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Form1040ez

Forms TaxFile 2012 And 2013 TaxesForm 1040x FillableCan I File My Back Taxes Online FreeAmend 2010 Tax ReturnWhere To Mail State TaxesTax Forms 1040 EzForm 1040 EzFree State File TaxesForm 1040ez 2011Deadline For Filing 2010 Taxes1040ez Form BookletState Tax ExtensionOne Source Talent ChicagoH&r Block CouponsIrs Forms 2010 Form 1040Printable 1040ez FormsHow To File 2012 Taxes LateTax Forms 2011 Federal10401040 Ez 20122011 1040ez InstructionsHow To File A Tax AmendmentFree State Tax Filing Only State ReturnsAmend 1040x2011 1040aH And R Block Free FileHand R Block ComFile 2007 Taxes OnlineFree Prior Tax Years Filing1040 FormsFiling Back Taxes Online2012 Tax Form 1040x1040ez Instruction Booklet2011 Tax BookletCan I Still File My 2011 Tax ReturnEztaxformFiling Past Years TaxesE File Tax ReturnsFree File Alliance

Form1040ez

Form1040ez Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. Form1040ez Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). Form1040ez , Modified taxable income. Form1040ez E Eligible loss, Eligible loss. Form1040ez F Farming business, Farming business. Form1040ez Farming loss, Farming loss. Form1040ez Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). Form1040ez Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. Form1040ez NOL deduction, NOLs from other years (line 24). Form1040ez Nonbusiness deductions, Nonbusiness deductions (line 6). Form1040ez Nonbusiness income, Nonbusiness income (line 7). Form1040ez Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. Form1040ez Form 1045, Schedule B, Form 1045, Schedule B. Form1040ez Forms and schedules Form 1040X, Form 1040X. Form1040ez Form 1045, Form 1045. Form1040ez Form 1045, Schedule A, Form 1045, Schedule A. Form1040ez Form 1045, Schedule B, Form 1045, Schedule B. Form1040ez Free tax services, Free help with your tax return. Form1040ez Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. Form1040ez M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. Form1040ez N NOL resulting in no taxable income, NOL resulting in no taxable income. Form1040ez NOL year, Introduction, NOL year. Form1040ez P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. Form1040ez Qualified small business, Qualified small business. Form1040ez R Refiguring tax, Refiguring your tax. Form1040ez S Specified liability loss, Specified liability loss. Form1040ez Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. Form1040ez Waiving the 5-year carryback, Waiving the 5-year carryback. Form1040ez Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications
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LB&I Directives

LB&I Directives provide administrative guidance to LB&I examiners to ensure consistent tax administration and on matters relating to internal operations. The Directives do not establish Service position on legal issues and are not legal guidance.

LB&I (formerly LMSB) Directives

 
2014
02-28-14 Large Business and International Directive on Information Document Requests Enforcement Process
01-27-14 Updated Guidance on the Examination of Milestone Payments in the Acquisition of Businesses
01-21-14 De-coordination of All LB&I Coordinated Issue Papers
2013  
11-04-13 Large Business and International Directive on Information Document Requests Enforcement Process
10-29-13 Updated Guidance for Examiners on I.R.C. § 199 Benefits and Burdens of Ownership Analysis in Contract Manufacturing Arrangements
07-24-13 Guidance for Examiners on I.R.C. § 199 Benefits and Burdens of Ownership Analysis in Contract Manufacturing Arrangements
06-18-13 Large Business & International on Information Document Requests (IDRs)
06-10-13 Large Business & International Directive for Taxpayers Changing to the Method of Accounting Provided in Rev. Proc. 2013-24 for Steam or Electric Generation Property
05-02-13 Extension of Transition Rules for Taxpayers Adopting the Safe Harbor Method of Accounting for Electric Transmission and Distribution Property - LB&I Directive #2
04-29-13 Examination of Milestone Payments in the Acquisition of Businesses
03-22-13 UPDATED LB&I DIRECTIVE for Taxpayers Who Adopted a Method of Accounting Relating to the Conversion of Capitalized Assets to Repair Expense under I.R.C. Section 263(a)
2012  
12-07-12 Railroad Industry Capitalization Issues Impacted by the March 15, 2012, Stand Down Directive (LB&I-4-0312-004) Released after the Temporary Tangible Regulations were Issued December 23, 2011
12-07-12 Guidance for Computing and Substantiating the Credit for Increasing Research Activities under Section 41 of the Internal Revenue Code for Activities involved in Developing New Pharmaceutical Drugs and Therapeutic Biologics
08-17-12 Tiered Issues
07-30-12 I.R.C. §166: LB&I Directive Related to Partial Worthlessness Deduction for Eligible Securities Reported by Insurance Companies
03-15-12 LB&I Directive for TPs who adopted a Method of Accounting Relating to the Conversion of Capitalized Assets to Repair Expense under I.R.C. § 263(a)
01-23-12 Large Business and International Directive Wireless Telecommunication Assets
01-23-12 Large Business & International Directive Telecommunication Carriers Change in Method of Accounting Relating to Conversion of Capitalized Assets to Repair Expense Under I.R.C. Section 263(a)
2011  
11-25-11 Large Business & International Directive Transition Rules for Taxpayers Adopting the Safe Harbor Method of Accounting for Electric Transmission and Distribution Property
11-09-11 Consent of Director Provisions for a Voluntary Change in Method of Accounting under Rev. Proc. 2011-14, APPENDIX Section 15.11
11-01-11 UTP Guidance and Procedures for the Field
08-31-11 UTP Guidance and Procedures for the Compliance Assurance Process (CAP) Program
07-28-11 Examination of Success-Based Fees in the Acquisition of Businesses
 
07-15-11 Guidance for Examiners and Managers on the Codified Economic Substance Doctrine and Related Penalties
05-11-11 Centralized Management of LB&I Returns with UTP Schedules
04-14-11

I.R.C. §475: Field Directive related to Mark-to-Market Valuation
Frequently Asked Questions for I.R.C. § 475

03-30-11 Industry Director’s Directive # 2—Employment Tax and the Employees on the U.S. Outer Continental Shelf
03-28-11 LB&I Alert - Cases Forwarded to Appeals That Involve a Section 965 Transfer Pricing Adjustment Under Section 482
03-01-11 Field Guidance on the Planning & Examination of Sales-Based Royalty Payments and Sales-Based Vendor Allowances
02-04-11 Industry Directive to Withdraw Prior IDD on FSC IRC § 921-927 Bundle of Rights in Software Issue
2010  
09-24-10 Field Directive on Treatment of Sales-Based Vendor Allowances (“SBVA”) and Margin Protection Payments (“MPP”) under § 471
09-14-10 Codification of Economic Substance Doctrine and Related Penalties

07-26-10

Directive on Examination Action With Respect to Certain Gain Recognition Agreements

05-20-10 Examination of Dividends Received Deduction on Separate Accounts of Life Insurance Companies

05-13-10

Use of Delegation Order (DO) 4-25 on Appeals Settlement Position (ASP) for the I.R.C. § 41 Research Credit – Intra-Group Receipts from Foreign Affiliates (IRM 4.46.5.6)
2009  
11-03-09 Field Directive on the Use of Estimates from Probability Samples
10-28-09 Industry Director Directive #1 on United States Outer Continental Shelf Activity

2006

 
07-31-06 Industry Director Directive on Deductibility of Casino Complimentary Goods and Services
07-11-06 Industry Director Directive on Asset Class and Depreciation for Casino Construction Costs
04-11-06 Industry Director Directive on Qualified Intermediary Audit Reports for Audit Years after 2004
03-16-06 Industry Director Directive on Treatment of Semiconductor Assembly and Test Activities as Manufacturing
01-13-06 Industry Director Directive on Examination of IRC § 847
01-12-06 Industry Director Directive on Examination of Multiple Parties in Intermediary Transaction Tax Shelters as described in Notice 2001-16

2005

 
11-28-05 Industry Director Directive on the Planning and Examination of Cost Segregation Issues in the Biotech/Pharmaceutical Industry
08-26-05 Industry Director Directive Amended Returns/Refund Claims Containing Invalid IRC § 280(C)(3) Elections
05-20-05 Industry Director Directive Examination of Transaction Costs in the Acquisition of Businesses
03-14-05 Industry Director Directive in Response to Electric Utility Taxpayers' Attempts to Reclassify Utility Property for MACRS Depreciation Purposes
03-04-05 Field Guidance on the Planning and Examination of the Cyclical Overhauls, Betterments, and Rebuilds of Locomotives for Class I Railroads
03-04-05 Field Guidance on the Planning and Examination of the Cyclical Overhauls, Betterments, and Rebuilds of Freight Cars for Class I Railroads
01-05-05 Industry Director Directive on Disposition of Income Forecast Method Issues

2004

 
12-27-04 Planning and Examination of Cost Segregation Issues in the Restaurant Industry
12-16-04 Planning and Examination of Cost Segregation Issues in the Retail Industry
10-12-04 IRC Sec. 907 Evaluating Taxpayer Methods of Determining Foreign Oil and Gas Extraction Income (FOGEI) and Foreign Oil Related Income (FORI)
07-31-04 Cost Depletion - Determination of Recoverable Reserves
04-30-04 Planning and Examination of Research Credit Issues in a Branded Pharmaceutical Company
 
 
 
 
04-16-04 Timber Casualty Losses
 

° Exhibit A - Timber Casualty Loss Audit Techniques Guide

 

° Exhibit B - Issue Paper on Timber Casualty Losses - Valuation of a Single Identifiable Property

02-02-04 IRC § 29 Credits Claimed on Solid Synthetic Fuel from Coal - Significant Chemical Change Issue

2003

 

11-14-03

Foreign Sales Corporations (FSC) IRC § 921-927 Bundle of Rights in Software Issue

10-24-03

Examination Procedures for Sports Franchise Acquisitions

10-24-03

Examination of Sports Franchise Acquisitions

10-17-03

Examination of Legally Mandated Research and Experimentation Expenses in the Biotech and Pharmaceutical Industries

06-02-03

Qualified Intermediary Audit Reports for Audit Years Before 2005

03-24-03

Planning and Examination of Construction "Tenant" Allowances for Leases Greater Than 15 Years

03-14-03

Assertion of the Penalty for Failure to Deposit Employment Taxes

03-07-03

Asset Class and Depreciation for Casino Construction Costs

03-07-03

Audit Procedures to Determine Recovery Period of Various Components of a Casino/Hotel Complex

01-21-03

Planning and Examination of Research Credit - Generic Drugs

2002

 

10-16-02

Planning and Examination of Developer Inducements

04-26-02

Guidelines for Intangibles Under IRC § 263(a)

04-08-02

MACRS Asset Categories for Refinery Assets

02-26-02

Guidelines for the Application of Advance Notice of Rulemaking for Intangibles Under IRC § 263(a)

02-25-02

Audit Procedures for Golf Course Land Improvements - Change in Accounting Method

02-07-02

Depreciable Golf Course Land Improvements and the Impact of Rev. Rul. 2001-60

2001

 

12-12-01

Conformity Election for Bank Bad Debts

06-08-01

Field Guidance on the Planning and Examination of the Heavy Maintenance Visit (HMV) on Airframes
Page Last Reviewed or Updated: 28-Feb-2014

The Form1040ez

Form1040ez 34. Form1040ez   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Form1040ez 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. Form1040ez This chapter explains the following. Form1040ez Who is a qualifying child. Form1040ez The amount of the credit. Form1040ez How to claim the credit. Form1040ez The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Form1040ez If you have no tax. Form1040ez   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Form1040ez If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Form1040ez However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Form1040ez Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Form1040ez S. Form1040ez citizen, a U. Form1040ez S. Form1040ez national, or a resident of the United States. Form1040ez If the child was adopted, see Adopted child , later. Form1040ez For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Form1040ez Example 1. Form1040ez Your son turned 17 on December 30, 2013. Form1040ez He is a citizen of the United States and you claimed him as a dependent on your return. Form1040ez He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Form1040ez Example 2. Form1040ez Your daughter turned 8 years old in 2013. Form1040ez She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Form1040ez She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Form1040ez Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Form1040ez   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Form1040ez   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Form1040ez To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Form1040ez For more information about the substantial presence test, see Publication 519, U. Form1040ez S. Form1040ez Tax Guide for Aliens. Form1040ez Adopted child. Form1040ez   An adopted child is always treated as your own child. Form1040ez An adopted child includes a child lawfully placed with you for legal adoption. Form1040ez   If you are a U. Form1040ez S. Form1040ez citizen or U. Form1040ez S. Form1040ez national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Form1040ez Exceptions to time lived with you. Form1040ez   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Form1040ez Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Form1040ez   There are also exceptions for kidnapped children and children of divorced or separated parents. Form1040ez For details, see Residency Test in chapter 3. Form1040ez Qualifying child of more than one person. Form1040ez   A special rule applies if your qualifying child is the qualifying child of more than one person. Form1040ez For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Form1040ez Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Form1040ez Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Form1040ez The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Form1040ez If this amount is zero, you cannot take this credit because there is no tax to reduce. Form1040ez But you may be able to take the additional child tax credit. Form1040ez See Additional Child Tax Credit , later. Form1040ez Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Form1040ez Married filing jointly - $110,000. Form1040ez Single, head of household, or qualifying widow(er) - $75,000. Form1040ez Married filing separately - $55,000. Form1040ez Modified AGI. Form1040ez   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Form1040ez Any amount excluded from income because of the exclusion of income from  Puerto Rico. Form1040ez On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Form1040ez ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Form1040ez Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Form1040ez Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Form1040ez Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Form1040ez   If you do not have any of the above, your modified AGI is the same as your AGI. Form1040ez AGI. Form1040ez   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Form1040ez Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Form1040ez You cannot claim the child tax credit on Form 1040EZ. Form1040ez You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Form1040ez If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Form1040ez To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Form1040ez If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Form1040ez If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Form1040ez Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Form1040ez The additional child tax credit may give you a refund even if you do not owe any tax. Form1040ez How to claim the additional child tax credit. Form1040ez   To claim the additional child tax credit, follow the steps below. Form1040ez Make sure you figured the amount, if any, of your child tax credit. Form1040ez See Claiming the Credit , earlier. Form1040ez If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Form1040ez If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Form1040ez Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Form1040ez Part I is distinct and separate from Parts II–IV. Form1040ez If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Form1040ez Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Form1040ez When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Form1040ez If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Form1040ez Parts II–IV Parts II–IV help you figure your additional child tax credit. Form1040ez Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Form1040ez See How to claim the additional child tax credit , earlier. Form1040ez Prev  Up  Next   Home   More Online Publications