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Free 1040x

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Free 1040x

Free 1040x 5. Free 1040x   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. Free 1040x S. Free 1040x PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. Free 1040x S. Free 1040x possessions, and How to report deductions. Free 1040x Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. Free 1040x Items Related to Excluded Income U. Free 1040x S. Free 1040x citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. Free 1040x If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. Free 1040x This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. Free 1040x You can deduct only those expenses connected with earning includible income. Free 1040x These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. Free 1040x These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. Free 1040x For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. Free 1040x If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. Free 1040x Example. Free 1040x In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. Free 1040x You did not have a housing exclusion. Free 1040x Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. Free 1040x In 2013, you received a $12,000 bonus for work you did abroad in 2012. Free 1040x You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. Free 1040x Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. Free 1040x This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). Free 1040x Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. Free 1040x S. Free 1040x tax purposes and is not the dependent of another U. Free 1040x S. Free 1040x taxpayer. Free 1040x You also can claim exemptions for individuals who qualify as your dependents. Free 1040x To be your dependent, the individual must be a U. Free 1040x S. Free 1040x citizen, U. Free 1040x S. Free 1040x national, U. Free 1040x S. Free 1040x resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. Free 1040x Children. Free 1040x   Children usually are citizens or residents of the same country as their parents. Free 1040x If you were a U. Free 1040x S. Free 1040x citizen when your child was born, your child generally is a U. Free 1040x S. Free 1040x citizen. Free 1040x This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. Free 1040x   If you have a legally adopted child who is not a U. Free 1040x S. Free 1040x citizen, U. Free 1040x S. Free 1040x resident, or U. Free 1040x S. Free 1040x national, the child meets the citizen requirement if you are a U. Free 1040x S. Free 1040x citizen or U. Free 1040x S. Free 1040x national and the child lived with you as a member of your household all year. Free 1040x Social security number. Free 1040x   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. Free 1040x To get a social security number for a dependent, apply at a Social Security office or U. Free 1040x S. Free 1040x consulate. Free 1040x You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. Free 1040x   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. Free 1040x Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. Free 1040x   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. Free 1040x To apply for an ITIN, file Form W-7 with the IRS. Free 1040x It usually takes 6 to 10 weeks to get an ITIN. Free 1040x Enter your dependent's ITIN wherever an SSN is requested on your tax return. Free 1040x More information. Free 1040x   For more information about exemptions, see Publication 501. Free 1040x Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. Free 1040x Exceptions are explained under Canadian, Mexican, and Israeli charities, later. Free 1040x You can deduct contributions to a U. Free 1040x S. Free 1040x organization that transfers funds to a charitable foreign organization if the U. Free 1040x S. Free 1040x organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. Free 1040x S. Free 1040x organization. Free 1040x Canadian, Mexican, and Israeli charities. Free 1040x   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. Free 1040x Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. Free 1040x See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. Free 1040x Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. Free 1040x Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. Free 1040x See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. Free 1040x Foreign moves. Free 1040x   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. Free 1040x A foreign move does not include a move back to the United States or its possessions. Free 1040x Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. Free 1040x If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. Free 1040x Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. Free 1040x Year to which expense is connected. Free 1040x   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. Free 1040x It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. Free 1040x   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. Free 1040x The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. Free 1040x The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. Free 1040x Amount allocable to excluded income. Free 1040x   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. Free 1040x The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. Free 1040x Example. Free 1040x On November 1, 2012, you transfer to Monaco. Free 1040x Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. Free 1040x In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. Free 1040x You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. Free 1040x The reimbursement is included in your income. Free 1040x Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. Free 1040x Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. Free 1040x Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. Free 1040x You have no housing exclusion. Free 1040x The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). Free 1040x To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. Free 1040x The result, $5,562, is your nondeductible amount. Free 1040x    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. Free 1040x In the preceding example, this year was 2012. Free 1040x You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. Free 1040x Move between foreign countries. Free 1040x   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. Free 1040x New place of work in U. Free 1040x S. Free 1040x   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. Free 1040x If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. Free 1040x Storage expenses. Free 1040x   These expenses are attributable to work you do during the year in which you incur the storage expenses. Free 1040x You cannot deduct the amount allocable to excluded income. Free 1040x Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. Free 1040x By then, you should have all the information needed to properly figure the moving expense deduction. Free 1040x See Extensions under When To File and Pay in chapter 1. Free 1040x If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. Free 1040x You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. Free 1040x Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. Free 1040x If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. Free 1040x You cannot claim it on the return for the second year. Free 1040x Forms To File Report your moving expenses on Form 3903. Free 1040x Report your moving expense deduction on line 26 of Form 1040. Free 1040x If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. Free 1040x For more information about figuring moving expenses, see Publication 521. Free 1040x Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. Free 1040x In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. Free 1040x Do not reduce your compensation by the foreign housing deduction. Free 1040x If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. Free 1040x This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Free 1040x Other modifications are also required. Free 1040x For more information on IRAs, see Publication 590. Free 1040x Taxes of Foreign Countries and U. Free 1040x S. Free 1040x Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. Free 1040x S. Free 1040x possession. Free 1040x Taken as a deduction, foreign income taxes reduce your taxable income. Free 1040x Taken as a credit, foreign income taxes reduce your tax liability. Free 1040x You must treat all foreign income taxes the same way. Free 1040x If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. Free 1040x However, you may be able to deduct other foreign taxes. Free 1040x See Deduction for Other Foreign Taxes, later. Free 1040x There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. Free 1040x In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. Free 1040x S. Free 1040x tax liability, rather than as a deduction in figuring taxable income. Free 1040x However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. Free 1040x S. Free 1040x income is small, a lower final tax may result from deducting the foreign income taxes. Free 1040x In any event, you should figure your tax liability both ways and then use the one that is better for you. Free 1040x You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. Free 1040x Foreign income taxes. Free 1040x   These are generally income taxes you pay to any foreign country or possession of the United States. Free 1040x Foreign income taxes on U. Free 1040x S. Free 1040x return. Free 1040x   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. Free 1040x These amounts cannot be included as withheld income taxes on Form 1040, line 62. Free 1040x Foreign taxes paid on excluded income. Free 1040x   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. Free 1040x Foreign earned income exclusion. Free 1040x Foreign housing exclusion. Free 1040x Possession exclusion. Free 1040x If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. Free 1040x   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. Free 1040x You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. Free 1040x The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). Free 1040x The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). Free 1040x   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. Free 1040x    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. Free 1040x Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. Free 1040x Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. Free 1040x Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. Free 1040x The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. Free 1040x The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. Free 1040x You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. Free 1040x Subsidies. Free 1040x   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. Free 1040x This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. Free 1040x   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. Free 1040x A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. Free 1040x Limit The foreign tax credit is limited to the part of your total U. Free 1040x S. Free 1040x tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. Free 1040x The allowable foreign tax credit cannot be more than your actual foreign tax liability. Free 1040x Exemption from limit. Free 1040x   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. Free 1040x Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. Free 1040x ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). Free 1040x Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. Free 1040x You elect this procedure. Free 1040x If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. Free 1040x Separate limit. Free 1040x   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). Free 1040x Figuring the limit. Free 1040x   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. Free 1040x Do not take any excluded amount into account. Free 1040x   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. Free 1040x   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. Free 1040x The numerator (top number) of the fraction is your gross foreign income in the separate limit category. Free 1040x The denominator (bottom number) of the fraction is your gross income from all sources. Free 1040x For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. Free 1040x You must use special rules for deducting interest expenses. Free 1040x For more information on allocating and apportioning your deductions, see Publication 514. Free 1040x Exemptions. Free 1040x   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. Free 1040x Recapture of foreign losses. Free 1040x   If you have an overall foreign loss and the loss reduces your U. Free 1040x S. Free 1040x source income (resulting in a reduction of your U. Free 1040x S. Free 1040x tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. Free 1040x This is done by treating a part of your taxable income from foreign sources in later years as U. Free 1040x S. Free 1040x source income. Free 1040x This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. Free 1040x Recapture of domestic losses. Free 1040x   If you have an overall domestic loss (resulting in no U. Free 1040x S. Free 1040x tax liability), you cannot claim a foreign tax credit for taxes paid during that year. Free 1040x You must recapture the loss in later years when you have U. Free 1040x S. Free 1040x source taxable income. Free 1040x This is done by treating a part of your taxable income from U. Free 1040x S. Free 1040x sources in later years as foreign source income. Free 1040x This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. Free 1040x Foreign tax credit carryback and carryover. Free 1040x   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. Free 1040x   More information on figuring the foreign tax credit can be found in Publication 514. Free 1040x Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). Free 1040x You can deduct only foreign income taxes paid on income that is subject to U. Free 1040x S. Free 1040x tax. Free 1040x You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. Free 1040x Foreign earned income exclusion. Free 1040x Foreign housing exclusion. Free 1040x Possession exclusion. Free 1040x Example. Free 1040x You are a U. Free 1040x S. Free 1040x citizen and qualify to exclude your foreign earned income. Free 1040x Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. Free 1040x You received dividends from Country X of $2,000 on which you paid income tax of $600. Free 1040x You can deduct the $600 tax payment because the dividends relating to it are subject to U. Free 1040x S. Free 1040x tax. Free 1040x Because you exclude your wages, you cannot deduct the income tax of $10,000. Free 1040x If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. Free 1040x Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. Free 1040x You take this deduction on Schedule A (Form 1040). Free 1040x You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free 1040x On the other hand, you generally can deduct personal property taxes when you pay them to U. Free 1040x S. Free 1040x possessions. Free 1040x But if you claim the possession exclusion, see Publication 570. Free 1040x The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free 1040x You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. Free 1040x How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. Free 1040x If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. Free 1040x Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Free 1040x Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. Free 1040x If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. Free 1040x You figure that amount by subtracting from the total deduction the amount related to excluded income. Free 1040x Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Free 1040x Attach a statement to your return showing how you figured the deductible amount. Free 1040x Example 1. Free 1040x You are a U. Free 1040x S. Free 1040x citizen employed as an accountant. Free 1040x Your tax home is in Germany for the entire tax year. Free 1040x You meet the physical presence test. Free 1040x Your foreign earned income for the year was $122,000 and your investment income was $10,380. Free 1040x After excluding $97,600, your AGI is $34,780. Free 1040x You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. Free 1040x These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). Free 1040x You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. Free 1040x You must fill out Form 2106. Free 1040x On that form, reduce your deductible meal and entertainment expenses by 50% ($250). Free 1040x You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. Free 1040x You carry the remaining total of $450 to line 21 of Schedule A. Free 1040x Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. Free 1040x On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. Free 1040x Enter $254 on line 27 of Schedule A. Free 1040x Example 2. Free 1040x You are a U. Free 1040x S. Free 1040x citizen, have a tax home in Spain, and meet the physical presence test. Free 1040x You are self-employed and personal services produce the business income. Free 1040x Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. Free 1040x You choose the foreign earned income exclusion and exclude $97,600 of your gross income. Free 1040x Since your excluded income is 83. Free 1040x 47% of your total income, 83. Free 1040x 47% of your business expenses are not deductible. Free 1040x Report your total income and expenses on Schedule C (Form 1040). Free 1040x On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. Free 1040x 47% × $66,895) business expenses attributable to the exclusion. Free 1040x In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. Free 1040x Example 3. Free 1040x Assume in Example 2 that both capital and personal services combine to produce the business income. Free 1040x No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. Free 1040x Your exclusion of $15,011 is 12. Free 1040x 84% of your gross income ($15,011 ÷ $116,931). Free 1040x Because you excluded 12. Free 1040x 84% of your total income, $8,589 (. Free 1040x 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. Free 1040x Example 4. Free 1040x You are a U. Free 1040x S. Free 1040x citizen, have a tax home in Brazil, and meet the physical presence test. Free 1040x You are self-employed and both capital and personal services combine to produce business income. Free 1040x Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. Free 1040x A reasonable allowance for the services you performed for the business is $77,000. Free 1040x Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. Free 1040x The $77,000 is foreign earned income. Free 1040x If you choose to exclude the $77,000, you exclude 52. Free 1040x 74% of your gross income ($77,000 ÷ $146,000), and 52. Free 1040x 74% of your business expenses ($90,713) is attributable to that income and is not deductible. Free 1040x Show your total income and expenses on Schedule C (Form 1040). Free 1040x On Form 2555, exclude $77,000 and show $90,713 on line 44. Free 1040x Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. Free 1040x Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. Free 1040x In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. Free 1040x If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. Free 1040x To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. Free 1040x See Choosing the Exclusion in chapter 4. Free 1040x Example 5. Free 1040x You are a U. Free 1040x S. Free 1040x citizen, have a tax home in Panama, and meet the bona fide residence test. Free 1040x You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. Free 1040x Capital investment is not material in producing the partnership's income. Free 1040x Under the terms of the partnership agreement, you are to receive 50% of the net profits. Free 1040x The partnership received gross income of $244,000 and incurred operating expenses of $98,250. Free 1040x Of the net profits of $145,750, you received $72,875 as your distributive share. Free 1040x You choose to exclude $97,600 of your share of the gross income. Free 1040x Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. Free 1040x 80 × $49,125). Free 1040x Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. Free 1040x On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. Free 1040x Your exclusion on Form 2555 is $58,300. Free 1040x In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. Free 1040x Prev  Up  Next   Home   More Online Publications

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Free 1040x Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Free 1040x It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Free 1040x The maximum amount you can claim for the credit is $1,000 for each qualifying child. Free 1040x 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. Free 1040x S. Free 1040x citizen, a U. Free 1040x S. Free 1040x national, or a U. Free 1040x S. Free 1040x resident alien. Free 1040x For more information, see Publication 519, U. Free 1040x S. Free 1040x Tax Guide for Aliens. Free 1040x If the child was adopted, see Adopted child , later. Free 1040x For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Free 1040x Example. Free 1040x Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Free 1040x Because he is not a U. Free 1040x S. Free 1040x citizen, U. Free 1040x S. Free 1040x national, or U. Free 1040x S. Free 1040x resident alien, he is not a qualifying child for the child tax credit. Free 1040x Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Free 1040x   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Free 1040x   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. Free 1040x To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Free 1040x For more information about the substantial presence test, see Publication 519, U. Free 1040x S. Free 1040x Tax Guide for Aliens. Free 1040x Adopted child. Free 1040x   An adopted child is always treated as your own child. Free 1040x An adopted child includes a child lawfully placed with you for legal adoption. Free 1040x   If you are a U. Free 1040x S. Free 1040x citizen or U. Free 1040x S. Free 1040x 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. Free 1040x Exceptions to time lived with you. Free 1040x    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. Free 1040x 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. Free 1040x   There are also exceptions for kidnapped children and children of divorced or separated parents. Free 1040x For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free 1040x Qualifying child of more than one person. Free 1040x   A special rule applies if your qualifying child is the qualifying child of more than one person. Free 1040x For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free 1040x Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Free 1040x The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Free 1040x If this amount is zero, you cannot take this credit because there is no tax to reduce. Free 1040x But you may be able to take the additional child tax credit. Free 1040x See Additional Child Tax Credit, later. Free 1040x Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Free 1040x Married filing jointly – $110,000. Free 1040x Single, head of household, or qualifying widow(er) – $75,000. Free 1040x Married filing separately – $55,000. Free 1040x Modified AGI. Free 1040x   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Free 1040x Any amount excluded from income because of the exclusion of income from Puerto Rico. Free 1040x On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Free 1040x ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Free 1040x Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Free 1040x Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Free 1040x Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Free 1040x   If you do not have any of the above, your modified AGI is the same as your AGI. Free 1040x AGI. Free 1040x   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free 1040x Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Free 1040x You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Free 1040x You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Free 1040x Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Free 1040x Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Free 1040x Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Free 1040x For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Free 1040x Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Free 1040x The additional child tax credit may give you a refund even if you do not owe any tax. Free 1040x How to claim the additional child tax credit. Free 1040x   To claim the additional child tax credit, follow the steps below. Free 1040x Make sure you figured the amount, if any, of your child tax credit. Free 1040x If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Free 1040x If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Free 1040x Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Free 1040x Please click the link to view the image. Free 1040x Child tax worksheet - page 1. Free 1040x Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Free 1040x Please click the link to view the image. Free 1040x Child tax worksheet - page 2. Free 1040x Line 11 Worksheet This image is too large to be displayed in the current screen. Free 1040x Please click the link to view the image. Free 1040x Line 11 worksheet - page 1. Free 1040x Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Free 1040x Please click the link to view the image. Free 1040x Line 11 worksheet - page 2. Free 1040x 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Free 1040x  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free 1040x  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Free 1040x     1. Free 1040x a. Free 1040x Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Free 1040x     b. Free 1040x Enter the amount of any nontaxable combat pay received. Free 1040x Also enter this amount on Schedule 8812, line 4b. Free 1040x This amount should be shown in Form(s) W-2, box 12, with code Q. Free 1040x 1b. Free 1040x       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Free 1040x Otherwise, skip lines 2a through 2e and go to line 3. Free 1040x     2. Free 1040x a. Free 1040x Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Free 1040x     b. Free 1040x Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Free 1040x * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free 1040x Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Free 1040x Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Free 1040x     c. Free 1040x Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Free 1040x * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free 1040x Do not include on this line any amounts exempt from self-employment tax 2c. Free 1040x         d. Free 1040x If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Free 1040x Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Free 1040x         e. Free 1040x If line 2c is a profit, enter the smaller of line 2c or line 2d. Free 1040x If line 2c is a (loss), enter the (loss) from line 2c. Free 1040x 2e. Free 1040x   3. Free 1040x Combine lines 1a, 1b, 2a, 2b, and 2e. Free 1040x If zero or less, stop. Free 1040x Do not complete the rest of this worksheet. Free 1040x Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Free 1040x   4. Free 1040x Enter any amount included on line 1a that is:               a. Free 1040x A scholarship or fellowship grant not reported on Form W-2 4a. Free 1040x         b. Free 1040x For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Free 1040x         c. Free 1040x A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Free 1040x This amount may be shown in box 11 of your Form W-2. Free 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Free 1040x 4c. Free 1040x       5. Free 1040x a. Free 1040x Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Free 1040x Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Free 1040x             b. Free 1040x Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Free 1040x 5b. Free 1040x             c. Free 1040x Subtract line 5b from line 5a 5c. Free 1040x       6. Free 1040x Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Free 1040x       7. Free 1040x Add lines 4a through 4c, 5c, and 6 7. Free 1040x   8. Free 1040x Subtract line 7 from line 3 8. Free 1040x       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Free 1040x If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Free 1040x     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Free 1040x Put your name and social security number on Schedule SE and attach it to your return. Free 1040x                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Free 1040x  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free 1040x               1. Free 1040x a. Free 1040x Enter the amount from Form 1040A, line 7 1a. Free 1040x         b. Free 1040x Enter the amount of any nontaxable combat pay received. Free 1040x Also enter this amount on Schedule 8812, line 4b. Free 1040x This amount should be shown in Form(s) W-2, box 12, with code Q. Free 1040x 1b. Free 1040x         c. Free 1040x Add lines 1a and 1b. Free 1040x     1c. Free 1040x   2. Free 1040x Enter any amount included on line 1a that is:           a. Free 1040x A scholarship or fellowship grant not reported on Form W-2 2a. Free 1040x         b. Free 1040x For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Free 1040x         c. Free 1040x A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Free 1040x This amount may be shown in box 11 of your Form W-2. Free 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Free 1040x       3. Free 1040x Add lines 2a through 2c 3. Free 1040x   4. Free 1040x Subtract line 3 from line 1c. Free 1040x Enter the result here and on line 2 of the Line 11 Worksheet 4. Free 1040x                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Free 1040x Social security tax, Medicare tax, and Additional Medicare Tax on wages. Free 1040x 1. Free 1040x Enter the social security tax withheld (Form(s) W-2, box 4) 1. Free 1040x   2. Free 1040x Enter the Medicare tax withheld (Form(s) W-2, box 6). Free 1040x Box 6 includes any Additional Medicare Tax 2. Free 1040x   3. Free 1040x Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Free 1040x   4. Free 1040x Add lines 1, 2, and 3 4. Free 1040x   5. Free 1040x Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Free 1040x   6. Free 1040x Subtract line 5 from line 4 6. Free 1040x   Additional Medicare Tax on Self-Employment Income. Free 1040x 7. Free 1040x Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Free 1040x   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Free 1040x Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Free 1040x Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Free 1040x 8. Free 1040x Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Free 1040x   9. Free 1040x Enter the Medicare tax (Form(s) W-2, box 14) 9. Free 1040x   10. Free 1040x Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Free 1040x Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Free 1040x   11. Free 1040x Add lines 8, 9, and 10 11. Free 1040x   12. Free 1040x Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Free 1040x   13. Free 1040x Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Free 1040x   14. Free 1040x Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Free 1040x Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Free 1040x   15. Free 1040x Add lines 12, 13, and 14 15. Free 1040x   Line 6 amount 16. Free 1040x Add lines 6, 7, 11, and 15. Free 1040x Enter here and on line 6 of the Line 11 Worksheet. Free 1040x 16. Free 1040x   Paperwork Reduction Act Notice. Free 1040x   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Free 1040x You are required to give us the information if requested. Free 1040x We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Free 1040x   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Free 1040x Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Free 1040x Generally, tax returns and return information are confidential, as required by section 6103. Free 1040x   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Free 1040x For the estimated averages, see the instructions for your income tax return. Free 1040x   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Free 1040x See Comments and suggestions , earlier. Free 1040x How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free 1040x Free help with your tax return. Free 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Free 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Free 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 1040x aarp. Free 1040x org/money/taxaide or call 1-888-227-7669. Free 1040x For more information on these programs, go to IRS. Free 1040x gov and enter “VITA” in the search box. Free 1040x Internet. Free 1040x    IRS. Free 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Free 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free 1040x gov or download the IRS2Go app and select the Refund Status option. Free 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Free 1040x No need to wait on the phone or stand in line. Free 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Free 1040x New subject areas are added on a regular basis. Free 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free 1040x You can also ask the IRS to mail a return or an account transcript to you. Free 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free 1040x gov or by calling 1-800-908-9946. Free 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Free 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Free 1040x gov and enter Where's My Amended Return? in the search box. Free 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Free 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Free 1040x gov. Free 1040x Select the Payment tab on the front page of IRS. Free 1040x gov for more information. Free 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free 1040x gov. Free 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free 1040x gov. Free 1040x Request an Electronic Filing PIN by going to IRS. Free 1040x gov and entering Electronic Filing PIN in the search box. Free 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Free 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free 1040x An employee can answer questions about your tax account or help you set up a payment plan. Free 1040x Before you visit, check the Office Locator on IRS. Free 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free 1040x If you have a special need, such as a disability, you can request an appointment. Free 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free 1040x Apply for an Employer Identification Number (EIN). Free 1040x Go to IRS. Free 1040x gov and enter Apply for an EIN in the search box. Free 1040x Read the Internal Revenue Code, regulations, or other official guidance. Free 1040x Read Internal Revenue Bulletins. Free 1040x Sign up to receive local and national tax news and more by email. Free 1040x Just click on “subscriptions” above the search box on IRS. Free 1040x gov and choose from a variety of options. Free 1040x    Phone. Free 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Free 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free 1040x gov, or download the IRS2Go app. Free 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 1040x Most VITA and TCE sites offer free electronic filing. Free 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 1040x Note, the above information is for our automated hotline. Free 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Free 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free 1040x You should receive your order within 10 business days. Free 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free 1040x    Walk-in. Free 1040x You can find a selection of forms, publications and services — in-person. Free 1040x Products. Free 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free 1040x Services. Free 1040x You can walk in to your local TAC for face-to-face tax help. Free 1040x An employee can answer questions about your tax account or help you set up a payment plan. Free 1040x Before visiting, use the Office Locator tool on IRS. Free 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free 1040x    Mail. Free 1040x You can send your order for forms, instructions, and publications to the address below. Free 1040x You should receive a response within 10 business days after your request is received. Free 1040x Internal Revenue Service 1201 N. Free 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free 1040x You face (or your business is facing) an immediate threat of adverse action. Free 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free 1040x Here's why we can help: TAS is an independent organization within the IRS. Free 1040x Our advocates know how to work with the IRS. Free 1040x Our services are free and tailored to meet your needs. Free 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Free 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free 1040x Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free 1040x Prev  Up  Next   Home   More Online Publications