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Free Efile Tax Return 2013

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Free Efile Tax Return 2013

Free efile tax return 2013 Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Free efile tax return 2013 Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Free efile tax return 2013 The care must be for one or more qualifying persons who are identified on Form 2441. Free efile tax return 2013 (See Qualifying Person Test. Free efile tax return 2013 ) You (and your spouse if filing jointly) must have earned income during the year. Free efile tax return 2013 (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Free efile tax return 2013 ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Free efile tax return 2013 (See Work-Related Expense Test, later. Free efile tax return 2013 ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Free efile tax return 2013 If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Free efile tax return 2013 You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Free efile tax return 2013 See Payments to Relatives or Dependents under Work-Related Expense Test, later. Free efile tax return 2013 Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Free efile tax return 2013 If you are married, you must file a joint return, unless an exception applies to you. Free efile tax return 2013 See Joint Return Test, later. Free efile tax return 2013 You must identify the care provider on your tax return. Free efile tax return 2013 (See Provider Identification Test, later. Free efile tax return 2013 ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Free efile tax return 2013 (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Free efile tax return 2013 See Reduced Dollar Limit under How To Figure the Credit, later. Free efile tax return 2013 ) These tests are presented in Figure A and are also explained in detail in this publication. Free efile tax return 2013 Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Free efile tax return 2013 A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Free efile tax return 2013 Dependent defined. Free efile tax return 2013   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Free efile tax return 2013 To be your dependent, a person must be your qualifying child (or your qualifying relative). Free efile tax return 2013 Qualifying child. Free efile tax return 2013   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Free efile tax return 2013 More information. Free efile tax return 2013   For more information about who is a dependent or a qualifying child, see Publication 501. Free efile tax return 2013 Physically or mentally not able to care for oneself. Free efile tax return 2013   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Free efile tax return 2013 Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Free efile tax return 2013 Person qualifying for part of year. Free efile tax return 2013   You determine a person's qualifying status each day. Free efile tax return 2013 For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Free efile tax return 2013 Also see Yearly limit under Dollar Limit, later. Free efile tax return 2013 Birth or death of otherwise qualifying person. Free efile tax return 2013   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Free efile tax return 2013 Taxpayer identification number. Free efile tax return 2013   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Free efile tax return 2013 If the correct information is not shown, the credit may be reduced or disallowed. Free efile tax return 2013 Individual taxpayer identification number (ITIN) for aliens. Free efile tax return 2013   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Free efile tax return 2013 The ITIN is entered wherever an SSN is requested on a tax return. Free efile tax return 2013 If the alien does not have an ITIN, he or she must apply for one. Free efile tax return 2013 See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Free efile tax return 2013   An ITIN is for tax use only. Free efile tax return 2013 It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Free efile tax return 2013 S. Free efile tax return 2013 law. Free efile tax return 2013 Adoption taxpayer identification number (ATIN). Free efile tax return 2013   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Free efile tax return 2013 File Form W-7A, Application for Taxpayer Identification Number for Pending U. Free efile tax return 2013 S. Free efile tax return 2013 Adoptions. Free efile tax return 2013 Child of divorced or separated parents or parents living apart. Free efile tax return 2013   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Free efile tax return 2013   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Free efile tax return 2013 If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Free efile tax return 2013 For details and an exception for a parent who works at night, see Publication 501. Free efile tax return 2013   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Free efile tax return 2013 Please click here for the text description of the image. Free efile tax return 2013 Figure a. Free efile tax return 2013 Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Free efile tax return 2013 Earned income. Free efile tax return 2013   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Free efile tax return 2013 A net loss from self-employment reduces earned income. Free efile tax return 2013 Earned income also includes strike benefits and any disability pay you report as wages. Free efile tax return 2013   Generally, only taxable compensation is included. Free efile tax return 2013 However, you can elect to include nontaxable combat pay in earned income. Free efile tax return 2013 If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Free efile tax return 2013 (In other words, if one of you makes the election, the other one can also make it but does not have to. Free efile tax return 2013 ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Free efile tax return 2013 You should figure your credit both ways and make the election if it gives you a greater tax benefit. Free efile tax return 2013    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Free efile tax return 2013 Members of certain religious faiths opposed to social security. Free efile tax return 2013   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Free efile tax return 2013 These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Free efile tax return 2013   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Free efile tax return 2013 For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free efile tax return 2013 Form 4361. Free efile tax return 2013   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Free efile tax return 2013 This includes wages, salaries, tips, and other taxable employee compensation. Free efile tax return 2013   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Free efile tax return 2013 Examples include fees for performing marriages and honoraria for delivering speeches. Free efile tax return 2013   Any amount you received for work that is not related to your ministerial duties is earned income. Free efile tax return 2013 Form 4029. Free efile tax return 2013   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Free efile tax return 2013   However, amounts you received as a self-employed individual do not count as earned income. Free efile tax return 2013 What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Free efile tax return 2013 S. Free efile tax return 2013 trade or business, or Any amount received for work while an inmate in a penal institution. Free efile tax return 2013 Rule for student-spouse or spouse not able to care for self. Free efile tax return 2013   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Free efile tax return 2013 (Your spouse also must live with you for more than half the year. Free efile tax return 2013 )   If you are filing a joint return, this rule also applies to you. Free efile tax return 2013 You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Free efile tax return 2013   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Free efile tax return 2013   This rule applies to only one spouse for any one month. Free efile tax return 2013 If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Free efile tax return 2013 Full-time student. Free efile tax return 2013    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Free efile tax return 2013 You must have been a full-time student for some part of each of 5 calendar months during the year. Free efile tax return 2013 (The months need not be consecutive. Free efile tax return 2013 ) School. Free efile tax return 2013   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Free efile tax return 2013 A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Free efile tax return 2013 Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Free efile tax return 2013 Expenses are considered work-related only if both of the following are true. Free efile tax return 2013 They allow you (and your spouse if filing jointly) to work or look for work. Free efile tax return 2013 They are for a qualifying person's care. Free efile tax return 2013 Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Free efile tax return 2013 If you are married, generally both you and your spouse must work or look for work. Free efile tax return 2013 One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Free efile tax return 2013 Your work can be for others or in your own business or partnership. Free efile tax return 2013 It can be either full time or part time. Free efile tax return 2013 Work also includes actively looking for work. Free efile tax return 2013 However, if you do not find a job and have no earned income for the year, you cannot take this credit. Free efile tax return 2013 See Earned Income Test, earlier. Free efile tax return 2013 An expense is not considered work-related merely because you had it while you were working. Free efile tax return 2013 The purpose of the expense must be to allow you to work. Free efile tax return 2013 Whether your expenses allow you to work or look for work depends on the facts. Free efile tax return 2013 Example 1. Free efile tax return 2013 The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Free efile tax return 2013 Example 2. Free efile tax return 2013 You work during the day. Free efile tax return 2013 Your spouse works at night and sleeps during the day. Free efile tax return 2013 You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Free efile tax return 2013 Your expenses are considered work-related. Free efile tax return 2013 Volunteer work. Free efile tax return 2013   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Free efile tax return 2013 Work for part of year. Free efile tax return 2013   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Free efile tax return 2013 For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Free efile tax return 2013 However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Free efile tax return 2013 Temporary absence from work. Free efile tax return 2013   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Free efile tax return 2013 Instead, you can figure your credit including the expenses you paid for the period of absence. Free efile tax return 2013   An absence of 2 weeks or less is a short, temporary absence. Free efile tax return 2013 An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Free efile tax return 2013 Example. Free efile tax return 2013 You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Free efile tax return 2013 You become ill and miss 4 months of work but receive sick pay. Free efile tax return 2013 You continue to pay the nanny to care for the children while you are ill. Free efile tax return 2013 Your absence is not a short, temporary absence, and your expenses are not considered work-related. Free efile tax return 2013 Part-time work. Free efile tax return 2013   If you work part-time, you generally must figure your expenses for each day. Free efile tax return 2013 However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Free efile tax return 2013 Any day when you work at least 1 hour is a day of work. Free efile tax return 2013 Example 1. Free efile tax return 2013 You work 3 days a week. Free efile tax return 2013 While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Free efile tax return 2013 You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Free efile tax return 2013 Your child attends the center 5 days a week. Free efile tax return 2013 Your work-related expenses are limited to $150 a week. Free efile tax return 2013 Example 2. Free efile tax return 2013 The facts are the same as in Example 1 except the center does not offer a 3-day option. Free efile tax return 2013 The entire $250 weekly fee may be a work-related expense. Free efile tax return 2013 Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Free efile tax return 2013 You do not have to choose the least expensive way of providing the care. Free efile tax return 2013 The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Free efile tax return 2013 Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Free efile tax return 2013 Expenses for household services qualify if part of the services is for the care of qualifying persons. Free efile tax return 2013 See Household Services, later. Free efile tax return 2013 Expenses not for care. Free efile tax return 2013   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Free efile tax return 2013 However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Free efile tax return 2013 Otherwise, see the discussion of Expenses partly work-related, later. Free efile tax return 2013   Child support payments are not for care and do not qualify for the credit. Free efile tax return 2013 Education. Free efile tax return 2013   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Free efile tax return 2013   Expenses to attend kindergarten or a higher grade are not expenses for care. Free efile tax return 2013 Do not use these expenses to figure your credit. Free efile tax return 2013   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Free efile tax return 2013   Summer school and tutoring programs are not for care. Free efile tax return 2013 Example 1. Free efile tax return 2013 You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Free efile tax return 2013 The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Free efile tax return 2013 You can count the total cost when you figure the credit. Free efile tax return 2013 Example 2. Free efile tax return 2013 You place your 10-year-old child in a boarding school so you can work full time. Free efile tax return 2013 Only the part of the boarding school expense that is for the care of your child is a work-related expense. Free efile tax return 2013 You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Free efile tax return 2013 You cannot count any part of the amount you pay the school for your child's education. Free efile tax return 2013 Care outside your home. Free efile tax return 2013   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Free efile tax return 2013 Dependent care center. Free efile tax return 2013   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Free efile tax return 2013   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Free efile tax return 2013 Camp. Free efile tax return 2013   The cost of sending your child to an overnight camp is not considered a work-related expense. Free efile tax return 2013    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Free efile tax return 2013 Transportation. Free efile tax return 2013   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Free efile tax return 2013 This includes transportation by bus, subway, taxi, or private car. Free efile tax return 2013 However, transportation not provided by a care provider is not for the care of a qualifying person. Free efile tax return 2013 Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Free efile tax return 2013 Fees and deposits. Free efile tax return 2013   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Free efile tax return 2013 However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Free efile tax return 2013 Example 1. Free efile tax return 2013 You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Free efile tax return 2013 The fee you paid is a work-related expense. Free efile tax return 2013 Example 2. Free efile tax return 2013 You placed a deposit with a preschool to reserve a place for your 3-year-old child. Free efile tax return 2013 You later sent your child to a different preschool and forfeited the deposit. Free efile tax return 2013 The forfeited deposit is not for care and so is not a work-related expense. Free efile tax return 2013 Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Free efile tax return 2013 Definition. Free efile tax return 2013   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Free efile tax return 2013 They include the services of a housekeeper, maid, or cook. Free efile tax return 2013 However, they do not include the services of a chauffeur, bartender, or gardener. Free efile tax return 2013 Housekeeper. Free efile tax return 2013   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Free efile tax return 2013 Expenses partly work-related. Free efile tax return 2013   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Free efile tax return 2013 To figure your credit, count only the part that is work-related. Free efile tax return 2013 However, you do not have to divide the expense if only a small part is for other purposes. Free efile tax return 2013 Example. Free efile tax return 2013 You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Free efile tax return 2013 The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Free efile tax return 2013 You do not have to divide the expenses. Free efile tax return 2013 You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Free efile tax return 2013 Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Free efile tax return 2013 However, the dollar limit (discussed later) is based on one qualifying person, not two. Free efile tax return 2013 Meals and lodging provided for housekeeper. Free efile tax return 2013   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Free efile tax return 2013 If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Free efile tax return 2013 Example. Free efile tax return 2013 To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Free efile tax return 2013 You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Free efile tax return 2013 However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Free efile tax return 2013 Taxes paid on wages. Free efile tax return 2013   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Free efile tax return 2013 For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Free efile tax return 2013 Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Free efile tax return 2013 However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Free efile tax return 2013 Joint Return Test Generally, married couples must file a joint return to take the credit. Free efile tax return 2013 However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Free efile tax return 2013 Legally separated. Free efile tax return 2013   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Free efile tax return 2013 You may be eligible to take the credit on your return using head of household filing status. Free efile tax return 2013 Married and living apart. Free efile tax return 2013   You are not considered married and are eligible to take the credit if all the following apply. Free efile tax return 2013 You file a return apart from your spouse. Free efile tax return 2013 Your home is the home of a qualifying person for more than half the year. Free efile tax return 2013 You pay more than half the cost of keeping up your home for the year. Free efile tax return 2013 Your spouse does not live in your home for the last 6 months of the year. Free efile tax return 2013 Costs of keeping up a home. Free efile tax return 2013   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Free efile tax return 2013   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Free efile tax return 2013   They also do not include the purchase, permanent improvement, or replacement of property. Free efile tax return 2013 For example, you cannot include the cost of replacing a water heater. Free efile tax return 2013 However, you can include the cost of repairing a water heater. Free efile tax return 2013 Death of spouse. Free efile tax return 2013   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Free efile tax return 2013 If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Free efile tax return 2013 Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Free efile tax return 2013 Use Form 2441, Part I, to show the information. Free efile tax return 2013 If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Free efile tax return 2013 Information needed. Free efile tax return 2013   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Free efile tax return 2013    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Free efile tax return 2013 If the care provider is an organization, then it is the employer identification number (EIN). Free efile tax return 2013   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Free efile tax return 2013 In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Free efile tax return 2013   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Free efile tax return 2013 Getting the information. Free efile tax return 2013    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Free efile tax return 2013 If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Free efile tax return 2013    You should keep this information with your tax records. Free efile tax return 2013 Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Free efile tax return 2013 Due diligence. Free efile tax return 2013   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Free efile tax return 2013 However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Free efile tax return 2013   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Free efile tax return 2013 Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Free efile tax return 2013 Provider refusal. Free efile tax return 2013    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Free efile tax return 2013 Enter “See Attached Statement” in the columns calling for the information you do not have. Free efile tax return 2013 Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Free efile tax return 2013 Be sure to write your name and social security number on this statement. Free efile tax return 2013 The statement will show that you used due diligence in trying to furnish the necessary information. Free efile tax return 2013 U. Free efile tax return 2013 S. Free efile tax return 2013 citizens and resident aliens living abroad. Free efile tax return 2013   If you are living abroad, your care provider may not have, and may not be required to get, a U. Free efile tax return 2013 S. Free efile tax return 2013 taxpayer identification number (for example, an SSN or an EIN). Free efile tax return 2013 If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Free efile tax return 2013 How To Figure the Credit Your credit is a percentage of your work-related expenses. Free efile tax return 2013 Your expenses are subject to the earned income limit and the dollar limit. Free efile tax return 2013 The percentage is based on your adjusted gross income. Free efile tax return 2013 Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Free efile tax return 2013 Expenses prepaid in an earlier year. Free efile tax return 2013   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Free efile tax return 2013 Claim the expenses for the later year as if they were actually paid in that later year. Free efile tax return 2013 Expenses not paid until the following year. Free efile tax return 2013   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Free efile tax return 2013 You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Free efile tax return 2013 See Payments for prior year's expenses under Amount of Credit, later. Free efile tax return 2013 If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Free efile tax return 2013 You may be able to claim a credit for them on your 2014 return. Free efile tax return 2013 Expenses reimbursed. Free efile tax return 2013   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Free efile tax return 2013 Example. Free efile tax return 2013 You paid work-related expenses of $3,000. Free efile tax return 2013 You are reimbursed $2,000 by a state social services agency. Free efile tax return 2013 You can use only $1,000 to figure your credit. Free efile tax return 2013 Medical expenses. Free efile tax return 2013   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Free efile tax return 2013 You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Free efile tax return 2013   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Free efile tax return 2013 However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Free efile tax return 2013 For information on medical expenses, see Publication 502, Medical and Dental Expenses. Free efile tax return 2013    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Free efile tax return 2013 Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Free efile tax return 2013 See Reduced Dollar Limit, later. Free efile tax return 2013 But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Free efile tax return 2013 Dependent care benefits. Free efile tax return 2013    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Free efile tax return 2013 Your salary may have been reduced to pay for these benefits. Free efile tax return 2013 If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Free efile tax return 2013 See Statement for employee, later. Free efile tax return 2013 Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Free efile tax return 2013   Enter the amount of these benefits on Form 2441, Part III, line 12. Free efile tax return 2013 Exclusion or deduction. Free efile tax return 2013   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free efile tax return 2013 Your employer can tell you whether your benefit plan qualifies. Free efile tax return 2013 To claim the exclusion, you must complete Part III of Form 2441. Free efile tax return 2013 You cannot use Form 1040EZ. Free efile tax return 2013   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free efile tax return 2013 Therefore, you would not get an exclusion from wages. Free efile tax return 2013 Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Free efile tax return 2013 To claim the deduction, you must use Form 2441. Free efile tax return 2013   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Free efile tax return 2013   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Free efile tax return 2013    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Free efile tax return 2013 Statement for employee. Free efile tax return 2013   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Free efile tax return 2013 Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Free efile tax return 2013 Effect of exclusion on credit. Free efile tax return 2013   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Free efile tax return 2013 Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Free efile tax return 2013 Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Free efile tax return 2013 For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Free efile tax return 2013 Example. Free efile tax return 2013 You remarried on December 3. Free efile tax return 2013 Your earned income for the year was $18,000. Free efile tax return 2013 Your new spouse's earned income for the year was $2,000. Free efile tax return 2013 You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Free efile tax return 2013 The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Free efile tax return 2013 Separated spouse. Free efile tax return 2013   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Free efile tax return 2013 Use only your income in figuring the earned income limit. Free efile tax return 2013 Surviving spouse. Free efile tax return 2013   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Free efile tax return 2013 Community property laws. Free efile tax return 2013   Disregard community property laws when you figure earned income for this credit. Free efile tax return 2013 Self-employment earnings. Free efile tax return 2013   If you are self-employed, include your net earnings in earned income. Free efile tax return 2013 For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Free efile tax return 2013 Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Free efile tax return 2013 Clergy or church employee. Free efile tax return 2013   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Free efile tax return 2013 Statutory employee. Free efile tax return 2013   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Free efile tax return 2013 Net loss. Free efile tax return 2013   You must reduce your earned income by any net loss from self-employment. Free efile tax return 2013 Optional method if earnings are low or a net loss. Free efile tax return 2013   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Free efile tax return 2013 Get Publication 334, Tax Guide for Small Business, for details. Free efile tax return 2013 If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Free efile tax return 2013 In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Free efile tax return 2013 You or your spouse is a student or not able to care for self. Free efile tax return 2013   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Free efile tax return 2013 His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Free efile tax return 2013 Spouse works. Free efile tax return 2013   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Free efile tax return 2013 Spouse qualifies for part of month. Free efile tax return 2013   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Free efile tax return 2013 You are a student or not able to care for self. Free efile tax return 2013   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Free efile tax return 2013 For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Free efile tax return 2013 If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Free efile tax return 2013 Both spouses qualify. Free efile tax return 2013   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Free efile tax return 2013 Example. Free efile tax return 2013 Jim works and keeps up a home for himself and his wife Sharon. Free efile tax return 2013 Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Free efile tax return 2013 During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Free efile tax return 2013 These expenses also qualify as medical expenses. Free efile tax return 2013 Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Free efile tax return 2013 Jim and Sharon's earned income limit is the smallest of the following amounts. Free efile tax return 2013   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Free efile tax return 2013 However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Free efile tax return 2013 Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Free efile tax return 2013 This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Free efile tax return 2013 If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Free efile tax return 2013 This limit does not need to be divided equally among them. Free efile tax return 2013 For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Free efile tax return 2013 Yearly limit. Free efile tax return 2013   The dollar limit is a yearly limit. Free efile tax return 2013 The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Free efile tax return 2013 Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Free efile tax return 2013 Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Free efile tax return 2013 Example 1. Free efile tax return 2013 You pay $500 a month for after-school care for your son. Free efile tax return 2013 He turned 13 on May 1 and is no longer a qualifying person. Free efile tax return 2013 You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Free efile tax return 2013 Example 2. Free efile tax return 2013 In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Free efile tax return 2013 You paid $300 per month for the childcare. Free efile tax return 2013 You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Free efile tax return 2013 Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Free efile tax return 2013 Your reduced dollar limit is figured on Form 2441, Part III. Free efile tax return 2013 See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Free efile tax return 2013 Example 1. Free efile tax return 2013 George is a widower with one child and earns $24,000 a year. Free efile tax return 2013 He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Free efile tax return 2013 His employer pays an additional $1,000 under a qualified dependent care benefit plan. Free efile tax return 2013 This $1,000 is excluded from George's income. Free efile tax return 2013 Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Free efile tax return 2013 This is because his dollar limit is reduced as shown next. Free efile tax return 2013   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Free efile tax return 2013 Randall is married and both he and his wife are employed. Free efile tax return 2013 Each has earned income in excess of $6,000. Free efile tax return 2013 They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Free efile tax return 2013 Randall's work-related expenses are $6,000 for the year. Free efile tax return 2013 Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Free efile tax return 2013 Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Free efile tax return 2013 Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Free efile tax return 2013 This is because his dollar limit is reduced as shown next. Free efile tax return 2013   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Free efile tax return 2013 This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free efile tax return 2013 The following table shows the percentage to use based on adjusted gross income. Free efile tax return 2013   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Free efile tax return 2013 You should show the expenses for each person on Form 2441, line 2, column (c). Free efile tax return 2013 However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Free efile tax return 2013 You should list -0- for the one person and the actual amount for the second person. Free efile tax return 2013 The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Free efile tax return 2013 Example. Free efile tax return 2013 Roger and Megan Paris have two qualifying children. Free efile tax return 2013 They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Free efile tax return 2013 They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Free efile tax return 2013 Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Free efile tax return 2013 Line 30 tells them to complete line 2 without including any dependent care benefits. Free efile tax return 2013 They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Free efile tax return 2013 Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Free efile tax return 2013 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Free efile tax return 2013 However, their son James has special needs and they paid $18,500 for his care. Free efile tax return 2013 Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Free efile tax return 2013 Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Free efile tax return 2013 Payments for prior year's expenses. Free efile tax return 2013   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Free efile tax return 2013 Attach a statement to your form showing how you figured the additional amount from 2012. Free efile tax return 2013 Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Free efile tax return 2013 Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Free efile tax return 2013 Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Free efile tax return 2013 See Worksheet A. Free efile tax return 2013 Example. Free efile tax return 2013 In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Free efile tax return 2013 Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Free efile tax return 2013 Their adjusted gross income for 2012 was $30,000. Free efile tax return 2013 Sam's earned income of $14,000 was less than Kate's earned income. Free efile tax return 2013 A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Free efile tax return 2013 It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Free efile tax return 2013 The filled-in Worksheet A they used to figure this credit is shown later. Free efile tax return 2013 Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Free efile tax return 2013 They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Free efile tax return 2013 Worksheet A. Free efile tax return 2013 Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Free efile tax return 2013 1. Free efile tax return 2013   Enter your 2012 qualified expenses paid in 2012 1. Free efile tax return 2013     2. Free efile tax return 2013   Enter your 2012 qualified expenses paid in 2013 2. Free efile tax return 2013     3. Free efile tax return 2013   Add the amounts on lines 1 and 2 3. Free efile tax return 2013     4. Free efile tax return 2013   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Free efile tax return 2013     5. Free efile tax return 2013   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Free efile tax return 2013     6. Free efile tax return 2013   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Free efile tax return 2013     7. Free efile tax return 2013   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Free efile tax return 2013     8. Free efile tax return 2013   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Free efile tax return 2013     9. Free efile tax return 2013   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Free efile tax return 2013     10. Free efile tax return 2013   Subtract the amount on line 9 from the amount on line 8 and enter the result. Free efile tax return 2013 If zero or less, stop here. Free efile tax return 2013 You cannot increase your 2013 credit by any previous year's expenses 10. Free efile tax return 2013     11. Free efile tax return 2013   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Free efile tax return 2013     12. Free efile tax return 2013   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Free efile tax return 2013             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Free efile tax return 2013 35                 15,000 — 17,000     . Free efile tax return 2013 34                 17,000 — 19,000     . Free efile tax return 2013 33                 19,000 — 21,000     . Free efile tax return 2013 32                 21,000 — 23,000     . Free efile tax return 2013 31                 23,000 — 25,000     . Free efile tax return 2013 30                 25,000 — 27,000     . Free efile tax return 2013 29                 27,000 — 29,000     . Free efile tax return 2013 28                 29,000 — 31,000     . Free efile tax return 2013 27                 31,000 — 33,000     . Free efile tax return 2013 26                 33,000 — 35,000     . Free efile tax return 2013 25                 35,000 — 37,000     . Free efile tax return 2013 24                 37,000 — 39,000     . Free efile tax return 2013 23                 39,000 — 41,000     . Free efile tax return 2013 22                 41,000 — 43,000     . Free efile tax return 2013 21                 43,000 — No limit     . Free efile tax return 2013 20           13. Free efile tax return 2013   Multiply line 10 by line 12. Free efile tax return 2013 Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Free efile tax return 2013 Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Free efile tax return 2013       Worksheet A. Free efile tax return 2013 Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Free efile tax return 2013 1. Free efile tax return 2013   Enter your 2012 qualified expenses paid in 2012 1. Free efile tax return 2013   $2,000 2. Free efile tax return 2013   Enter your 2012 qualified expenses paid in 2013 2. Free efile tax return 2013   600 3. Free efile tax return 2013   Add the amounts on lines 1 and 2 3. Free efile tax return 2013   2,600 4. Free efile tax return 2013   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Free efile tax return 2013   3,000 5. Free efile tax return 2013   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Free efile tax return 2013   0 6. Free efile tax return 2013   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Free efile tax return 2013   3,000 7. Free efile tax return 2013   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Free efile tax return 2013   14,000 8. Free efile tax return 2013   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Free efile tax return 2013   2,600 9. Free efile tax return 2013   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Free efile tax return 2013   2,000 10. Free efile tax return 2013   Subtract the amount on line 9 from the amount on line 8 and enter the result. Free efile tax return 2013 If zero or less, stop here. Free efile tax return 2013 You cannot increase your 2013 credit by any previous year's expenses 10. Free efile tax return 2013   600 11. Free efile tax return 2013   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Free efile tax return 2013   30,000 12. Free efile tax return 2013   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Free efile tax return 2013   . Free efile tax return 2013 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Free efile tax return 2013 35                 15,000 — 17,000     . Free efile tax return 2013 34                 17,000 — 19,000     . Free efile tax return 2013 33                 19,000 — 21,000     . Free efile tax return 2013 32                 21,000 — 23,000     . Free efile tax return 2013 31                 23,000 — 25,000     . Free efile tax return 2013 30                 25,000 — 27,000     . Free efile tax return 2013 29                 27,000 — 29,000     . Free efile tax return 2013 28                 29,000 — 31,000     . Free efile tax return 2013 27                 31,000 — 33,000     . Free efile tax return 2013 26                 33,000 — 35,000     . Free efile tax return 2013 25                 35,000 — 37,000     . Free efile tax return 2013 24                 37,000 — 39,000     . Free efile tax return 2013 23                 39,000 — 41,000     . Free efile tax return 2013 22                 41,000 — 43,000     . Free efile tax return 2013 21                 43,000 — No limit     . Free efile tax return 2013 20           13. Free efile tax return 2013   Multiply line 10 by line 12. Free efile tax return 2013 Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Free efile tax return 2013 Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Free efile tax return 2013   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Free efile tax return 2013 You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free efile tax return 2013 Form 1040, Form 1040A, or Form 1040NR. Free efile tax return 2013    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Free efile tax return 2013 Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Free efile tax return 2013 Limit on credit. Free efile tax return 2013    The amount of credit you can claim is limited to your tax. Free efile tax return 2013 For more information, see the Instructions for Form 2441. Free efile tax return 2013 Tax credit not refundable. Free efile tax return 2013   You cannot get a refund for any part of the credit that is more than this limit. Free efile tax return 2013 Recordkeeping. Free efile tax return 2013 You should keep records of your work-related expenses. Free efile tax return 2013 Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Free efile tax return 2013 Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Free efile tax return 2013 Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Free efile tax return 2013 If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Free efile tax return 2013 If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Free efile tax return 2013 Self-employed persons who are in business for themselves are not household employees. Free efile tax return 2013 Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Free efile tax return 2013 If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Free efile tax return 2013 This control could include providing rules of conduct and appearance and requiring regular reports. Free efile tax return 2013 In this case, you do not have to pay employment taxes. Free efile tax return 2013 But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Free efile tax return 2013 If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Free efile tax return 2013 Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Free efile tax return 2013 Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Free efile tax return 2013 Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Free efile tax return 2013 For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Free efile tax return 2013 State employment tax. Free efile tax return 2013   You may also have to pay state unemployment tax. Free efile tax return 2013 Contact your state unemployment tax office for information. Free efile tax return 2013 You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Free efile tax return 2013 For a list of state unemployment tax agencies, visit the U. Free efile tax return 2013 S. Free efile tax return 2013 Department of Labor's website. Free efile tax return 2013 To find that website, use the link in Publication 926 or search online. Free efile tax return 2013 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 efile tax return 2013 Free help with your tax return. Free efile tax return 2013   You can get free help preparing your return nationwide from IRS-certified volunteers. Free efile tax return 2013 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free efile tax return 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free efile tax return 2013 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 efile tax return 2013 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free efile tax return 2013 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free efile tax return 2013 gov, download the IRS2Go app, or call 1-800-906-9887. Free efile tax return 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free efile tax return 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free efile tax return 2013 aarp. Free efile tax return 2013 org/money/taxaide or call 1-888-227-7669. Free efile tax return 2013 For more information on these programs, go to IRS. Free efile tax return 2013 gov and enter “VITA” in the search box. Free efile tax return 2013 Internet. Free efile tax return 2013    IRS. Free efile tax return 2013 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free efile tax return 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Free efile tax return 2013 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 efile tax return 2013 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free efile tax return 2013 gov or download the IRS2Go app and select the Refund Status option. Free efile tax return 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free efile tax return 2013 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 efile tax return 2013 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free efile tax return 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free efile tax return 2013 Use the Interactive Tax Assistant (ITA) to research your tax questions. Free efile tax return 2013 No need to wait on the phone or stand in line. Free efile tax return 2013 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 efile tax return 2013 When you reach the response screen, you can print the entire interview and the final response for your records. Free efile tax return 2013 New subject areas are added on a regular basis. Free efile tax return 2013  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free efile tax return 2013 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free efile tax return 2013 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free efile tax return 2013 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free efile tax return 2013 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 efile tax return 2013 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 efile tax return 2013 You can also ask the IRS to mail a return or an account transcript to you. Free efile tax return 2013 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free efile tax return 2013 gov or by calling 1-800-908-9946. Free efile tax return 2013 Tax return and tax account transcripts are generally available for the current year and the past three years. Free efile tax return 2013 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free efile tax return 2013 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free efile tax return 2013 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 efile tax return 2013 Check the status of your amended return using Where's My Amended Return? Go to IRS. Free efile tax return 2013 gov and enter Where's My Amended Return? in the search box. Free efile tax return 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free efile tax return 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Free efile tax return 2013 Make a payment using one of several safe and convenient electronic payment options available on IRS. Free efile tax return 2013 gov. Free efile tax return 2013 Select the Payment tab on the front page of IRS. Free efile tax return 2013 gov for more information. Free efile tax return 2013 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free efile tax return 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free efile tax return 2013 gov. Free efile tax return 2013 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 efile tax return 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free efile tax return 2013 gov. Free efile tax return 2013 Request an Electronic Filing PIN by going to IRS. Free efile tax return 2013 gov and entering Electronic Filing PIN in the search box. Free efile tax return 2013 Download forms, instructions and publications, including accessible versions for people with disabilities. Free efile tax return 2013 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free efile tax return 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free efile tax return 2013 An employee can answer questions about your tax account or help you set up a payment plan. Free efile tax return 2013 Before you visit, check the Office Locator on IRS. Free efile tax return 2013 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 efile tax return 2013 If you have a special need, such as a disability, you can request an appointment. Free efile tax return 2013 Call the local number listed in the Office Locator, or look in the phone book under Unit
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U.S. Geological Survey (USGS)

The U.S. Geological Survey is the nation's largest water, earth, and biological science and civilian mapping agency. It collects, monitors, analyzes, and provides scientific understanding of natural resource conditions, issues, and problems.

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Website: U.S. Geological Survey (USGS)

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The Free Efile Tax Return 2013

Free efile tax return 2013 6. Free efile tax return 2013   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Free efile tax return 2013 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Free efile tax return 2013 In determining your U. Free efile tax return 2013 S. Free efile tax return 2013 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Free efile tax return 2013 The most common dual-status tax years are the years of arrival and departure. Free efile tax return 2013 See Dual-Status Aliens in chapter 1. Free efile tax return 2013 If you are married and choose to be treated as a U. Free efile tax return 2013 S. Free efile tax return 2013 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Free efile tax return 2013 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Free efile tax return 2013 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Free efile tax return 2013 S. Free efile tax return 2013 Individual Income Tax Return 1040-C U. Free efile tax return 2013 S. Free efile tax return 2013 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Free efile tax return 2013 S. Free efile tax return 2013 Estimated Tax for Nonresident Alien Individuals 1040NR U. Free efile tax return 2013 S. Free efile tax return 2013 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Free efile tax return 2013 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Free efile tax return 2013 If you have not previously established a fiscal tax year, your tax year is the calendar year. Free efile tax return 2013 A calendar year is 12 consecutive months ending on December 31. Free efile tax return 2013 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Free efile tax return 2013 S. Free efile tax return 2013 resident for any calendar year, you will be treated as a U. Free efile tax return 2013 S. Free efile tax return 2013 resident for any part of your fiscal year that falls within that calendar year. Free efile tax return 2013 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Free efile tax return 2013 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Free efile tax return 2013 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Free efile tax return 2013 For the part of the year you are a nonresident alien, you are taxed on income from U. Free efile tax return 2013 S. Free efile tax return 2013 sources and on certain foreign source income treated as effectively connected with a U. Free efile tax return 2013 S. Free efile tax return 2013 trade or business. Free efile tax return 2013 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Free efile tax return 2013 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Free efile tax return 2013 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Free efile tax return 2013 S. Free efile tax return 2013 citizen after receiving it and before the end of the year. Free efile tax return 2013 Income from U. Free efile tax return 2013 S. Free efile tax return 2013 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Free efile tax return 2013 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Free efile tax return 2013 In certain cases, however, treaty provisions may apply while you were a resident alien. Free efile tax return 2013 See chapter 9 for more information. Free efile tax return 2013 When determining what income is taxed in the United States, you must consider exemptions under U. Free efile tax return 2013 S. Free efile tax return 2013 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Free efile tax return 2013 For a further discussion of tax treaties, see chapter 9. Free efile tax return 2013 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Free efile tax return 2013 1) Standard deduction. Free efile tax return 2013   You cannot use the standard deduction allowed on Form 1040. Free efile tax return 2013 However, you can itemize any allowable deductions. Free efile tax return 2013 2) Exemptions. Free efile tax return 2013   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Free efile tax return 2013 3) Head of household. Free efile tax return 2013   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Free efile tax return 2013 4) Joint return. Free efile tax return 2013   You cannot file a joint return. Free efile tax return 2013 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Free efile tax return 2013 5) Tax rates. Free efile tax return 2013   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Free efile tax return 2013 S. Free efile tax return 2013 trade or business. Free efile tax return 2013 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Free efile tax return 2013 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Free efile tax return 2013 S. Free efile tax return 2013 national. Free efile tax return 2013  See the instructions for Form 1040NR to see if you qualify. Free efile tax return 2013    A U. Free efile tax return 2013 S. Free efile tax return 2013 national is an individual who, although not a U. Free efile tax return 2013 S. Free efile tax return 2013 citizen, owes his or her allegiance to the United States. Free efile tax return 2013 U. Free efile tax return 2013 S. Free efile tax return 2013 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Free efile tax return 2013 S. Free efile tax return 2013 nationals instead of U. Free efile tax return 2013 S. Free efile tax return 2013 citizens. Free efile tax return 2013 6) Tax credits. Free efile tax return 2013   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Free efile tax return 2013 S. Free efile tax return 2013 citizen or resident, as discussed in chapter 1. Free efile tax return 2013 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free efile tax return 2013 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Free efile tax return 2013 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Free efile tax return 2013 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free efile tax return 2013 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Free efile tax return 2013 S. Free efile tax return 2013 national, or Student or business apprentice from India. Free efile tax return 2013 For more information, see Exemptions in chapter 5. Free efile tax return 2013 How To Figure Tax When you figure your U. Free efile tax return 2013 S. Free efile tax return 2013 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Free efile tax return 2013 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Free efile tax return 2013 S. Free efile tax return 2013 citizens and residents. Free efile tax return 2013 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Free efile tax return 2013 You cannot take any deductions against this income. Free efile tax return 2013 Social security and railroad retirement benefits. Free efile tax return 2013   During the part of the year you are a nonresident alien, 85% of any U. Free efile tax return 2013 S. Free efile tax return 2013 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Free efile tax return 2013 (See The 30% Tax in chapter 4. Free efile tax return 2013 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Free efile tax return 2013 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Free efile tax return 2013 If you received U. Free efile tax return 2013 S. Free efile tax return 2013 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Free efile tax return 2013 You will not receive separate statements for the benefits received during your periods of U. Free efile tax return 2013 S. Free efile tax return 2013 residence and nonresidence. Free efile tax return 2013 Therefore, it is important for you to keep careful records of these amounts. Free efile tax return 2013 You will need this information to properly complete your return and determine your tax liability. Free efile tax return 2013 If you received railroad retirement benefits while you were a nonresident alien, the U. Free efile tax return 2013 S. Free efile tax return 2013 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Free efile tax return 2013 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Free efile tax return 2013 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Free efile tax return 2013 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Free efile tax return 2013 There are certain restrictions that may apply. Free efile tax return 2013 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Free efile tax return 2013 Foreign tax credit. Free efile tax return 2013   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Free efile tax return 2013   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Free efile tax return 2013 For more information, see the Instructions for Form 1116 and Publication 514. Free efile tax return 2013 Child and dependent care credit. Free efile tax return 2013   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Free efile tax return 2013 Generally, you must be able to claim an exemption for your dependent. Free efile tax return 2013   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Free efile tax return 2013   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Free efile tax return 2013   For more information, get Publication 503 and Form 2441. Free efile tax return 2013 Retirement savings contributions credit. Free efile tax return 2013   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Free efile tax return 2013 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Free efile tax return 2013 Use Form 8880 to figure the credit. Free efile tax return 2013 For more information, see Publication 590. Free efile tax return 2013 Child tax credit. Free efile tax return 2013   You may be able to take this credit if you have a qualifying child. Free efile tax return 2013   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Free efile tax return 2013 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Free efile tax return 2013 Is a U. Free efile tax return 2013 S. Free efile tax return 2013 citizen, a U. Free efile tax return 2013 S. Free efile tax return 2013 national, or a resident alien. Free efile tax return 2013 Did not provide over half of his or her own support for 2013. Free efile tax return 2013 Lived with you more than half of 2013. Free efile tax return 2013 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free efile tax return 2013 Is claimed as a dependent on your return. Free efile tax return 2013 An adopted child is always treated as your own child. Free efile tax return 2013 An adopted child includes a child lawfully placed with you for legal adoption. Free efile tax return 2013   See your form instructions for additional details. Free efile tax return 2013 Adoption credit. Free efile tax return 2013   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free efile tax return 2013 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free efile tax return 2013 To claim the adoption credit, file Form 8839 with the U. Free efile tax return 2013 S. Free efile tax return 2013 income tax return that you file. Free efile tax return 2013   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Free efile tax return 2013 S. Free efile tax return 2013 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Free efile tax return 2013 Payments You can report as payments against your U. Free efile tax return 2013 S. Free efile tax return 2013 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Free efile tax return 2013 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Free efile tax return 2013 S. Free efile tax return 2013 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Free efile tax return 2013 Forms To File The U. Free efile tax return 2013 S. Free efile tax return 2013 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Free efile tax return 2013 Resident at end of year. Free efile tax return 2013   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Free efile tax return 2013 S. Free efile tax return 2013 resident on the last day of the tax year. Free efile tax return 2013 Write “Dual-Status Return” across the top of the return. Free efile tax return 2013 Attach a statement to your return to show the income for the part of the year you are a nonresident. Free efile tax return 2013 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Free efile tax return 2013 Nonresident at end of year. Free efile tax return 2013   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Free efile tax return 2013 S. Free efile tax return 2013 resident on the last day of the tax year. Free efile tax return 2013 Write “Dual-Status Return” across the top of the return. Free efile tax return 2013 Attach a statement to your return to show the income for the part of the year you are a resident. Free efile tax return 2013 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Free efile tax return 2013   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Free efile tax return 2013 For more information, see Expatriation Tax in chapter 4. Free efile tax return 2013 Statement. Free efile tax return 2013   Any statement must have your name, address, and taxpayer identification number on it. Free efile tax return 2013 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Free efile tax return 2013 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Free efile tax return 2013 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Free efile tax return 2013 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Free efile tax return 2013 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Free efile tax return 2013 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Free efile tax return 2013 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Free efile tax return 2013 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Free efile tax return 2013 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Free efile tax return 2013 O. Free efile tax return 2013 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Free efile tax return 2013 Prev  Up  Next   Home   More Online Publications