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Free Federal And State Tax Filing 2012 Online

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Free Federal And State Tax Filing 2012 Online

Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online The care must be for one or more qualifying persons who are identified on Form 2441. Free federal and state tax filing 2012 online (See Qualifying Person Test. Free federal and state tax filing 2012 online ) You (and your spouse if filing jointly) must have earned income during the year. Free federal and state tax filing 2012 online (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Free federal and state tax filing 2012 online ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Free federal and state tax filing 2012 online (See Work-Related Expense Test, later. Free federal and state tax filing 2012 online ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online See Payments to Relatives or Dependents under Work-Related Expense Test, later. Free federal and state tax filing 2012 online Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Free federal and state tax filing 2012 online If you are married, you must file a joint return, unless an exception applies to you. Free federal and state tax filing 2012 online See Joint Return Test, later. Free federal and state tax filing 2012 online You must identify the care provider on your tax return. Free federal and state tax filing 2012 online (See Provider Identification Test, later. Free federal and state tax filing 2012 online ) 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 federal and state tax filing 2012 online (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 federal and state tax filing 2012 online See Reduced Dollar Limit under How To Figure the Credit, later. Free federal and state tax filing 2012 online ) These tests are presented in Figure A and are also explained in detail in this publication. Free federal and state tax filing 2012 online Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Dependent defined. Free federal and state tax filing 2012 online   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Free federal and state tax filing 2012 online To be your dependent, a person must be your qualifying child (or your qualifying relative). Free federal and state tax filing 2012 online Qualifying child. Free federal and state tax filing 2012 online   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Free federal and state tax filing 2012 online More information. Free federal and state tax filing 2012 online   For more information about who is a dependent or a qualifying child, see Publication 501. Free federal and state tax filing 2012 online Physically or mentally not able to care for oneself. Free federal and state tax filing 2012 online   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Free federal and state tax filing 2012 online Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Free federal and state tax filing 2012 online Person qualifying for part of year. Free federal and state tax filing 2012 online   You determine a person's qualifying status each day. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Also see Yearly limit under Dollar Limit, later. Free federal and state tax filing 2012 online Birth or death of otherwise qualifying person. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Taxpayer identification number. Free federal and state tax filing 2012 online   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Free federal and state tax filing 2012 online If the correct information is not shown, the credit may be reduced or disallowed. Free federal and state tax filing 2012 online Individual taxpayer identification number (ITIN) for aliens. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online The ITIN is entered wherever an SSN is requested on a tax return. Free federal and state tax filing 2012 online If the alien does not have an ITIN, he or she must apply for one. Free federal and state tax filing 2012 online See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Free federal and state tax filing 2012 online   An ITIN is for tax use only. Free federal and state tax filing 2012 online It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Free federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online law. Free federal and state tax filing 2012 online Adoption taxpayer identification number (ATIN). Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online File Form W-7A, Application for Taxpayer Identification Number for Pending U. Free federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online Adoptions. Free federal and state tax filing 2012 online Child of divorced or separated parents or parents living apart. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online For details and an exception for a parent who works at night, see Publication 501. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Please click here for the text description of the image. Free federal and state tax filing 2012 online Figure a. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Earned income. Free federal and state tax filing 2012 online   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Free federal and state tax filing 2012 online A net loss from self-employment reduces earned income. Free federal and state tax filing 2012 online Earned income also includes strike benefits and any disability pay you report as wages. Free federal and state tax filing 2012 online   Generally, only taxable compensation is included. Free federal and state tax filing 2012 online However, you can elect to include nontaxable combat pay in earned income. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online (In other words, if one of you makes the election, the other one can also make it but does not have to. Free federal and state tax filing 2012 online ) 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 federal and state tax filing 2012 online You should figure your credit both ways and make the election if it gives you a greater tax benefit. Free federal and state tax filing 2012 online    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 federal and state tax filing 2012 online Members of certain religious faiths opposed to social security. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Form 4361. Free federal and state tax filing 2012 online   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Free federal and state tax filing 2012 online This includes wages, salaries, tips, and other taxable employee compensation. Free federal and state tax filing 2012 online   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Free federal and state tax filing 2012 online Examples include fees for performing marriages and honoraria for delivering speeches. Free federal and state tax filing 2012 online   Any amount you received for work that is not related to your ministerial duties is earned income. Free federal and state tax filing 2012 online Form 4029. Free federal and state tax filing 2012 online   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Free federal and state tax filing 2012 online   However, amounts you received as a self-employed individual do not count as earned income. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online trade or business, or Any amount received for work while an inmate in a penal institution. Free federal and state tax filing 2012 online Rule for student-spouse or spouse not able to care for self. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online (Your spouse also must live with you for more than half the year. Free federal and state tax filing 2012 online )   If you are filing a joint return, this rule also applies to you. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online   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 federal and state tax filing 2012 online   This rule applies to only one spouse for any one month. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Full-time student. Free federal and state tax filing 2012 online    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 federal and state tax filing 2012 online You must have been a full-time student for some part of each of 5 calendar months during the year. Free federal and state tax filing 2012 online (The months need not be consecutive. Free federal and state tax filing 2012 online ) School. Free federal and state tax filing 2012 online   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Free federal and state tax filing 2012 online A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Free federal and state tax filing 2012 online Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Free federal and state tax filing 2012 online Expenses are considered work-related only if both of the following are true. Free federal and state tax filing 2012 online They allow you (and your spouse if filing jointly) to work or look for work. Free federal and state tax filing 2012 online They are for a qualifying person's care. Free federal and state tax filing 2012 online Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Free federal and state tax filing 2012 online If you are married, generally both you and your spouse must work or look for work. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Your work can be for others or in your own business or partnership. Free federal and state tax filing 2012 online It can be either full time or part time. Free federal and state tax filing 2012 online Work also includes actively looking for work. Free federal and state tax filing 2012 online However, if you do not find a job and have no earned income for the year, you cannot take this credit. Free federal and state tax filing 2012 online See Earned Income Test, earlier. Free federal and state tax filing 2012 online An expense is not considered work-related merely because you had it while you were working. Free federal and state tax filing 2012 online The purpose of the expense must be to allow you to work. Free federal and state tax filing 2012 online Whether your expenses allow you to work or look for work depends on the facts. Free federal and state tax filing 2012 online Example 1. Free federal and state tax filing 2012 online The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Free federal and state tax filing 2012 online Example 2. Free federal and state tax filing 2012 online You work during the day. Free federal and state tax filing 2012 online Your spouse works at night and sleeps during the day. Free federal and state tax filing 2012 online You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Free federal and state tax filing 2012 online Your expenses are considered work-related. Free federal and state tax filing 2012 online Volunteer work. Free federal and state tax filing 2012 online   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Free federal and state tax filing 2012 online Work for part of year. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Temporary absence from work. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Instead, you can figure your credit including the expenses you paid for the period of absence. Free federal and state tax filing 2012 online   An absence of 2 weeks or less is a short, temporary absence. Free federal and state tax filing 2012 online An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Free federal and state tax filing 2012 online Example. Free federal and state tax filing 2012 online You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Free federal and state tax filing 2012 online You become ill and miss 4 months of work but receive sick pay. Free federal and state tax filing 2012 online You continue to pay the nanny to care for the children while you are ill. Free federal and state tax filing 2012 online Your absence is not a short, temporary absence, and your expenses are not considered work-related. Free federal and state tax filing 2012 online Part-time work. Free federal and state tax filing 2012 online   If you work part-time, you generally must figure your expenses for each day. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Any day when you work at least 1 hour is a day of work. Free federal and state tax filing 2012 online Example 1. Free federal and state tax filing 2012 online You work 3 days a week. Free federal and state tax filing 2012 online While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Free federal and state tax filing 2012 online You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Free federal and state tax filing 2012 online Your child attends the center 5 days a week. Free federal and state tax filing 2012 online Your work-related expenses are limited to $150 a week. Free federal and state tax filing 2012 online Example 2. Free federal and state tax filing 2012 online The facts are the same as in Example 1 except the center does not offer a 3-day option. Free federal and state tax filing 2012 online The entire $250 weekly fee may be a work-related expense. Free federal and state tax filing 2012 online Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Free federal and state tax filing 2012 online You do not have to choose the least expensive way of providing the care. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Free federal and state tax filing 2012 online Expenses for household services qualify if part of the services is for the care of qualifying persons. Free federal and state tax filing 2012 online See Household Services, later. Free federal and state tax filing 2012 online Expenses not for care. Free federal and state tax filing 2012 online   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Otherwise, see the discussion of Expenses partly work-related, later. Free federal and state tax filing 2012 online   Child support payments are not for care and do not qualify for the credit. Free federal and state tax filing 2012 online Education. Free federal and state tax filing 2012 online   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Free federal and state tax filing 2012 online   Expenses to attend kindergarten or a higher grade are not expenses for care. Free federal and state tax filing 2012 online Do not use these expenses to figure your credit. Free federal and state tax filing 2012 online   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Free federal and state tax filing 2012 online   Summer school and tutoring programs are not for care. Free federal and state tax filing 2012 online Example 1. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Free federal and state tax filing 2012 online You can count the total cost when you figure the credit. Free federal and state tax filing 2012 online Example 2. Free federal and state tax filing 2012 online You place your 10-year-old child in a boarding school so you can work full time. Free federal and state tax filing 2012 online Only the part of the boarding school expense that is for the care of your child is a work-related expense. Free federal and state tax filing 2012 online You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Free federal and state tax filing 2012 online You cannot count any part of the amount you pay the school for your child's education. Free federal and state tax filing 2012 online Care outside your home. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Dependent care center. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Camp. Free federal and state tax filing 2012 online   The cost of sending your child to an overnight camp is not considered a work-related expense. Free federal and state tax filing 2012 online    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 federal and state tax filing 2012 online Transportation. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online This includes transportation by bus, subway, taxi, or private car. Free federal and state tax filing 2012 online However, transportation not provided by a care provider is not for the care of a qualifying person. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Fees and deposits. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Free federal and state tax filing 2012 online Example 1. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online The fee you paid is a work-related expense. Free federal and state tax filing 2012 online Example 2. Free federal and state tax filing 2012 online You placed a deposit with a preschool to reserve a place for your 3-year-old child. Free federal and state tax filing 2012 online You later sent your child to a different preschool and forfeited the deposit. Free federal and state tax filing 2012 online The forfeited deposit is not for care and so is not a work-related expense. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Definition. Free federal and state tax filing 2012 online   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Free federal and state tax filing 2012 online They include the services of a housekeeper, maid, or cook. Free federal and state tax filing 2012 online However, they do not include the services of a chauffeur, bartender, or gardener. Free federal and state tax filing 2012 online Housekeeper. Free federal and state tax filing 2012 online   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Free federal and state tax filing 2012 online Expenses partly work-related. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online To figure your credit, count only the part that is work-related. Free federal and state tax filing 2012 online However, you do not have to divide the expense if only a small part is for other purposes. Free federal and state tax filing 2012 online Example. Free federal and state tax filing 2012 online You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Free federal and state tax filing 2012 online The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Free federal and state tax filing 2012 online You do not have to divide the expenses. Free federal and state tax filing 2012 online You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online However, the dollar limit (discussed later) is based on one qualifying person, not two. Free federal and state tax filing 2012 online Meals and lodging provided for housekeeper. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Free federal and state tax filing 2012 online Example. Free federal and state tax filing 2012 online To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Free federal and state tax filing 2012 online You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Free federal and state tax filing 2012 online However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Free federal and state tax filing 2012 online Taxes paid on wages. Free federal and state tax filing 2012 online   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Free federal and state tax filing 2012 online For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Joint Return Test Generally, married couples must file a joint return to take the credit. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Legally separated. Free federal and state tax filing 2012 online   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Free federal and state tax filing 2012 online You may be eligible to take the credit on your return using head of household filing status. Free federal and state tax filing 2012 online Married and living apart. Free federal and state tax filing 2012 online   You are not considered married and are eligible to take the credit if all the following apply. Free federal and state tax filing 2012 online You file a return apart from your spouse. Free federal and state tax filing 2012 online Your home is the home of a qualifying person for more than half the year. Free federal and state tax filing 2012 online You pay more than half the cost of keeping up your home for the year. Free federal and state tax filing 2012 online Your spouse does not live in your home for the last 6 months of the year. Free federal and state tax filing 2012 online Costs of keeping up a home. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Free federal and state tax filing 2012 online   They also do not include the purchase, permanent improvement, or replacement of property. Free federal and state tax filing 2012 online For example, you cannot include the cost of replacing a water heater. Free federal and state tax filing 2012 online However, you can include the cost of repairing a water heater. Free federal and state tax filing 2012 online Death of spouse. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Free federal and state tax filing 2012 online Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Free federal and state tax filing 2012 online Use Form 2441, Part I, to show the information. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Information needed. Free federal and state tax filing 2012 online   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Free federal and state tax filing 2012 online    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Free federal and state tax filing 2012 online If the care provider is an organization, then it is the employer identification number (EIN). Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Getting the information. Free federal and state tax filing 2012 online    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online    You should keep this information with your tax records. Free federal and state tax filing 2012 online Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Free federal and state tax filing 2012 online Due diligence. Free federal and state tax filing 2012 online   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Free federal and state tax filing 2012 online However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Free federal and state tax filing 2012 online Provider refusal. Free federal and state tax filing 2012 online    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 federal and state tax filing 2012 online Enter “See Attached Statement” in the columns calling for the information you do not have. Free federal and state tax filing 2012 online Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Free federal and state tax filing 2012 online Be sure to write your name and social security number on this statement. Free federal and state tax filing 2012 online The statement will show that you used due diligence in trying to furnish the necessary information. Free federal and state tax filing 2012 online U. Free federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online citizens and resident aliens living abroad. Free federal and state tax filing 2012 online   If you are living abroad, your care provider may not have, and may not be required to get, a U. Free federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online taxpayer identification number (for example, an SSN or an EIN). Free federal and state tax filing 2012 online If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Free federal and state tax filing 2012 online How To Figure the Credit Your credit is a percentage of your work-related expenses. Free federal and state tax filing 2012 online Your expenses are subject to the earned income limit and the dollar limit. Free federal and state tax filing 2012 online The percentage is based on your adjusted gross income. Free federal and state tax filing 2012 online Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Free federal and state tax filing 2012 online Expenses prepaid in an earlier year. Free federal and state tax filing 2012 online   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Free federal and state tax filing 2012 online Claim the expenses for the later year as if they were actually paid in that later year. Free federal and state tax filing 2012 online Expenses not paid until the following year. Free federal and state tax filing 2012 online   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Free federal and state tax filing 2012 online You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Free federal and state tax filing 2012 online See Payments for prior year's expenses under Amount of Credit, later. Free federal and state tax filing 2012 online If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Free federal and state tax filing 2012 online You may be able to claim a credit for them on your 2014 return. Free federal and state tax filing 2012 online Expenses reimbursed. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Example. Free federal and state tax filing 2012 online You paid work-related expenses of $3,000. Free federal and state tax filing 2012 online You are reimbursed $2,000 by a state social services agency. Free federal and state tax filing 2012 online You can use only $1,000 to figure your credit. Free federal and state tax filing 2012 online Medical expenses. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online For information on medical expenses, see Publication 502, Medical and Dental Expenses. Free federal and state tax filing 2012 online    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Free federal and state tax filing 2012 online Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Free federal and state tax filing 2012 online See Reduced Dollar Limit, later. Free federal and state tax filing 2012 online But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Free federal and state tax filing 2012 online Dependent care benefits. Free federal and state tax filing 2012 online    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 federal and state tax filing 2012 online Your salary may have been reduced to pay for these benefits. Free federal and state tax filing 2012 online If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Free federal and state tax filing 2012 online See Statement for employee, later. Free federal and state tax filing 2012 online Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Free federal and state tax filing 2012 online   Enter the amount of these benefits on Form 2441, Part III, line 12. Free federal and state tax filing 2012 online Exclusion or deduction. Free federal and state tax filing 2012 online   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free federal and state tax filing 2012 online Your employer can tell you whether your benefit plan qualifies. Free federal and state tax filing 2012 online To claim the exclusion, you must complete Part III of Form 2441. Free federal and state tax filing 2012 online You cannot use Form 1040EZ. Free federal and state tax filing 2012 online   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free federal and state tax filing 2012 online Therefore, you would not get an exclusion from wages. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online To claim the deduction, you must use Form 2441. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online   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 federal and state tax filing 2012 online    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 federal and state tax filing 2012 online Statement for employee. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Effect of exclusion on credit. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Example. Free federal and state tax filing 2012 online You remarried on December 3. Free federal and state tax filing 2012 online Your earned income for the year was $18,000. Free federal and state tax filing 2012 online Your new spouse's earned income for the year was $2,000. Free federal and state tax filing 2012 online You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Separated spouse. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Use only your income in figuring the earned income limit. Free federal and state tax filing 2012 online Surviving spouse. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Community property laws. Free federal and state tax filing 2012 online   Disregard community property laws when you figure earned income for this credit. Free federal and state tax filing 2012 online Self-employment earnings. Free federal and state tax filing 2012 online   If you are self-employed, include your net earnings in earned income. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Free federal and state tax filing 2012 online Clergy or church employee. Free federal and state tax filing 2012 online   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Free federal and state tax filing 2012 online Statutory employee. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Net loss. Free federal and state tax filing 2012 online   You must reduce your earned income by any net loss from self-employment. Free federal and state tax filing 2012 online Optional method if earnings are low or a net loss. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Get Publication 334, Tax Guide for Small Business, for details. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online You or your spouse is a student or not able to care for self. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Spouse works. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Spouse qualifies for part of month. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online You are a student or not able to care for self. Free federal and state tax filing 2012 online   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Free federal and state tax filing 2012 online Both spouses qualify. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Example. Free federal and state tax filing 2012 online Jim works and keeps up a home for himself and his wife Sharon. Free federal and state tax filing 2012 online Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Free federal and state tax filing 2012 online During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Free federal and state tax filing 2012 online These expenses also qualify as medical expenses. Free federal and state tax filing 2012 online Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Free federal and state tax filing 2012 online Jim and Sharon's earned income limit is the smallest of the following amounts. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Free federal and state tax filing 2012 online This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Free federal and state tax filing 2012 online If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Free federal and state tax filing 2012 online This limit does not need to be divided equally among them. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Yearly limit. Free federal and state tax filing 2012 online   The dollar limit is a yearly limit. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Example 1. Free federal and state tax filing 2012 online You pay $500 a month for after-school care for your son. Free federal and state tax filing 2012 online He turned 13 on May 1 and is no longer a qualifying person. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Example 2. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online You paid $300 per month for the childcare. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Your reduced dollar limit is figured on Form 2441, Part III. Free federal and state tax filing 2012 online See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Free federal and state tax filing 2012 online Example 1. Free federal and state tax filing 2012 online George is a widower with one child and earns $24,000 a year. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online His employer pays an additional $1,000 under a qualified dependent care benefit plan. Free federal and state tax filing 2012 online This $1,000 is excluded from George's income. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online This is because his dollar limit is reduced as shown next. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Randall is married and both he and his wife are employed. Free federal and state tax filing 2012 online Each has earned income in excess of $6,000. Free federal and state tax filing 2012 online They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Free federal and state tax filing 2012 online Randall's work-related expenses are $6,000 for the year. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online This is because his dollar limit is reduced as shown next. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free federal and state tax filing 2012 online The following table shows the percentage to use based on adjusted gross income. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online You should show the expenses for each person on Form 2441, line 2, column (c). Free federal and state tax filing 2012 online However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Free federal and state tax filing 2012 online You should list -0- for the one person and the actual amount for the second person. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Example. Free federal and state tax filing 2012 online Roger and Megan Paris have two qualifying children. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Free federal and state tax filing 2012 online Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Free federal and state tax filing 2012 online Line 30 tells them to complete line 2 without including any dependent care benefits. Free federal and state tax filing 2012 online They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Free federal and state tax filing 2012 online However, their son James has special needs and they paid $18,500 for his care. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Payments for prior year's expenses. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online Attach a statement to your form showing how you figured the additional amount from 2012. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Free federal and state tax filing 2012 online Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Free federal and state tax filing 2012 online See Worksheet A. Free federal and state tax filing 2012 online Example. Free federal and state tax filing 2012 online In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Free federal and state tax filing 2012 online Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Free federal and state tax filing 2012 online Their adjusted gross income for 2012 was $30,000. Free federal and state tax filing 2012 online Sam's earned income of $14,000 was less than Kate's earned income. Free federal and state tax filing 2012 online A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Free federal and state tax filing 2012 online It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Free federal and state tax filing 2012 online The filled-in Worksheet A they used to figure this credit is shown later. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Free federal and state tax filing 2012 online Worksheet A. Free federal and state tax filing 2012 online Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Free federal and state tax filing 2012 online 1. Free federal and state tax filing 2012 online   Enter your 2012 qualified expenses paid in 2012 1. Free federal and state tax filing 2012 online     2. Free federal and state tax filing 2012 online   Enter your 2012 qualified expenses paid in 2013 2. Free federal and state tax filing 2012 online     3. Free federal and state tax filing 2012 online   Add the amounts on lines 1 and 2 3. Free federal and state tax filing 2012 online     4. Free federal and state tax filing 2012 online   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Free federal and state tax filing 2012 online     5. Free federal and state tax filing 2012 online   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Free federal and state tax filing 2012 online     6. Free federal and state tax filing 2012 online   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Free federal and state tax filing 2012 online     7. Free federal and state tax filing 2012 online   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Free federal and state tax filing 2012 online     8. Free federal and state tax filing 2012 online   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Free federal and state tax filing 2012 online     9. Free federal and state tax filing 2012 online   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Free federal and state tax filing 2012 online     10. Free federal and state tax filing 2012 online   Subtract the amount on line 9 from the amount on line 8 and enter the result. Free federal and state tax filing 2012 online If zero or less, stop here. Free federal and state tax filing 2012 online You cannot increase your 2013 credit by any previous year's expenses 10. Free federal and state tax filing 2012 online     11. Free federal and state tax filing 2012 online   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Free federal and state tax filing 2012 online     12. Free federal and state tax filing 2012 online   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Free federal and state tax filing 2012 online             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Free federal and state tax filing 2012 online 35                 15,000 — 17,000     . Free federal and state tax filing 2012 online 34                 17,000 — 19,000     . Free federal and state tax filing 2012 online 33                 19,000 — 21,000     . Free federal and state tax filing 2012 online 32                 21,000 — 23,000     . Free federal and state tax filing 2012 online 31                 23,000 — 25,000     . Free federal and state tax filing 2012 online 30                 25,000 — 27,000     . Free federal and state tax filing 2012 online 29                 27,000 — 29,000     . Free federal and state tax filing 2012 online 28                 29,000 — 31,000     . Free federal and state tax filing 2012 online 27                 31,000 — 33,000     . Free federal and state tax filing 2012 online 26                 33,000 — 35,000     . Free federal and state tax filing 2012 online 25                 35,000 — 37,000     . Free federal and state tax filing 2012 online 24                 37,000 — 39,000     . Free federal and state tax filing 2012 online 23                 39,000 — 41,000     . Free federal and state tax filing 2012 online 22                 41,000 — 43,000     . Free federal and state tax filing 2012 online 21                 43,000 — No limit     . Free federal and state tax filing 2012 online 20           13. Free federal and state tax filing 2012 online   Multiply line 10 by line 12. Free federal and state tax filing 2012 online Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online       Worksheet A. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 1. Free federal and state tax filing 2012 online   Enter your 2012 qualified expenses paid in 2012 1. Free federal and state tax filing 2012 online   $2,000 2. Free federal and state tax filing 2012 online   Enter your 2012 qualified expenses paid in 2013 2. Free federal and state tax filing 2012 online   600 3. Free federal and state tax filing 2012 online   Add the amounts on lines 1 and 2 3. Free federal and state tax filing 2012 online   2,600 4. Free federal and state tax filing 2012 online   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Free federal and state tax filing 2012 online   3,000 5. Free federal and state tax filing 2012 online   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Free federal and state tax filing 2012 online   0 6. Free federal and state tax filing 2012 online   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Free federal and state tax filing 2012 online   3,000 7. Free federal and state tax filing 2012 online   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Free federal and state tax filing 2012 online   14,000 8. Free federal and state tax filing 2012 online   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Free federal and state tax filing 2012 online   2,600 9. Free federal and state tax filing 2012 online   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Free federal and state tax filing 2012 online   2,000 10. Free federal and state tax filing 2012 online   Subtract the amount on line 9 from the amount on line 8 and enter the result. Free federal and state tax filing 2012 online If zero or less, stop here. Free federal and state tax filing 2012 online You cannot increase your 2013 credit by any previous year's expenses 10. Free federal and state tax filing 2012 online   600 11. Free federal and state tax filing 2012 online   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Free federal and state tax filing 2012 online   30,000 12. Free federal and state tax filing 2012 online   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Free federal and state tax filing 2012 online   . Free federal and state tax filing 2012 online 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Free federal and state tax filing 2012 online 35                 15,000 — 17,000     . Free federal and state tax filing 2012 online 34                 17,000 — 19,000     . Free federal and state tax filing 2012 online 33                 19,000 — 21,000     . Free federal and state tax filing 2012 online 32                 21,000 — 23,000     . Free federal and state tax filing 2012 online 31                 23,000 — 25,000     . Free federal and state tax filing 2012 online 30                 25,000 — 27,000     . Free federal and state tax filing 2012 online 29                 27,000 — 29,000     . Free federal and state tax filing 2012 online 28                 29,000 — 31,000     . Free federal and state tax filing 2012 online 27                 31,000 — 33,000     . Free federal and state tax filing 2012 online 26                 33,000 — 35,000     . Free federal and state tax filing 2012 online 25                 35,000 — 37,000     . Free federal and state tax filing 2012 online 24                 37,000 — 39,000     . Free federal and state tax filing 2012 online 23                 39,000 — 41,000     . Free federal and state tax filing 2012 online 22                 41,000 — 43,000     . Free federal and state tax filing 2012 online 21                 43,000 — No limit     . Free federal and state tax filing 2012 online 20           13. Free federal and state tax filing 2012 online   Multiply line 10 by line 12. Free federal and state tax filing 2012 online Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Free federal and state tax filing 2012 online You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free federal and state tax filing 2012 online Form 1040, Form 1040A, or Form 1040NR. Free federal and state tax filing 2012 online    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Free federal and state tax filing 2012 online Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Free federal and state tax filing 2012 online Limit on credit. Free federal and state tax filing 2012 online    The amount of credit you can claim is limited to your tax. Free federal and state tax filing 2012 online For more information, see the Instructions for Form 2441. Free federal and state tax filing 2012 online Tax credit not refundable. Free federal and state tax filing 2012 online   You cannot get a refund for any part of the credit that is more than this limit. Free federal and state tax filing 2012 online Recordkeeping. Free federal and state tax filing 2012 online You should keep records of your work-related expenses. Free federal and state tax filing 2012 online 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. 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Free federal and state tax filing 2012 online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free federal and state tax filing 2012 online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free federal and state tax filing 2012 online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free federal and state tax filing 2012 online 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. 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Should I itemize?

You should itemize deductions if your total deductions are more than the standard deduction amount. Also, if your standard deduction is zero, you should itemize any deductions you have if:

  • You are married and filing a separate return, and your spouse itemizes deductions,
  • You are filing a tax return for a short tax year because of a change in your annual accounting period, or
  • You are a nonresident or dual-status alien during the year. You are considered a dual-status alien if you were both a nonresident and resident alien during the year.

NOTE: If you are a nonresident alien who is married to a U.S. citizen or resident at the end of the year, you can choose to be treated as a U.S. resident. (See Publication 519, U.S. Tax Guide for Aliens.) If you make this choice, you can take the standard deduction.

When to itemize

You may benefit from itemizing your deductions on Schedule A (Form 1040) if you:

  • Do not qualify for the standard deduction, or the amount you can claim is limited,
  • Had large uninsured medical and dental expenses during the year,
  • Paid interest and taxes on your home,
  • Had large unreimbursed employee business expenses or other miscellaneous deductions,
  • Had large uninsured casualty or theft losses,
  • Made large contributions to qualified charities, or
  • Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled.

Helpful Publications

Tax Tips

Page Last Reviewed or Updated: 12-Nov-2013

The Free Federal And State Tax Filing 2012 Online

Free federal and state tax filing 2012 online 7. Free federal and state tax filing 2012 online   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics 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 federal and state tax filing 2012 online Free help with your tax return. Free federal and state tax filing 2012 online   You can get free help preparing your return nationwide from IRS-certified volunteers. Free federal and state tax filing 2012 online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free federal and state tax filing 2012 online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free federal and state tax filing 2012 online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free federal and state tax filing 2012 online gov, download the IRS2Go app, or call 1-800-906-9887. Free federal and state tax filing 2012 online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free federal and state tax filing 2012 online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free federal and state tax filing 2012 online aarp. Free federal and state tax filing 2012 online org/money/taxaide or call 1-888-227-7669. Free federal and state tax filing 2012 online For more information on these programs, go to IRS. Free federal and state tax filing 2012 online gov and enter “VITA” in the search box. Free federal and state tax filing 2012 online Internet. Free federal and state tax filing 2012 online    IRS. Free federal and state tax filing 2012 online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free federal and state tax filing 2012 online Download the free IRS2Go app from the iTunes app store or from Google Play. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free federal and state tax filing 2012 online gov or download the IRS2Go app and select the Refund Status option. Free federal and state tax filing 2012 online The IRS issues more than 9 out of 10 refunds in less than 21 days. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free federal and state tax filing 2012 online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free federal and state tax filing 2012 online Use the Interactive Tax Assistant (ITA) to research your tax questions. Free federal and state tax filing 2012 online No need to wait on the phone or stand in line. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online When you reach the response screen, you can print the entire interview and the final response for your records. Free federal and state tax filing 2012 online New subject areas are added on a regular basis. Free federal and state tax filing 2012 online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free federal and state tax filing 2012 online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free federal and state tax filing 2012 online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free federal and state tax filing 2012 online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free federal and state tax filing 2012 online 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. 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Free federal and state tax filing 2012 online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free federal and state tax filing 2012 online An employee can answer questions about your tax account or help you set up a payment plan. Free federal and state tax filing 2012 online Before you visit, check the Office Locator on IRS. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online If you have a special need, such as a disability, you can request an appointment. Free federal and state tax filing 2012 online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free federal and state tax filing 2012 online Apply for an Employer Identification Number (EIN). Free federal and state tax filing 2012 online Go to IRS. Free federal and state tax filing 2012 online gov and enter Apply for an EIN in the search box. Free federal and state tax filing 2012 online Read the Internal Revenue Code, regulations, or other official guidance. Free federal and state tax filing 2012 online Read Internal Revenue Bulletins. Free federal and state tax filing 2012 online Sign up to receive local and national tax news and more by email. Free federal and state tax filing 2012 online Just click on “subscriptions” above the search box on IRS. Free federal and state tax filing 2012 online gov and choose from a variety of options. Free federal and state tax filing 2012 online    Phone. Free federal and state tax filing 2012 online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free federal and state tax filing 2012 online Download the free IRS2Go app from the iTunes app store or from Google Play. Free federal and state tax filing 2012 online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free federal and state tax filing 2012 online gov, or download the IRS2Go app. Free federal and state tax filing 2012 online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free federal and state tax filing 2012 online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free federal and state tax filing 2012 online Most VITA and TCE sites offer free electronic filing. Free federal and state tax filing 2012 online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free federal and state tax filing 2012 online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free federal and state tax filing 2012 online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free federal and state tax filing 2012 online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free federal and state tax filing 2012 online The IRS issues more than 9 out of 10 refunds in less than 21 days. Free federal and state tax filing 2012 online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free federal and state tax filing 2012 online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free federal and state tax filing 2012 online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free federal and state tax filing 2012 online Note, the above information is for our automated hotline. Free federal and state tax filing 2012 online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free federal and state tax filing 2012 online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free federal and state tax filing 2012 online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free federal and state tax filing 2012 online It can take up to 3 weeks from the date you mailed it to show up in our system. Free federal and state tax filing 2012 online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free federal and state tax filing 2012 online You should receive your order within 10 business days. Free federal and state tax filing 2012 online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free federal and state tax filing 2012 online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free federal and state tax filing 2012 online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free federal and state tax filing 2012 online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free federal and state tax filing 2012 online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free federal and state tax filing 2012 online    Walk-in. Free federal and state tax filing 2012 online You can find a selection of forms, publications and services — in-person. Free federal and state tax filing 2012 online Products. Free federal and state tax filing 2012 online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free federal and state tax filing 2012 online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free federal and state tax filing 2012 online Services. Free federal and state tax filing 2012 online You can walk in to your local TAC for face-to-face tax help. Free federal and state tax filing 2012 online An employee can answer questions about your tax account or help you set up a payment plan. Free federal and state tax filing 2012 online Before visiting, use the Office Locator tool on IRS. Free federal and state tax filing 2012 online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free federal and state tax filing 2012 online    Mail. Free federal and state tax filing 2012 online You can send your order for forms, instructions, and publications to the address below. Free federal and state tax filing 2012 online You should receive a response within 10 business days after your request is received. Free federal and state tax filing 2012 online Internal Revenue Service 1201 N. Free federal and state tax filing 2012 online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free federal and state tax filing 2012 online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free federal and state tax filing 2012 online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free federal and state tax filing 2012 online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free federal and state tax filing 2012 online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free federal and state tax filing 2012 online You face (or your business is facing) an immediate threat of adverse action. Free federal and state tax filing 2012 online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free federal and state tax filing 2012 online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free federal and state tax filing 2012 online Here's why we can help: TAS is an independent organization within the IRS. Free federal and state tax filing 2012 online Our advocates know how to work with the IRS. Free federal and state tax filing 2012 online Our services are free and tailored to meet your needs. Free federal and state tax filing 2012 online We have offices in every state, the District of Columbia, and Puerto Rico. Free federal and state tax filing 2012 online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free federal and state tax filing 2012 online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free federal and state tax filing 2012 online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free federal and state tax filing 2012 online Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free federal and state tax filing 2012 online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free federal and state tax filing 2012 online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free federal and state tax filing 2012 online Prev  Up  Next   Home   More Online Publications