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Can I File My State Taxes Online For Free

Can i file my state taxes online for free 8. Can i file my state taxes online for free   Dividends and Other Distributions Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Can i file my state taxes online for free Reporting tax withheld. Can i file my state taxes online for free Nominees. Can i file my state taxes online for free Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Can i file my state taxes online for free Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Can i file my state taxes online for free Alternative minimum tax treatment. Can i file my state taxes online for free How To Report Dividend IncomeInvestment interest deducted. Can i file my state taxes online for free Reminder Foreign-source income. Can i file my state taxes online for free  If you are a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen with dividend income from sources outside the United States (foreign-source income), you must report that income on your tax return unless it is exempt by U. Can i file my state taxes online for free S. Can i file my state taxes online for free law. Can i file my state taxes online for free This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Can i file my state taxes online for free Introduction This chapter discusses the tax treatment of: Ordinary dividends, Capital gain distributions, Nondividend distributions, and Other distributions you may receive from a corporation or a mutual fund. Can i file my state taxes online for free This chapter also explains how to report dividend income on your tax return. Can i file my state taxes online for free Dividends are distributions of money, stock, or other property paid to you by a corporation or by a mutual fund. Can i file my state taxes online for free You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation. Can i file my state taxes online for free However, some amounts you receive that are called dividends are actually interest income. Can i file my state taxes online for free (See Dividends that are actually interest under Taxable Interest in chapter 7. Can i file my state taxes online for free ) Most distributions are paid in cash (or check). Can i file my state taxes online for free However, distributions can consist of more stock, stock rights, other property, or services. Can i file my state taxes online for free Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 550 Investment Income and Expenses Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends General Information This section discusses general rules for dividend income. Can i file my state taxes online for free Tax on unearned income of certain children. Can i file my state taxes online for free   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. Can i file my state taxes online for free If it is, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. Can i file my state taxes online for free If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. Can i file my state taxes online for free    Some parents can choose to include the child's interest and dividends on the parent's return if certain requirements are met. Can i file my state taxes online for free Use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. Can i file my state taxes online for free   For more information about the tax on unearned income of children and the parents' election, see chapter 31. Can i file my state taxes online for free Beneficiary of an estate or trust. Can i file my state taxes online for free    Dividends and other distributions you receive as a beneficiary of an estate or trust are generally taxable income. Can i file my state taxes online for free You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Can i file my state taxes online for free , from the fiduciary. Can i file my state taxes online for free Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. Can i file my state taxes online for free Social security number (SSN) or individual taxpayer identification number (ITIN). Can i file my state taxes online for free    You must give your SSN or ITIN to any person required by federal tax law to make a return, statement, or other document that relates to you. Can i file my state taxes online for free This includes payers of dividends. Can i file my state taxes online for free If you do not give your SSN or ITIN to the payer of dividends, you may have to pay a penalty. Can i file my state taxes online for free For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Can i file my state taxes online for free Backup withholding. Can i file my state taxes online for free   Your dividend income is generally not subject to regular withholding. Can i file my state taxes online for free However, it may be subject to backup withholding to ensure that income tax is collected on the income. Can i file my state taxes online for free Under backup withholding, the payer of dividends must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. Can i file my state taxes online for free   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. Can i file my state taxes online for free For more information, see Backup Withholding in chapter 4. Can i file my state taxes online for free Stock certificate in two or more names. Can i file my state taxes online for free   If two or more persons hold stock as joint tenants, tenants by the entirety, or tenants in common, each person's share of any dividends from the stock is determined by local law. Can i file my state taxes online for free Form 1099-DIV. Can i file my state taxes online for free   Most corporations and mutual funds use Form 1099-DIV, Dividends and Distributions, to show you the distributions you received from them during the year. Can i file my state taxes online for free Keep this form with your records. Can i file my state taxes online for free You do not have to attach it to your tax return. Can i file my state taxes online for free Dividends not reported on Form 1099-DIV. Can i file my state taxes online for free   Even if you do not receive Form 1099-DIV, you must still report all your taxable dividend income. Can i file my state taxes online for free For example, you may receive distributive shares of dividends from partnerships or S corporations. Can i file my state taxes online for free These dividends are reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Can i file my state taxes online for free , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Can i file my state taxes online for free Reporting tax withheld. Can i file my state taxes online for free   If tax is withheld from your dividend income, the payer must give you a Form 1099-DIV that indicates the amount withheld. Can i file my state taxes online for free Nominees. Can i file my state taxes online for free   If someone receives distributions as a nominee for you, that person should give you a Form 1099-DIV, which will show distributions received on your behalf. Can i file my state taxes online for free Form 1099-MISC. Can i file my state taxes online for free   Certain substitute payments in lieu of dividends or tax-exempt interest received by a broker on your behalf must be reported to you on Form 1099-MISC, Miscellaneous Income, or a similar statement. Can i file my state taxes online for free See Reporting Substitute Payments under Short Sales in chapter 4 of Publication 550 for more information about reporting these payments. Can i file my state taxes online for free Incorrect amount shown on a Form 1099. Can i file my state taxes online for free   If you receive a Form 1099 that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. Can i file my state taxes online for free The new Form 1099 you receive will be marked “Corrected. Can i file my state taxes online for free ” Dividends on stock sold. Can i file my state taxes online for free   If stock is sold, exchanged, or otherwise disposed of after a dividend is declared but before it is paid, the owner of record (usually the payee shown on the dividend check) must include the dividend in income. Can i file my state taxes online for free Dividends received in January. Can i file my state taxes online for free   If a mutual fund (or other regulated investment company) or real estate investment trust (REIT) declares a dividend (including any exempt-interest dividend or capital gain distribution) in October, November, or December, payable to shareholders of record on a date in one of those months but actually pays the dividend during January of the next calendar year, you are considered to have received the dividend on December 31. Can i file my state taxes online for free You report the dividend in the year it was declared. Can i file my state taxes online for free Ordinary Dividends Ordinary (taxable) dividends are the most common type of distribution from a corporation or a mutual fund. Can i file my state taxes online for free They are paid out of earnings and profits and are ordinary income to you. Can i file my state taxes online for free This means they are not capital gains. Can i file my state taxes online for free You can assume that any dividend you receive on common or preferred stock is an ordinary dividend unless the paying corporation or mutual fund tells you otherwise. Can i file my state taxes online for free Ordinary dividends will be shown in box 1a of the Form 1099-DIV you receive. Can i file my state taxes online for free Qualified Dividends Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain. Can i file my state taxes online for free They should be shown in box 1b of the Form 1099-DIV you receive. Can i file my state taxes online for free The maximum rate of tax on qualified dividends is: 0% on any amount that otherwise would be taxed at a 10% or 15% rate. Can i file my state taxes online for free 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 39. Can i file my state taxes online for free 6%. Can i file my state taxes online for free 20% on any amount that otherwise would be taxed at a 39. Can i file my state taxes online for free 6% rate. Can i file my state taxes online for free To qualify for the maximum rate, all of the following requirements must be met. Can i file my state taxes online for free The dividends must have been paid by a U. Can i file my state taxes online for free S. Can i file my state taxes online for free corporation or a qualified foreign corporation. Can i file my state taxes online for free (See Qualified foreign corporation , later. Can i file my state taxes online for free ) The dividends are not of the type listed later under Dividends that are not qualified dividends . Can i file my state taxes online for free You meet the holding period (discussed next). Can i file my state taxes online for free Holding period. Can i file my state taxes online for free   You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. Can i file my state taxes online for free The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment. Can i file my state taxes online for free Instead, the seller will get the dividend. Can i file my state taxes online for free   When counting the number of days you held the stock, include the day you disposed of the stock, but not the day you acquired it. Can i file my state taxes online for free See the examples later. Can i file my state taxes online for free Exception for preferred stock. Can i file my state taxes online for free   In the case of preferred stock, you must have held the stock more than 90 days during the 181-day period that begins 90 days before the ex-dividend date if the dividends are due to periods totaling more than 366 days. Can i file my state taxes online for free If the preferred dividends are due to periods totaling less than 367 days, the holding period in the previous paragraph applies. Can i file my state taxes online for free Example 1. Can i file my state taxes online for free You bought 5,000 shares of XYZ Corp. Can i file my state taxes online for free common stock on July 9, 2013. Can i file my state taxes online for free XYZ Corp. Can i file my state taxes online for free paid a cash dividend of 10 cents per share. Can i file my state taxes online for free The ex-dividend date was July 16, 2013. Can i file my state taxes online for free Your Form 1099-DIV from XYZ Corp. Can i file my state taxes online for free shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). Can i file my state taxes online for free However, you sold the 5,000 shares on August 12, 2013. Can i file my state taxes online for free You held your shares of XYZ Corp. Can i file my state taxes online for free for only 34 days of the 121-day period (from July 10, 2013, through August 12, 2013). Can i file my state taxes online for free The 121-day period began on May 17, 2013 (60 days before the ex-dividend date), and ended on September 14, 2013. Can i file my state taxes online for free You have no qualified dividends from XYZ Corp. Can i file my state taxes online for free because you held the XYZ stock for less than 61 days. Can i file my state taxes online for free Example 2. Can i file my state taxes online for free Assume the same facts as in Example 1 except that you bought the stock on July 15, 2013 (the day before the ex-dividend date), and you sold the stock on September 16, 2013. Can i file my state taxes online for free You held the stock for 63 days (from July 16, 2013, through September 16, 2013). Can i file my state taxes online for free The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2013, through September 14, 2013). Can i file my state taxes online for free Example 3. Can i file my state taxes online for free You bought 10,000 shares of ABC Mutual Fund common stock on July 9, 2013. Can i file my state taxes online for free ABC Mutual Fund paid a cash dividend of 10 cents a share. Can i file my state taxes online for free The ex-dividend date was July 16, 2013. Can i file my state taxes online for free The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Can i file my state taxes online for free Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. Can i file my state taxes online for free However, you sold the 10,000 shares on August 12, 2013. Can i file my state taxes online for free You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. Can i file my state taxes online for free Holding period reduced where risk of loss is diminished. Can i file my state taxes online for free   When determining whether you met the minimum holding period discussed earlier, you cannot count any day during which you meet any of the following conditions. Can i file my state taxes online for free You had an option to sell, were under a contractual obligation to sell, or had made (and not closed) a short sale of substantially identical stock or securities. Can i file my state taxes online for free You were grantor (writer) of an option to buy substantially identical stock or securities. Can i file my state taxes online for free Your risk of loss is diminished by holding one or more other positions in substantially similar or related property. Can i file my state taxes online for free   For information about how to apply condition (3), see Regulations section 1. Can i file my state taxes online for free 246-5. Can i file my state taxes online for free Qualified foreign corporation. Can i file my state taxes online for free   A foreign corporation is a qualified foreign corporation if it meets any of the following conditions. Can i file my state taxes online for free The corporation is incorporated in a U. Can i file my state taxes online for free S. Can i file my state taxes online for free possession. Can i file my state taxes online for free The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Treasury Department determines is satisfactory for this purpose and that includes an exchange of information program. Can i file my state taxes online for free For a list of those treaties, see Table 8-1. Can i file my state taxes online for free The corporation does not meet (1) or (2) above, but the stock for which the dividend is paid is readily tradable on an established securities market in the United States. Can i file my state taxes online for free See Readily tradable stock , later. Can i file my state taxes online for free Exception. Can i file my state taxes online for free   A corporation is not a qualified foreign corporation if it is a passive foreign investment company during its tax year in which the dividends are paid or during its previous tax year. Can i file my state taxes online for free Readily tradable stock. Can i file my state taxes online for free   Any stock (such as common, ordinary, or preferred) or an American depositary receipt in respect of that stock is considered to satisfy requirement (3) under Qualified foreign corporation , if it is listed on a national securities exchange that is registered under section 6 of the Securities Exchange Act of 1934 or on the Nasdaq Stock Market. Can i file my state taxes online for free For a list of the exchanges that meet these requirements, see www. Can i file my state taxes online for free sec. Can i file my state taxes online for free gov/divisions/marketreg/mrexchanges. Can i file my state taxes online for free shtml. Can i file my state taxes online for free Dividends that are not qualified dividends. Can i file my state taxes online for free   The following dividends are not qualified dividends. Can i file my state taxes online for free They are not qualified dividends even if they are shown in box 1b of Form 1099-DIV. Can i file my state taxes online for free Capital gain distributions. Can i file my state taxes online for free Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U. Can i file my state taxes online for free S. Can i file my state taxes online for free building and loan associations, U. Can i file my state taxes online for free S. Can i file my state taxes online for free savings and loan associations, federal savings and loan associations, and similar financial institutions. Can i file my state taxes online for free (Report these amounts as interest income. Can i file my state taxes online for free ) Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year. Can i file my state taxes online for free Dividends paid by a corporation on employer securities held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation. Can i file my state taxes online for free Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. Can i file my state taxes online for free Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. Can i file my state taxes online for free Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. Can i file my state taxes online for free Table 8-1. Can i file my state taxes online for free Income Tax Treaties Income tax treaties the United States has with the following countries satisfy requirement (2) under Qualified foreign corporation. Can i file my state taxes online for free Australia Indonesia Romania Austria Ireland Russian Bangladesh Israel Federation Barbados Italy Slovak Belgium Jamaica Republic Bulgaria Japan Slovenia Canada Kazakhstan South Africa China Korea Spain Cyprus Latvia Sri Lanka Czech Lithuania Sweden Republic Luxembourg Switzerland Denmark Malta Thailand Egypt Mexico Trinidad and Estonia Morocco Tobago Finland Netherlands Tunisia France New Zealand Turkey Germany Norway Ukraine Greece Pakistan United Hungary Philippines Kingdom Iceland Poland Venezuela India Portugal     Dividends Used to Buy More Stock The corporation in which you own stock may have a dividend reinvestment plan. Can i file my state taxes online for free This plan lets you choose to use your dividends to buy (through an agent) more shares of stock in the corporation instead of receiving the dividends in cash. Can i file my state taxes online for free Most mutual funds also permit shareholders to automatically reinvest distributions in more shares in the fund, instead of receiving cash. Can i file my state taxes online for free If you use your dividends to buy more stock at a price equal to its fair market value, you still must report the dividends as income. Can i file my state taxes online for free If you are a member of a dividend reinvestment plan that lets you buy more stock at a price less than its fair market value, you must report as dividend income the fair market value of the additional stock on the dividend payment date. Can i file my state taxes online for free You also must report as dividend income any service charge subtracted from your cash dividends before the dividends are used to buy the additional stock. Can i file my state taxes online for free But you may be able to deduct the service charge. Can i file my state taxes online for free See chapter 28 for more information about deducting expenses of producing income. Can i file my state taxes online for free In some dividend reinvestment plans, you can invest more cash to buy shares of stock at a price less than fair market value. Can i file my state taxes online for free If you choose to do this, you must report as dividend income the difference between the cash you invest and the fair market value of the stock you buy. Can i file my state taxes online for free When figuring this amount, use the fair market value of the stock on the dividend payment date. Can i file my state taxes online for free Money Market Funds Report amounts you receive from money market funds as dividend income. Can i file my state taxes online for free Money market funds are a type of mutual fund and should not be confused with bank money market accounts that pay interest. Can i file my state taxes online for free Capital Gain Distributions Capital gain distributions (also called capital gain dividends) are paid to you or credited to your account by mutual funds (or other regulated investment companies) and real estate investment trusts (REITs). Can i file my state taxes online for free They will be shown in box 2a of the Form 1099-DIV you receive from the mutual fund or REIT. Can i file my state taxes online for free Report capital gain distributions as long-term capital gains, regardless of how long you owned your shares in the mutual fund or REIT. Can i file my state taxes online for free Undistributed capital gains of mutual funds and REITs. Can i file my state taxes online for free    Some mutual funds and REITs keep their long-term capital gains and pay tax on them. Can i file my state taxes online for free You must treat your share of these gains as distributions, even though you did not actually receive them. Can i file my state taxes online for free However, they are not included on Form 1099-DIV. Can i file my state taxes online for free Instead, they are reported to you in box 1a of Form 2439. Can i file my state taxes online for free   Report undistributed capital gains (box 1a of Form 2439) as long-term capital gains on Schedule D (Form 1040), column (h), line 11. Can i file my state taxes online for free   The tax paid on these gains by the mutual fund or REIT is shown in box 2 of Form 2439. Can i file my state taxes online for free You take credit for this tax by including it on Form 1040, line 71, and checking box a on that line. Can i file my state taxes online for free Attach Copy B of Form 2439 to your return, and keep Copy C for your records. Can i file my state taxes online for free Basis adjustment. Can i file my state taxes online for free   Increase your basis in your mutual fund, or your interest in a REIT, by the difference between the gain you report and the credit you claim for the tax paid. Can i file my state taxes online for free Additional information. Can i file my state taxes online for free   For more information on the treatment of distributions from mutual funds, see Publication 550. Can i file my state taxes online for free Nondividend Distributions A nondividend distribution is a distribution that is not paid out of the earnings and profits of a corporation or a mutual fund. Can i file my state taxes online for free You should receive a Form 1099-DIV or other statement showing the nondividend distribution. Can i file my state taxes online for free On Form 1099-DIV, a nondividend distribution will be shown in box 3. Can i file my state taxes online for free If you do not receive such a statement, you report the distribution as an ordinary dividend. Can i file my state taxes online for free Basis adjustment. Can i file my state taxes online for free   A nondividend distribution reduces the basis of your stock. Can i file my state taxes online for free It is not taxed until your basis in the stock is fully recovered. Can i file my state taxes online for free This nontaxable portion is also called a return of capital; it is a return of your investment in the stock of the company. Can i file my state taxes online for free If you buy stock in a corporation in different lots at different times, and you cannot definitely identify the shares subject to the nondividend distribution, reduce the basis of your earliest purchases first. Can i file my state taxes online for free   When the basis of your stock has been reduced to zero, report any additional nondividend distribution you receive as a capital gain. Can i file my state taxes online for free Whether you report it as a long-term or short-term capital gain depends on how long you have held the stock. Can i file my state taxes online for free See Holding Period in chapter 14. Can i file my state taxes online for free Example. Can i file my state taxes online for free You bought stock in 2000 for $100. Can i file my state taxes online for free In 2003, you received a nondividend distribution of $80. Can i file my state taxes online for free You did not include this amount in your income, but you reduced the basis of your stock to $20. Can i file my state taxes online for free You received a nondividend distribution of $30 in 2013. Can i file my state taxes online for free The first $20 of this amount reduced your basis to zero. Can i file my state taxes online for free You report the other $10 as a long-term capital gain for 2013. Can i file my state taxes online for free You must report as a long-term capital gain any nondividend distribution you receive on this stock in later years. Can i file my state taxes online for free Liquidating Distributions Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. Can i file my state taxes online for free These distributions are, at least in part, one form of a return of capital. Can i file my state taxes online for free They may be paid in one or more installments. Can i file my state taxes online for free You will receive Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9. Can i file my state taxes online for free For more information on liquidating distributions, see chapter 1 of Publication 550. Can i file my state taxes online for free Distributions of Stock and Stock Rights Distributions by a corporation of its own stock are commonly known as stock dividends. Can i file my state taxes online for free Stock rights (also known as “stock options”) are distributions by a corporation of rights to acquire the corporation's stock. Can i file my state taxes online for free Generally, stock dividends and stock rights are not taxable to you, and you do not report them on your return. Can i file my state taxes online for free Taxable stock dividends and stock rights. Can i file my state taxes online for free   Distributions of stock dividends and stock rights are taxable to you if any of the following apply. Can i file my state taxes online for free You or any other shareholder have the choice to receive cash or other property instead of stock or stock rights. Can i file my state taxes online for free The distribution gives cash or other property to some shareholders and an increase in the percentage interest in the corporation's assets or earnings and profits to other shareholders. Can i file my state taxes online for free The distribution is in convertible preferred stock and has the same result as in (2). Can i file my state taxes online for free The distribution gives preferred stock to some common stock shareholders and common stock to other common stock shareholders. Can i file my state taxes online for free The distribution is on preferred stock. Can i file my state taxes online for free (The distribution, however, is not taxable if it is an increase in the conversion ratio of convertible preferred stock made solely to take into account a stock dividend, stock split, or similar event that would otherwise result in reducing the conversion right. Can i file my state taxes online for free )   The term “stock” includes rights to acquire stock, and the term “shareholder” includes a holder of rights or of convertible securities. Can i file my state taxes online for free If you receive taxable stock dividends or stock rights, include their fair market value at the time of distribution in your income. Can i file my state taxes online for free Preferred stock redeemable at a premium. Can i file my state taxes online for free   If you hold preferred stock having a redemption price higher than its issue price, the difference (the redemption premium) generally is taxable as a constructive distribution of additional stock on the preferred stock. Can i file my state taxes online for free For more information, see chapter 1 of Publication 550. Can i file my state taxes online for free Basis. Can i file my state taxes online for free   Your basis in stock or stock rights received in a taxable distribution is their fair market value when distributed. Can i file my state taxes online for free If you receive stock or stock rights that are not taxable to you, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550 for information on how to figure their basis. Can i file my state taxes online for free Fractional shares. Can i file my state taxes online for free    You may not own enough stock in a corporation to receive a full share of stock if the corporation declares a stock dividend. Can i file my state taxes online for free However, with the approval of the shareholders, the corporation may set up a plan in which fractional shares are not issued but instead are sold, and the cash proceeds are given to the shareholders. Can i file my state taxes online for free Any cash you receive for fractional shares under such a plan is treated as an amount realized on the sale of the fractional shares. Can i file my state taxes online for free Report this transaction on Form 8949, Sales and Other Dispositions of Capital Assets. Can i file my state taxes online for free Enter your gain or loss, the difference between the cash you receive and the basis of the fractional shares sold, in column (h) of Schedule D (Form 1040) in Part I or Part II, whichever is appropriate. Can i file my state taxes online for free    Report these transactions on Form 8949 with the correct box checked. Can i file my state taxes online for free   For more information on Form 8949 and Schedule D (Form 1040), see chapter 4 of Publication 550. Can i file my state taxes online for free Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Can i file my state taxes online for free Example. Can i file my state taxes online for free You own one share of common stock that you bought on January 3, 2004, for $100. Can i file my state taxes online for free The corporation declared a common stock dividend of 5% on June 29, 2013. Can i file my state taxes online for free The fair market value of the stock at the time the stock dividend was declared was $200. Can i file my state taxes online for free You were paid $10 for the fractional-share stock dividend under a plan described in the discussion above. Can i file my state taxes online for free You figure your gain or loss as follows: Fair market value of old stock $200. Can i file my state taxes online for free 00 Fair market value of stock dividend (cash received) +10. Can i file my state taxes online for free 00 Fair market value of old stock and stock dividend $210. Can i file my state taxes online for free 00 Basis (cost) of old stock after the stock dividend (($200 ÷ $210) × $100) $95. Can i file my state taxes online for free 24 Basis (cost) of stock dividend (($10 ÷ $210) × $100) + 4. Can i file my state taxes online for free 76 Total $100. Can i file my state taxes online for free 00 Cash received $10. Can i file my state taxes online for free 00 Basis (cost) of stock dividend − 4. Can i file my state taxes online for free 76 Gain $5. Can i file my state taxes online for free 24 Because you had held the share of stock for more than 1 year at the time the stock dividend was declared, your gain on the stock dividend is a long-term capital gain. Can i file my state taxes online for free Scrip dividends. Can i file my state taxes online for free   A corporation that declares a stock dividend may issue you a scrip certificate that entitles you to a fractional share. Can i file my state taxes online for free The certificate is generally nontaxable when you receive it. Can i file my state taxes online for free If you choose to have the corporation sell the certificate for you and give you the proceeds, your gain or loss is the difference between the proceeds and the portion of your basis in the corporation's stock allocated to the certificate. Can i file my state taxes online for free   However, if you receive a scrip certificate that you can choose to redeem for cash instead of stock, the certificate is taxable when you receive it. Can i file my state taxes online for free You must include its fair market value in income on the date you receive it. Can i file my state taxes online for free Other Distributions You may receive any of the following distributions during the year. Can i file my state taxes online for free Exempt-interest dividends. Can i file my state taxes online for free   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. Can i file my state taxes online for free Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. Can i file my state taxes online for free Information reporting requirement. Can i file my state taxes online for free   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file a return. Can i file my state taxes online for free This is an information reporting requirement and does not change the exempt-interest dividends to taxable income. Can i file my state taxes online for free Alternative minimum tax treatment. Can i file my state taxes online for free   Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. Can i file my state taxes online for free See Alternative Minimum Tax (AMT) in chapter 30 for more information. Can i file my state taxes online for free Dividends on insurance policies. Can i file my state taxes online for free    Insurance policy dividends the insurer keeps and uses to pay your premiums are not taxable. Can i file my state taxes online for free However, you must report as taxable interest income the interest that is paid or credited on dividends left with the insurance company. Can i file my state taxes online for free    If dividends on an insurance contract (other than a modified endowment contract) are distributed to you, they are a partial return of the premiums you paid. Can i file my state taxes online for free Do not include them in your gross income until they are more than the total of all net premiums you paid for the contract. Can i file my state taxes online for free Report any taxable distributions on insurance policies on Form 1040, line 21. Can i file my state taxes online for free Dividends on veterans' insurance. Can i file my state taxes online for free   Dividends you receive on veterans' insurance policies are not taxable. Can i file my state taxes online for free In addition, interest on dividends left with the Department of Veterans Affairs is not taxable. Can i file my state taxes online for free Patronage dividends. Can i file my state taxes online for free   Generally, patronage dividends you receive in money from a cooperative organization are included in your income. Can i file my state taxes online for free   Do not include in your income patronage dividends you receive on: Property bought for your personal use, or Capital assets or depreciable property bought for use in your business. Can i file my state taxes online for free But you must reduce the basis (cost) of the items bought. Can i file my state taxes online for free If the dividend is more than the adjusted basis of the assets, you must report the excess as income. Can i file my state taxes online for free   These rules are the same whether the cooperative paying the dividend is a taxable or tax-exempt cooperative. Can i file my state taxes online for free Alaska Permanent Fund dividends. Can i file my state taxes online for free    Do not report these amounts as dividends. Can i file my state taxes online for free Instead, report these amounts on Form 1040, line 21; Form 1040A, line 13; or Form 1040EZ, line 3. Can i file my state taxes online for free How To Report Dividend Income Generally, you can use either Form 1040 or Form 1040A to report your dividend income. Can i file my state taxes online for free Report the total of your ordinary dividends on line 9a of Form 1040 or Form 1040A. Can i file my state taxes online for free Report qualified dividends on line 9b of Form 1040 or Form 1040A. Can i file my state taxes online for free If you receive capital gain distributions, you may be able to use Form 1040A or you may have to use Form 1040. Can i file my state taxes online for free See Exceptions to filing Form 8949 and Schedule D (Form 1040) in chapter 16. Can i file my state taxes online for free If you receive nondividend distributions required to be reported as capital gains, you must use Form 1040. Can i file my state taxes online for free You cannot use Form 1040EZ if you receive any dividend income. Can i file my state taxes online for free Form 1099-DIV. Can i file my state taxes online for free   If you owned stock on which you received $10 or more in dividends and other distributions, you should receive a Form 1099-DIV. Can i file my state taxes online for free Even if you do not receive Form 1099-DIV, you must report all your dividend income. Can i file my state taxes online for free   See Form 1099-DIV for more information on how to report dividend income. Can i file my state taxes online for free Form 1040A or 1040. Can i file my state taxes online for free    You must complete Schedule B (Form 1040A or 1040), Part II, and attach it to your Form 1040A or 1040, if: Your ordinary dividends (Form 1099-DIV, box 1a) are more than $1,500, or You received, as a nominee, dividends that actually belong to someone else. Can i file my state taxes online for free If your ordinary dividends are more than $1,500, you must also complete Schedule B (Form 1040A or 1040), Part III. Can i file my state taxes online for free   List on Schedule B (Form 1040A or 1040), Part II, line 5, each payer's name and the ordinary dividends you received. Can i file my state taxes online for free If your securities are held by a brokerage firm (in “street name”), list the name of the brokerage firm shown on Form 1099-DIV as the payer. Can i file my state taxes online for free If your stock is held by a nominee who is the owner of record, and the nominee credited or paid you dividends on the stock, show the name of the nominee and the dividends you received or for which you were credited. Can i file my state taxes online for free   Enter on line 6 the total of the amounts listed on line 5. Can i file my state taxes online for free Also enter this total on line 9a of Form 1040A or 1040. Can i file my state taxes online for free Qualified dividends. Can i file my state taxes online for free   Report qualified dividends (Form 1099-DIV, box 1b) on line 9b of Form 1040 or Form 1040A. Can i file my state taxes online for free The amount in box 1b is already included in box 1a. Can i file my state taxes online for free Do not add the amount in box 1b to, or substract it from, the amount in box 1a. Can i file my state taxes online for free   Do not include any of the following on line 9b. Can i file my state taxes online for free Qualified dividends you received as a nominee. Can i file my state taxes online for free See Nominees under How to Report Dividend Income in chapter 1 of Publication 550. Can i file my state taxes online for free Dividends on stock for which you did not meet the holding period. Can i file my state taxes online for free See Holding period , earlier under Qualified Dividends. Can i file my state taxes online for free Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. Can i file my state taxes online for free Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. Can i file my state taxes online for free Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. Can i file my state taxes online for free   If you have qualified dividends, you must figure your tax by completing the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 or 1040A instructions or the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions, whichever applies. Can i file my state taxes online for free Enter qualified dividends on line 2 of the worksheet. Can i file my state taxes online for free Investment interest deducted. Can i file my state taxes online for free   If you claim a deduction for investment interest, you may have to reduce the amount of your qualified dividends that are eligible for the 0%, 15%, or 20% tax rate. Can i file my state taxes online for free Reduce it by the qualified dividends you choose to include in investment income when figuring the limit on your investment interest deduction. Can i file my state taxes online for free This is done on the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet. Can i file my state taxes online for free For more information about the limit on investment interest, see Investment expenses in chapter 23. Can i file my state taxes online for free Expenses related to dividend income. Can i file my state taxes online for free   You may be able to deduct expenses related to dividend income if you itemize your deductions on Schedule A (Form 1040). Can i file my state taxes online for free See chapter 28 for general information about deducting expenses of producing income. Can i file my state taxes online for free More information. Can i file my state taxes online for free    For more information about how to report dividend income, see chapter 1 of Publication 550 or the instructions for the form you must file. Can i file my state taxes online for free Prev  Up  Next   Home   More Online Publications
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The Can I File My State Taxes Online For Free

Can i file my state taxes online for free Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Can i file my state taxes online for free Qualified official extended duty. Can i file my state taxes online for free ForeclosuresLump Sum Portion of Settlement Payment. Can i file my state taxes online for free Interest Payment on Lump Sum Portion of Settlement Payment. Can i file my state taxes online for free Lost Equity Portion of Settlement Payment. Can i file my state taxes online for free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Can i file my state taxes online for free Interest Payment on Lost Equity Portion of Settlement Payment. Can i file my state taxes online for free Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Can i file my state taxes online for free Some are included in gross income while others are excluded from gross income. Can i file my state taxes online for free Included items (Table 1) are subject to tax and must be reported on your tax return. Can i file my state taxes online for free Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Can i file my state taxes online for free For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Can i file my state taxes online for free Table 1. Can i file my state taxes online for free Included Items These items are included in gross income, unless the pay is for service in a combat zone. Can i file my state taxes online for free Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Can i file my state taxes online for free   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Can i file my state taxes online for free Table 2. Can i file my state taxes online for free Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Can i file my state taxes online for free There is no exclusion for the personal use of a government-provided vehicle. Can i file my state taxes online for free Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Can i file my state taxes online for free   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Can i file my state taxes online for free Differential wage payments. Can i file my state taxes online for free   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Can i file my state taxes online for free These amounts are taxable and cannot be excluded as combat pay. Can i file my state taxes online for free Military base realignment and closure benefit. Can i file my state taxes online for free   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Can i file my state taxes online for free However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Can i file my state taxes online for free Any part of the payment that is more than this limit is included in gross income. Can i file my state taxes online for free For more information about the HAP, see http://hap. Can i file my state taxes online for free usace. Can i file my state taxes online for free army. Can i file my state taxes online for free mil/Overview. Can i file my state taxes online for free html. Can i file my state taxes online for free Qualified reservist distribution (QRD). Can i file my state taxes online for free   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Can i file my state taxes online for free A QRD is included in gross income and is subject to employment taxes. Can i file my state taxes online for free The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Can i file my state taxes online for free Thrift Savings Plan (TSP) distributions. Can i file my state taxes online for free   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Can i file my state taxes online for free   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Can i file my state taxes online for free However, the earnings on the tax-exempt portion of the distribution are taxable. Can i file my state taxes online for free The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Can i file my state taxes online for free Roth Thrift Savings Plan (TSP) balance. Can i file my state taxes online for free   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Can i file my state taxes online for free Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Can i file my state taxes online for free Qualified distributions from a Roth TSP are not included in your income. Can i file my state taxes online for free For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Can i file my state taxes online for free S. Can i file my state taxes online for free Civil Service Retirement Benefits. Can i file my state taxes online for free State bonus payments. Can i file my state taxes online for free   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Can i file my state taxes online for free See Combat Zone , later, for a list of designated combat zones. Can i file my state taxes online for free Foreign Source Income If you are a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Can i file my state taxes online for free S. Can i file my state taxes online for free law allows you to exclude) on your tax return. Can i file my state taxes online for free This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Can i file my state taxes online for free This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Can i file my state taxes online for free Certain taxpayers can exclude income earned in foreign countries. Can i file my state taxes online for free For 2013, this exclusion amount can be as much as $97,600. Can i file my state taxes online for free However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Government. Can i file my state taxes online for free Employees of the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Can i file my state taxes online for free Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Can i file my state taxes online for free For more information on the exclusion, see Publication 54. Can i file my state taxes online for free Residents of American Samoa may be able to exclude income from American Samoa. Can i file my state taxes online for free This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Government. Can i file my state taxes online for free If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Can i file my state taxes online for free S. Can i file my state taxes online for free Possessions. Can i file my state taxes online for free Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Can i file my state taxes online for free S. Can i file my state taxes online for free military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Can i file my state taxes online for free S. Can i file my state taxes online for free possession. Can i file my state taxes online for free See Publication 570 for more information. Can i file my state taxes online for free Domicile. Can i file my state taxes online for free   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Can i file my state taxes online for free It is not always where you presently live. Can i file my state taxes online for free Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Can i file my state taxes online for free The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i file my state taxes online for free Marital status. Can i file my state taxes online for free   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Can i file my state taxes online for free The rules may affect your tax liability if you file separate returns or are divorced during the year. Can i file my state taxes online for free Nevada, Washington, and California domestic partners. Can i file my state taxes online for free   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Can i file my state taxes online for free See Form 8958 and Publication 555, Community Property. Can i file my state taxes online for free Nature of the payment. Can i file my state taxes online for free   Active duty military pay is subject to community property laws. Can i file my state taxes online for free Armed Forces retired or retainer pay may be subject to community property laws. Can i file my state taxes online for free   For more information on community property laws, see Publication 555. Can i file my state taxes online for free Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Can i file my state taxes online for free Form W-2 also shows other amounts that you may find important in box 12. Can i file my state taxes online for free The amounts shown in box 12 are generally preceded by a code. Can i file my state taxes online for free A list of codes used in box 12 is shown, next. Can i file my state taxes online for free Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Can i file my state taxes online for free For more information on these codes, see your Form(s) W-2. Can i file my state taxes online for free Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Can i file my state taxes online for free The following adjustments are of particular interest to members of the Armed Forces. Can i file my state taxes online for free Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Can i file my state taxes online for free S. Can i file my state taxes online for free Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Can i file my state taxes online for free Include all unreimbursed expenses from the time you leave home until the time you return home. Can i file my state taxes online for free The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Can i file my state taxes online for free For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Can i file my state taxes online for free Member of a reserve component. Can i file my state taxes online for free   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Can i file my state taxes online for free How to report. Can i file my state taxes online for free   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Can i file my state taxes online for free Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Can i file my state taxes online for free Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Can i file my state taxes online for free Example. Can i file my state taxes online for free Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Can i file my state taxes online for free He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Can i file my state taxes online for free 5 cents per mile), $300 for meals, and $1,000 for lodging. Can i file my state taxes online for free He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Can i file my state taxes online for free Only 50% of his meal expenses are deductible. Can i file my state taxes online for free He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Can i file my state taxes online for free He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Can i file my state taxes online for free He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Can i file my state taxes online for free Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Can i file my state taxes online for free However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Can i file my state taxes online for free The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Can i file my state taxes online for free The “Retirement plan” box should have a mark in it if you were covered. Can i file my state taxes online for free For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Can i file my state taxes online for free Individuals serving in the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Armed Forces or in support of the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Can i file my state taxes online for free For more information on this extension of deadline provision, see Extension of Deadlines , later. Can i file my state taxes online for free For more information on IRAs, see Publication 590. Can i file my state taxes online for free Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Can i file my state taxes online for free This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Can i file my state taxes online for free Qualified Reservist Distributions A qualified reservist distribution is defined below. Can i file my state taxes online for free It is not subject to the 10% additional tax on early distributions from certain retirement plans. Can i file my state taxes online for free Definition. Can i file my state taxes online for free   A distribution you receive is a qualified reservist distribution if the following requirements are met. Can i file my state taxes online for free You were ordered or called to active duty after September 11, 2001. Can i file my state taxes online for free You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Can i file my state taxes online for free ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Can i file my state taxes online for free The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Can i file my state taxes online for free Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Can i file my state taxes online for free You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Can i file my state taxes online for free You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Can i file my state taxes online for free Limit. Can i file my state taxes online for free   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Can i file my state taxes online for free When repayment contributions can be made. Can i file my state taxes online for free   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Can i file my state taxes online for free No deduction. Can i file my state taxes online for free   You cannot deduct qualified reservist repayments. Can i file my state taxes online for free Figuring your IRA deduction. Can i file my state taxes online for free   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Can i file my state taxes online for free Reporting the repayment. Can i file my state taxes online for free   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Can i file my state taxes online for free Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Can i file my state taxes online for free However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Can i file my state taxes online for free You can deduct your unreimbursed moving expenses on Form 3903. Can i file my state taxes online for free Permanent change of station. Can i file my state taxes online for free   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Can i file my state taxes online for free The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Can i file my state taxes online for free Spouse and dependents. Can i file my state taxes online for free   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Can i file my state taxes online for free   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Can i file my state taxes online for free Services or reimbursements provided by the government. Can i file my state taxes online for free   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Can i file my state taxes online for free Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Can i file my state taxes online for free   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Can i file my state taxes online for free However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Can i file my state taxes online for free   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Can i file my state taxes online for free   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Can i file my state taxes online for free   Do not deduct any expenses for moving services that were provided by the government. Can i file my state taxes online for free Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Can i file my state taxes online for free Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Can i file my state taxes online for free You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Can i file my state taxes online for free Moving household goods and personal effects. Can i file my state taxes online for free   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Can i file my state taxes online for free You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Can i file my state taxes online for free Storing and insuring household goods and personal effects. Can i file my state taxes online for free   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Can i file my state taxes online for free Travel. Can i file my state taxes online for free   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Can i file my state taxes online for free You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Can i file my state taxes online for free   You can add parking fees and tolls to the amount claimed under either method. Can i file my state taxes online for free You cannot deduct any expenses for meals. Can i file my state taxes online for free You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Can i file my state taxes online for free Member of your household. Can i file my state taxes online for free   A member of your household is anyone who has both your former home and your new home as his or her main home. Can i file my state taxes online for free It does not include a tenant or employee unless you can claim that person as a dependent. Can i file my state taxes online for free Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Can i file my state taxes online for free A move from a foreign country to the United States or its possessions is not a foreign move. Can i file my state taxes online for free For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Can i file my state taxes online for free The new job location must be outside the United States. Can i file my state taxes online for free Reporting Moving Expenses Figure moving expense deductions on Form 3903. Can i file my state taxes online for free Carry the deduction from Form 3903 to Form 1040, line 26. Can i file my state taxes online for free For more information, see Publication 521 and Form 3903. Can i file my state taxes online for free Combat Zone Exclusion If you are a member of the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Can i file my state taxes online for free This pay is generally referred to as “combat pay. Can i file my state taxes online for free ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Can i file my state taxes online for free (See Form W-2 , later. Can i file my state taxes online for free ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Can i file my state taxes online for free You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Can i file my state taxes online for free If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Can i file my state taxes online for free (Other officer personnel are discussed under Amount of Exclusion , later. Can i file my state taxes online for free ) Active duty pay earned in any month you served in a combat zone. Can i file my state taxes online for free Imminent danger/hostile fire pay. Can i file my state taxes online for free A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Can i file my state taxes online for free Pay for accrued leave earned in any month you served in a combat zone. Can i file my state taxes online for free The Department of Defense must determine that the unused leave was earned during that period. Can i file my state taxes online for free Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Can i file my state taxes online for free The pay must be earned in a month you served in a combat zone. Can i file my state taxes online for free Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Can i file my state taxes online for free Student loan repayments. Can i file my state taxes online for free If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Can i file my state taxes online for free If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Can i file my state taxes online for free For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Can i file my state taxes online for free Retirement pay and pensions do not qualify for the combat zone exclusion. Can i file my state taxes online for free Partial (month) service. Can i file my state taxes online for free   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Can i file my state taxes online for free Form W-2. Can i file my state taxes online for free   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Can i file my state taxes online for free If it does, you will need to get a corrected Form W-2 from your finance office. Can i file my state taxes online for free   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Can i file my state taxes online for free Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Armed Forces are engaging or have engaged in combat. Can i file my state taxes online for free An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Can i file my state taxes online for free Afghanistan area. Can i file my state taxes online for free   By Executive Order No. Can i file my state taxes online for free 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Can i file my state taxes online for free On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Can i file my state taxes online for free Djibouti. Can i file my state taxes online for free Jordan. Can i file my state taxes online for free Kyrgyzstan. Can i file my state taxes online for free Pakistan. Can i file my state taxes online for free Somalia. Can i file my state taxes online for free Syria. Can i file my state taxes online for free Tajikistan. Can i file my state taxes online for free Uzbekistan. Can i file my state taxes online for free Yemen. Can i file my state taxes online for free The Philippines. Can i file my state taxes online for free  Note. Can i file my state taxes online for free For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Can i file my state taxes online for free The Kosovo area. Can i file my state taxes online for free   By Executive Order No. Can i file my state taxes online for free 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Can i file my state taxes online for free Federal Republic of Yugoslavia (Serbia/Montenegro). Can i file my state taxes online for free Albania. Can i file my state taxes online for free Kosovo. Can i file my state taxes online for free The Adriatic Sea. Can i file my state taxes online for free The Ionian Sea—north of the 39th parallel. Can i file my state taxes online for free Note. Can i file my state taxes online for free The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Can i file my state taxes online for free Arabian peninsula. Can i file my state taxes online for free   By Executive Order No. Can i file my state taxes online for free 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Can i file my state taxes online for free The Persian Gulf. Can i file my state taxes online for free The Red Sea. Can i file my state taxes online for free The Gulf of Oman. Can i file my state taxes online for free The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Can i file my state taxes online for free The Gulf of Aden. Can i file my state taxes online for free The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Can i file my state taxes online for free Jordan which is in direct support of the Arabian Peninsula. Can i file my state taxes online for free Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Can i file my state taxes online for free Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Can i file my state taxes online for free If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Can i file my state taxes online for free Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Can i file my state taxes online for free Example. Can i file my state taxes online for free You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Can i file my state taxes online for free The disease is presumed to have been incurred while you were serving in the combat zone. Can i file my state taxes online for free On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Can i file my state taxes online for free Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Can i file my state taxes online for free In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Can i file my state taxes online for free Example. Can i file my state taxes online for free You were hospitalized for a specific disease 3 weeks after you left the combat zone. Can i file my state taxes online for free The incubation period of the disease is from 2 to 4 weeks. Can i file my state taxes online for free The disease is presumed to have been incurred while serving in the combat zone. Can i file my state taxes online for free Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Can i file my state taxes online for free Presence in a combat zone while on leave from a duty station located outside the combat zone. Can i file my state taxes online for free Passage over or through a combat zone during a trip between two points that are outside a combat zone. Can i file my state taxes online for free Presence in a combat zone solely for your personal convenience. Can i file my state taxes online for free Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Can i file my state taxes online for free Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Can i file my state taxes online for free Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Can i file my state taxes online for free It should not be included in the wages reported on your Form W-2. Can i file my state taxes online for free You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Can i file my state taxes online for free If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Can i file my state taxes online for free Your hospitalization does not have to be in the combat zone. Can i file my state taxes online for free If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Can i file my state taxes online for free However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Can i file my state taxes online for free Alien Status For tax purposes, an alien is an individual who is not a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen. Can i file my state taxes online for free An alien is in one of three categories: resident, nonresident, or dual-status. Can i file my state taxes online for free Placement in the correct category is crucial in determining what income to report and what forms to file. Can i file my state taxes online for free Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Can i file my state taxes online for free If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Can i file my state taxes online for free If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Can i file my state taxes online for free Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Can i file my state taxes online for free Guam and Puerto Rico have special rules. Can i file my state taxes online for free Residents of those areas should contact their taxing authority with their questions. Can i file my state taxes online for free Most members of the Armed Forces are U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizens or resident aliens. Can i file my state taxes online for free However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Can i file my state taxes online for free Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Can i file my state taxes online for free If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Can i file my state taxes online for free S. Can i file my state taxes online for free resident for part of 2013. Can i file my state taxes online for free See First-Year Choice in Publication 519. Can i file my state taxes online for free These tests are explained in Publication 519. Can i file my state taxes online for free Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizens. Can i file my state taxes online for free Treating nonresident alien spouse as resident alien. Can i file my state taxes online for free   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Can i file my state taxes online for free One spouse is a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen or resident alien at the end of the tax year. Can i file my state taxes online for free That spouse is married to the nonresident alien at the end of the tax year. Can i file my state taxes online for free You both choose to treat the nonresident alien spouse as a resident alien. Can i file my state taxes online for free Making the choice. Can i file my state taxes online for free   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Can i file my state taxes online for free Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Can i file my state taxes online for free S. Can i file my state taxes online for free residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Can i file my state taxes online for free If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Can i file my state taxes online for free    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Can i file my state taxes online for free S. Can i file my state taxes online for free tax. Can i file my state taxes online for free If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Can i file my state taxes online for free Ending the choice. Can i file my state taxes online for free   Once you make this choice, it applies to all later years unless one of the following situations occurs. Can i file my state taxes online for free You or your spouse revokes the choice. Can i file my state taxes online for free You or your spouse dies. Can i file my state taxes online for free You and your spouse become legally separated under a decree of divorce or separate maintenance. Can i file my state taxes online for free The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Can i file my state taxes online for free For specific details on these situations, see Publication 519. Can i file my state taxes online for free   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Can i file my state taxes online for free Choice not made. Can i file my state taxes online for free   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Can i file my state taxes online for free You can file as married filing separately, or head of household if you qualify. Can i file my state taxes online for free You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Can i file my state taxes online for free S. Can i file my state taxes online for free tax purposes and is not another taxpayer's dependent. Can i file my state taxes online for free The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Can i file my state taxes online for free If a return has to be filed, see the next discussion. Can i file my state taxes online for free The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Can i file my state taxes online for free Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Can i file my state taxes online for free If you are required to file a federal tax return, you must file either Form 1040NR, U. Can i file my state taxes online for free S. Can i file my state taxes online for free Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Can i file my state taxes online for free S. Can i file my state taxes online for free Income Tax Return for Certain Nonresident Aliens With No Dependents. Can i file my state taxes online for free See the form instructions for information on who must file and filing status. Can i file my state taxes online for free If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Can i file my state taxes online for free Your income from conducting a trade or business in the United States is taxed at graduated U. Can i file my state taxes online for free S. Can i file my state taxes online for free tax rates. Can i file my state taxes online for free Other income from U. Can i file my state taxes online for free S. Can i file my state taxes online for free sources is taxed at a flat 30% (or lower treaty) rate. Can i file my state taxes online for free For example, dividends from a U. Can i file my state taxes online for free S. Can i file my state taxes online for free corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Can i file my state taxes online for free Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Can i file my state taxes online for free This usually occurs in the year you arrive in or depart from the United States. Can i file my state taxes online for free If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Can i file my state taxes online for free Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Can i file my state taxes online for free Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Can i file my state taxes online for free Usually, your main home is the one you live in most of the time. Can i file my state taxes online for free It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Can i file my state taxes online for free You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Can i file my state taxes online for free The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Can i file my state taxes online for free To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Can i file my state taxes online for free Exception to ownership and use tests. Can i file my state taxes online for free   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Can i file my state taxes online for free 5-year test period suspended. Can i file my state taxes online for free   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Can i file my state taxes online for free This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Can i file my state taxes online for free Example. Can i file my state taxes online for free David bought and moved into a home in 2005. Can i file my state taxes online for free He lived in it as his main home for 2½ years. Can i file my state taxes online for free For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Can i file my state taxes online for free He then sold the home at a gain in 2013. Can i file my state taxes online for free To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Can i file my state taxes online for free This means he can disregard those 6 years. Can i file my state taxes online for free Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Can i file my state taxes online for free He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Can i file my state taxes online for free Period of suspension. Can i file my state taxes online for free   The period of suspension cannot last more than 10 years. Can i file my state taxes online for free You cannot suspend the 5-year period for more than one property at a time. Can i file my state taxes online for free You can revoke your choice to suspend the 5-year period at any time. Can i file my state taxes online for free Qualified official extended duty. Can i file my state taxes online for free   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Can i file my state taxes online for free   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Can i file my state taxes online for free Property used for rental or business. Can i file my state taxes online for free   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Can i file my state taxes online for free However, you must meet the ownership and use tests discussed in Publication 523. Can i file my state taxes online for free Nonqualified use. Can i file my state taxes online for free   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Can i file my state taxes online for free   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Can i file my state taxes online for free For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Can i file my state taxes online for free Loss. Can i file my state taxes online for free   You cannot deduct a loss from the sale of your main home. Can i file my state taxes online for free More information. Can i file my state taxes online for free   For more information, see Publication 523. Can i file my state taxes online for free Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Can i file my state taxes online for free Payments made for violations of the Service Members Civil Relief Act (SCRA). Can i file my state taxes online for free   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Can i file my state taxes online for free Generally, you must include settlement payments in income. Can i file my state taxes online for free However, the tax treatment of settlement payments will depend on the facts and circumstances. Can i file my state taxes online for free Lump Sum Portion of Settlement Payment. Can i file my state taxes online for free    Generally, you must include the lump sum payment in gross income. Can i file my state taxes online for free In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Can i file my state taxes online for free For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Can i file my state taxes online for free Interest Payment on Lump Sum Portion of Settlement Payment. Can i file my state taxes online for free    You must include any interest on the lump sum portion of your settlement payment in your income. Can i file my state taxes online for free Lost Equity Portion of Settlement Payment. Can i file my state taxes online for free    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Can i file my state taxes online for free You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Can i file my state taxes online for free In many cases, this gain may be excluded from income. Can i file my state taxes online for free For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Can i file my state taxes online for free 523, Selling Your Home. Can i file my state taxes online for free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Can i file my state taxes online for free    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Can i file my state taxes online for free 544, Sales and Other Dispositions of Assets. Can i file my state taxes online for free Interest Payment on Lost Equity Portion of Settlement Payment. Can i file my state taxes online for free    You must include any interest on the lost equity portion of your settlement payment in your income. Can i file my state taxes online for free Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Can i file my state taxes online for free For information on the standard deduction, see Publication 501. Can i file my state taxes online for free Itemized deductions are figured on Schedule A (Form 1040). Can i file my state taxes online for free This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Can i file my state taxes online for free For information on other itemized deductions, see the publications listed below. Can i file my state taxes online for free Publication 502, Medical and Dental Expenses. Can i file my state taxes online for free Publication 526, Charitable Contributions. Can i file my state taxes online for free Publication 547, Casualties, Disasters, and Thefts. Can i file my state taxes online for free Publication 550, Investment Income and Expenses. Can i file my state taxes online for free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Can i file my state taxes online for free For information on deductions that are not subject to the 2% limit, see Publication 529. Can i file my state taxes online for free Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Can i file my state taxes online for free Certain employee business expenses are deductible as adjustments to income. Can i file my state taxes online for free For information on many employee business expenses, see Publication 463. Can i file my state taxes online for free Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Can i file my state taxes online for free You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Can i file my state taxes online for free You can deduct these expenses directly on Schedule A (Form 1040). Can i file my state taxes online for free Reimbursement. Can i file my state taxes online for free   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Can i file my state taxes online for free Your reimbursed expenses are not deductible. Can i file my state taxes online for free   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Can i file my state taxes online for free You must file Form 2106 to report these expenses. Can i file my state taxes online for free   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Can i file my state taxes online for free You are an employee deducting expenses related to your job. Can i file my state taxes online for free You were not reimbursed by your employer for your expenses. Can i file my state taxes online for free (Amounts included in box 1 of Form W-2 are not considered reimbursements. Can i file my state taxes online for free ) If you claim car expenses, you use the standard mileage rate. Can i file my state taxes online for free    For 2013, the standard mileage rate is 56. Can i file my state taxes online for free 5 cents a mile for all business miles driven. Can i file my state taxes online for free This rate is adjusted periodically. Can i file my state taxes online for free Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Can i file my state taxes online for free If you are a member of the U. Can i file my state taxes online for free S. Can i file my state taxes online for free Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Can i file my state taxes online for free You cannot deduct your expenses for meals and lodging while at your permanent duty station. Can i file my state taxes online for free You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Can i file my state taxes online for free A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Can i file my state taxes online for free To be deductible, your travel expenses must be work related. Can i file my state taxes online for free You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Can i file my state taxes online for free Away from home. Can i file my state taxes online for free   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Can i file my state taxes online for free You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Can i file my state taxes online for free   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Can i file my state taxes online for free    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Can i file my state taxes online for free This rule may not apply if you are participating in a federal crime investigation or prosecution. Can i file my state taxes online for free For more information, see Publication 463 and the Form 2106 instructions. Can i file my state taxes online for free Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Can i file my state taxes online for free These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Can i file my state taxes online for free Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Can i file my state taxes online for free However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Can i file my state taxes online for free If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Can i file my state taxes online for free However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Can i file my state taxes online for free Temporary work location. Can i file my state taxes online for free   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Can i file my state taxes online for free   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Can i file my state taxes online for free   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Can i file my state taxes online for free If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Can i file my state taxes online for free    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Can i file my state taxes online for free However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Can i file my state taxes online for free These are nondeductible commuting costs. Can i file my state taxes online for free Armed Forces reservists. Can i file my state taxes online for free   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Can i file my state taxes online for free You can deduct the expense of getting from one workplace to the other. Can i file my state taxes online for free You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Can i file my state taxes online for free In this case, your transportation generally is a nondeductible commuting expense. Can i file my state taxes online for free However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Can i file my state taxes online for free   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Can i file my state taxes online for free If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Can i file my state taxes online for free See Armed Forces Reservists under Adjustments to Income, earlier. Can i file my state taxes online for free Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Can i file my state taxes online for free Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Can i file my state taxes online for free If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Can i file my state taxes online for free Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Can i file my state taxes online for free Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Can i file my state taxes online for free Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Can i file my state taxes online for free Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Can i file my state taxes online for free Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Can i file my state taxes online for free However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Can i file my state taxes online for free Example. Can i file my state taxes online for free Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Can i file my state taxes online for free Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Can i file my state taxes online for free This is education that meets at least one of the following two tests. Can i file my state taxes online for free The education is required by your employer or the law to keep your present salary, status, or job. Can i file my state taxes online for free The required education must serve a bona fide business purpose of your employer. Can i file my state taxes online for free The education maintains or improves skills needed in your present work. Can i file my state taxes online for free However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Can i file my state taxes online for free You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Can i file my state taxes online for free Example 1. Can i file my state taxes online for free Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Can i file my state taxes online for free She took an advanced finance course. Can i file my state taxes online for free She already meets the minimum qualifications for her job. Can i file my state taxes online for free By taking the course, she is improving skills in her current position. Can i file my state taxes online for free The course does not qualify her for a new trade or business. Can i file my state taxes online for free She can deduct educational expenses that are more than the educational allowance she received. Can i file my state taxes online for free Example 2. Can i file my state taxes online for free Major Williams worked in the military base legal office as a legal intern. Can i file my state taxes online for free He was placed in excess leave status by his employer to attend law school. Can i file my state taxes online for free He paid all his educational expenses and was not reimbursed. Can i file my state taxes online for free After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Can i file my state taxes online for free His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Can i file my state taxes online for free Travel to obtain education. Can i file my state taxes online for free   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Can i file my state taxes online for free   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Can i file my state taxes online for free Transportation for education. Can i file my state taxes online for free   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Can i file my state taxes online for free However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Can i file my state taxes online for free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Can i file my state taxes online for free   If you need more information on educational expenses, see Publication 970. Can i file my state taxes online for free Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Can i file my state taxes online for free Repayment of $3,000 or less. Can i file my state taxes online for free   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Can i file my state taxes online for free If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Can i file my state taxes online for free Repayment over $3,000. Can i file my state taxes online for free   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Can i file my state taxes online for free Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Can i file my state taxes online for free This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Can i file my state taxes online for free For information on other credits, see your tax form instructions. Can i file my state taxes online for free First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Can i file my state taxes online for free In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Can i file my state taxes online for free If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Can i file my state taxes online for free If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Can i file my state taxes online for free If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Can i file my state taxes online for free For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Can i file my state taxes online for free Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Can i file my state taxes online for free 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. Can i file my state taxes online for free The child tax credit is not the same as the credit for child and dependent care expenses. Can i file my state taxes online for free See Publication 503 for information on the credit for child and dependent care expenses. Can i file my state taxes online for free 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, half brother, half sister, 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. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen, a U. Can i file my state taxes online for free S. Can i file my state taxes online for free national, or a U. Can i file my state taxes online for free S. Can i file my state taxes online for free resident alien. Can i file my state taxes online for free If the child was adopted, see Adopted child . Can i file my state taxes online for free For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Can i file my state taxes online for free Exceptions to time lived with you. Can i file my state taxes online for free   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Can i file my state taxes online for free Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Can i file my state taxes online for free   There are also exceptions for kidnapped children and children of divorced or separated parents. Can i file my state taxes online for free For details, see Publication 501. Can i file my state taxes online for free Qualifying child of more than one person. Can i file my state taxes online for free   A special rule applies if your qualifying child is the qualifying child of more than one person. Can i file my state taxes online for free For details, see Publication 501. Can i file my state taxes online for free Adopted child. Can i file my state taxes online for free   An adopted child is always treated as your own child. Can i file my state taxes online for free An adopted child includes a child lawfully placed with you for legal adoption. Can i file my state taxes online for free   If you are a U. Can i file my state taxes online for free S. Can i file my state taxes online for free citizen or U. Can i file my state taxes online for free S. Can i file my state taxes online for free national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Can i file my state taxes online for free Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Can i file my state taxes online for free Limits on the credit. Can i file my state taxes online for free   You must reduce your child tax credit if either (1) or (2), below, applies. Can i file my state taxes online for free The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Can i file my state taxes online for free If the amount is zero, you cannot take this credit because there is no tax to reduce. Can i file my state taxes online for free However, you may be able to take the additional child tax credit. Can i file my state taxes online for free See Additional Child Tax Credit , later. Can i file my state taxes online for free Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Can i file my state taxes online for free Married filing jointly — $110,000. Can i file my state taxes online for free Single, head of household,  or qualifying widow(er) — $75,000. Can i file my state taxes online for free Married filing separately — $55,000. Can i file my state taxes online for free Modified AGI. Can i file my state taxes online for free   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Can i file my state taxes online for free Any amount excluded from income because of the exclusion of income from Puerto Rico. Can i file my state taxes online for free Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Can i file my state taxes online for free Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Can i file my state taxes online for free Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Can i file my state taxes online for free   If you do not have any of the above, your modified AGI is the same as your AGI. Can i file my state taxes online for free Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Can i file my state taxes online for free For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Can i file my state taxes online for free Also attach Schedule 8812, Child Tax Credit, if required. Can i file my state taxes online for free Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Can i file my state taxes online for free The additional child tax credit may give you a refund even if you do not owe any tax. Can i file my state taxes online for free For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Can i file my state taxes online for free Earned Income Credit The earned income credit (EIC) is a cr