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2012taxes For more information about the substantial presence test, see Publication 519, U. 2012taxes S. 2012taxes Tax Guide for Aliens. 2012taxes Adopted child. 2012taxes   An adopted child is always treated as your own child. 2012taxes An adopted child includes a child lawfully placed with you for legal adoption. 2012taxes   If you are a U. 2012taxes S. 2012taxes citizen or U. 2012taxes S. 2012taxes 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. 2012taxes Exceptions to time lived with you. 2012taxes   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. 2012taxes 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. 2012taxes   There are also exceptions for kidnapped children and children of divorced or separated parents. 2012taxes For details, see Residency Test in chapter 3. 2012taxes Qualifying child of more than one person. 2012taxes   A special rule applies if your qualifying child is the qualifying child of more than one person. 2012taxes For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. 2012taxes Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2012taxes Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2012taxes The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 2012taxes If this amount is zero, you cannot take this credit because there is no tax to reduce. 2012taxes But you may be able to take the additional child tax credit. 2012taxes See Additional Child Tax Credit , later. 2012taxes Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2012taxes Married filing jointly - $110,000. 2012taxes Single, head of household, or qualifying widow(er) - $75,000. 2012taxes Married filing separately - $55,000. 2012taxes Modified AGI. 2012taxes   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2012taxes Any amount excluded from income because of the exclusion of income from  Puerto Rico. 2012taxes On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2012taxes ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2012taxes Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2012taxes Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2012taxes Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2012taxes   If you do not have any of the above, your modified AGI is the same as your AGI. 2012taxes AGI. 2012taxes   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. 2012taxes Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 2012taxes You cannot claim the child tax credit on Form 1040EZ. 2012taxes You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2012taxes If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. 2012taxes To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. 2012taxes 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. 2012taxes 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. 2012taxes Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2012taxes The additional child tax credit may give you a refund even if you do not owe any tax. 2012taxes How to claim the additional child tax credit. 2012taxes   To claim the additional child tax credit, follow the steps below. 2012taxes Make sure you figured the amount, if any, of your child tax credit. 2012taxes See Claiming the Credit , earlier. 2012taxes 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. 2012taxes 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. 2012taxes Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. 2012taxes Part I is distinct and separate from Parts II–IV. 2012taxes 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. 2012taxes 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). 2012taxes 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). 2012taxes 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. 2012taxes Parts II–IV Parts II–IV help you figure your additional child tax credit. 2012taxes 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. 2012taxes See How to claim the additional child tax credit , earlier. 2012taxes Prev  Up  Next   Home   More Online Publications
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2012taxes 11. 2012taxes   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 2012taxes S. 2012taxes Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 2012taxes This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012taxes You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012taxes These forms are discussed in this chapter. 2012taxes To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 2012taxes If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 2012taxes Read Aliens Required To Obtain Sailing or Departure Permits . 2012taxes Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 2012taxes Useful Items - You may want to see: Form (and Instructions) 1040-C U. 2012taxes S. 2012taxes Departing Alien Income Tax Return 2063 U. 2012taxes S. 2012taxes Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 2012taxes Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 2012taxes If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 2012taxes Category 1. 2012taxes   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 2012taxes Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 2012taxes However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 2012taxes   The statement must be presented to an IRS office. 2012taxes Category 2. 2012taxes    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 2012taxes S. 2012taxes tax under U. 2012taxes S. 2012taxes tax laws (described in chapter 10), and Who receive no other income from U. 2012taxes S. 2012taxes sources. 2012taxes If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 2012taxes This is true even if your income is exempt from U. 2012taxes S. 2012taxes tax because of an income tax treaty, consular agreement, or international agreement. 2012taxes Category 3. 2012taxes   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 2012taxes S. 2012taxes sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 2012taxes S. 2012taxes Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 2012taxes S. 2012taxes trade or business. 2012taxes (See Interest Income in chapter 3. 2012taxes ) Category 4. 2012taxes   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 2012taxes S. 2012taxes sources while in the United States under those visas, other than: Income from employment authorized by the U. 2012taxes S. 2012taxes Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 2012taxes S. 2012taxes trade or business. 2012taxes (See Interest Income in chapter 3. 2012taxes ) Category 5. 2012taxes   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 2012taxes If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 2012taxes Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 2012taxes S. 2012taxes possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 2012taxes S. 2012taxes possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 2012taxes Category 6. 2012taxes   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 2012taxes S. 2012taxes tax. 2012taxes Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 2012taxes To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 2012taxes See Forms To File , later. 2012taxes You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 2012taxes See Paying Taxes and Obtaining Refunds , later. 2012taxes Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 2012taxes Where to get a sailing or departure permit. 2012taxes   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 2012taxes When to get a sailing or departure permit. 2012taxes   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 2012taxes You cannot apply earlier than 30 days before your planned departure date. 2012taxes Do not wait until the last minute in case there are unexpected problems. 2012taxes Papers to submit. 2012taxes   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 2012taxes Bring the following records with you if they apply. 2012taxes Your passport and alien registration card or visa. 2012taxes Copies of your U. 2012taxes S. 2012taxes income tax returns filed for the past 2 years. 2012taxes If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 2012taxes Receipts for income taxes paid on these returns. 2012taxes Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 2012taxes A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 2012taxes If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 2012taxes Proof of estimated tax payments for the past year and this year. 2012taxes Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 2012taxes Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 2012taxes Copies of the application for, and approval of, the grant. 2012taxes A statement of the amount paid, and your duties and obligations under the grant. 2012taxes A list of any previous grants. 2012taxes Documents indicating you qualify for any special tax treaty benefits claimed. 2012taxes Document verifying your date of departure from the United States, such as an airline ticket. 2012taxes Document verifying your U. 2012taxes S. 2012taxes taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 2012taxes Note. 2012taxes   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 2012taxes This applies whether or not your spouse requires a permit. 2012taxes Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 2012taxes Employees in the IRS office can assist in filing these forms. 2012taxes Both forms have a “certificate of compliance” section. 2012taxes When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 2012taxes S. 2012taxes tax obligations have been satisfied according to available information. 2012taxes Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 2012taxes Form 2063 This is a short form that asks for certain information but does not include a tax computation. 2012taxes The following departing aliens can get their sailing or departure permits by filing Form 2063. 2012taxes Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 2012taxes Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 2012taxes However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 2012taxes Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 2012taxes The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 2012taxes However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 2012taxes Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 2012taxes Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 2012taxes When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 2012taxes However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 2012taxes See Bond To Ensure Payment , discussed later. 2012taxes The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 2012taxes Returning to the United States. 2012taxes   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 2012taxes You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 2012taxes   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 2012taxes The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 2012taxes However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 2012taxes Joint return on Form 1040-C. 2012taxes   Departing husbands and wives who are nonresident aliens cannot file joint returns. 2012taxes However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 2012taxes Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 2012taxes You must also pay any taxes due for past years. 2012taxes If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 2012taxes However, the IRS cannot provide a refund at the time of departure. 2012taxes If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 2012taxes Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 2012taxes However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 2012taxes The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 2012taxes Information about the form of bond and security on it can be obtained from your IRS office. 2012taxes Filing Annual U. 2012taxes S. 2012taxes Income Tax Returns Form 1040-C is not an annual U. 2012taxes S. 2012taxes income tax return. 2012taxes If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 2012taxes Chapters 5 and 7 discuss filing an annual U. 2012taxes S. 2012taxes income tax return. 2012taxes The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 2012taxes S. 2012taxes income tax return. 2012taxes Prev  Up  Next   Home   More Online Publications