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Income Tax 2012

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Income Tax 2012

Income tax 2012 Index A Acquisition indebtedness, Average acquisition indebtedness. Income tax 2012 Annuity obligations, Annuity obligation. Income tax 2012 By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Income tax 2012 Change in property use, Change in use of property. Income tax 2012 Continued debt, Continued debt. Income tax 2012 Debt modifying existing, Modifying existing debt. Income tax 2012 Federal financing, Certain federal financing. Income tax 2012 For performing exempt purpose, Debt incurred in performing exempt purpose. Income tax 2012 Obligation to return collateral, Securities loans. Income tax 2012 Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Income tax 2012 Real property, Real property debts of qualified organizations. Income tax 2012 Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Income tax 2012 Contributions deduction, Charitable contributions deduction. Income tax 2012 Convention or trade show activity, Convention or trade show activity. Income tax 2012 D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Income tax 2012 Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Income tax 2012 Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Income tax 2012 Sponsorship, Qualified sponsorship activities. Income tax 2012 Exempt function income, Exempt function income. Income tax 2012 Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Income tax 2012 F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Income tax 2012 L Limits, Limits. Income tax 2012 M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Income tax 2012 P Publications (see Tax help) R Rents, Rents. Income tax 2012 Return, Returns and Filing Requirements Royalties, Royalties. Income tax 2012 S Specific deduction, Specific deduction. Income tax 2012 T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Income tax 2012 Colleges and universities, Colleges and universities. Income tax 2012 Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Income tax 2012 Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Income tax 2012 U. Income tax 2012 S. Income tax 2012 instrumentalities, U. Income tax 2012 S. Income tax 2012 instrumentalities. Income tax 2012 Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Income tax 2012 Title-holding corporations, Title-holding corporations. Income tax 2012 TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Income tax 2012 Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Income tax 2012 Income from lending securities, Income from lending securities. Income tax 2012 Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Income tax 2012 S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Income tax 2012 Average acquisition indebtedness, Average acquisition indebtedness. Income tax 2012 Average adjusted basis, Average adjusted basis. Income tax 2012 Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Income tax 2012 Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Income tax 2012 Indeterminate property price, Indeterminate price. Income tax 2012 Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Income tax 2012 Book publishing, Book publishing. Income tax 2012 Broadcasting rights, Broadcasting rights. Income tax 2012 Business league's parking and bus services, Business league's parking and bus services. Income tax 2012 Convenience of members, Convenience of members. Income tax 2012 Convention or trade show, Convention or trade show activity. Income tax 2012 Directory of members, Directory of members. Income tax 2012 Distribution of low cost articles, Distribution of low cost articles. Income tax 2012 Dual use facilities, etc. Income tax 2012 , Dual use of assets or facilities. Income tax 2012 Employees association sales, Employee association sales. Income tax 2012 Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Income tax 2012 Gambling activities other than bingo, Gambling activities other than bingo. Income tax 2012 Halfway house, Halfway house workshop. Income tax 2012 Health club program, Health club program. Income tax 2012 Hearing aid sales, Sales of hearing aids. Income tax 2012 Hospital facilities, Hospital facilities. Income tax 2012 Hospital services, Hospital services. Income tax 2012 Insurance programs, Insurance programs. Income tax 2012 Magazine publishing, Magazine publishing. Income tax 2012 Member lists rentals, etc. Income tax 2012 , Exchange or rental of member lists. Income tax 2012 Membership list sales, Membership list sales. Income tax 2012 Miniature golf course, Miniature golf course. Income tax 2012 Museum eating facilities, Museum eating facilities. Income tax 2012 Museum greeting card sales, Museum greeting card sales. Income tax 2012 Pet boarding and grooming services, Pet boarding and grooming services. Income tax 2012 Pole rentals, Pole rentals. Income tax 2012 Public entertainment activity, Public entertainment activity. Income tax 2012 Publishing legal notices, Publishing legal notices. Income tax 2012 Regularly conducted, Regularly conducted. Income tax 2012 Sales commissions, Sales commissions. Income tax 2012 Sales of advertising space, Sales of advertising space. Income tax 2012 School facilities, School facilities. Income tax 2012 School handicraft shop, School handicraft shop. Income tax 2012 Selling donated merchandise, Selling donated merchandise. Income tax 2012 Selling endorsements, Selling endorsements. Income tax 2012 Sponsoring entertainment events, Sponsoring entertainment events. Income tax 2012 Substantially related, Not substantially related. Income tax 2012 Trade or business defined, Trade or business. Income tax 2012 Travel tour programs, Travel tour programs. Income tax 2012 Volunteer workforce, Volunteer workforce. Income tax 2012 Yearbook advertising, Yearbook advertising. Income tax 2012 Youth residence, Youth residence. Income tax 2012 Unstated trade or business Bingo games, Bingo games. Income tax 2012 V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. Income tax 2012 Prev  Up     Home   More Online Publications
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The Income Tax 2012

Income tax 2012 34. Income tax 2012   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Income tax 2012 The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Income tax 2012 This chapter explains the following. Income tax 2012 Who is a qualifying child. Income tax 2012 The amount of the credit. Income tax 2012 How to claim the credit. Income tax 2012 The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Income tax 2012 If you have no tax. Income tax 2012   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Income tax 2012 If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Income tax 2012 However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Income tax 2012 Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Income tax 2012 S. Income tax 2012 citizen, a U. Income tax 2012 S. Income tax 2012 national, or a resident of the United States. Income tax 2012 If the child was adopted, see Adopted child , later. Income tax 2012 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Income tax 2012 Example 1. Income tax 2012 Your son turned 17 on December 30, 2013. Income tax 2012 He is a citizen of the United States and you claimed him as a dependent on your return. Income tax 2012 He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Income tax 2012 Example 2. Income tax 2012 Your daughter turned 8 years old in 2013. Income tax 2012 She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Income tax 2012 She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Income tax 2012 Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Income tax 2012   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Income tax 2012   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Income tax 2012 To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Income tax 2012 For more information about the substantial presence test, see Publication 519, U. Income tax 2012 S. Income tax 2012 Tax Guide for Aliens. Income tax 2012 Adopted child. Income tax 2012   An adopted child is always treated as your own child. Income tax 2012 An adopted child includes a child lawfully placed with you for legal adoption. Income tax 2012   If you are a U. Income tax 2012 S. Income tax 2012 citizen or U. Income tax 2012 S. Income tax 2012 national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Income tax 2012 Exceptions to time lived with you. Income tax 2012   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Income tax 2012 Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Income tax 2012   There are also exceptions for kidnapped children and children of divorced or separated parents. Income tax 2012 For details, see Residency Test in chapter 3. Income tax 2012 Qualifying child of more than one person. Income tax 2012   A special rule applies if your qualifying child is the qualifying child of more than one person. Income tax 2012 For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Income tax 2012 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Income tax 2012 Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Income tax 2012 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Income tax 2012 If this amount is zero, you cannot take this credit because there is no tax to reduce. Income tax 2012 But you may be able to take the additional child tax credit. Income tax 2012 See Additional Child Tax Credit , later. Income tax 2012 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Income tax 2012 Married filing jointly - $110,000. Income tax 2012 Single, head of household, or qualifying widow(er) - $75,000. Income tax 2012 Married filing separately - $55,000. Income tax 2012 Modified AGI. Income tax 2012   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Income tax 2012 Any amount excluded from income because of the exclusion of income from  Puerto Rico. Income tax 2012 On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Income tax 2012 ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Income tax 2012 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Income tax 2012 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Income tax 2012 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Income tax 2012   If you do not have any of the above, your modified AGI is the same as your AGI. Income tax 2012 AGI. Income tax 2012   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Income tax 2012 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Income tax 2012 You cannot claim the child tax credit on Form 1040EZ. Income tax 2012 You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Income tax 2012 If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Income tax 2012 To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Income tax 2012 If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Income tax 2012 If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Income tax 2012 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Income tax 2012 The additional child tax credit may give you a refund even if you do not owe any tax. Income tax 2012 How to claim the additional child tax credit. Income tax 2012   To claim the additional child tax credit, follow the steps below. Income tax 2012 Make sure you figured the amount, if any, of your child tax credit. Income tax 2012 See Claiming the Credit , earlier. Income tax 2012 If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Income tax 2012 If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Income tax 2012 Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Income tax 2012 Part I is distinct and separate from Parts II–IV. Income tax 2012 If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Income tax 2012 Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Income tax 2012 When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Income tax 2012 If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Income tax 2012 Parts II–IV Parts II–IV help you figure your additional child tax credit. Income tax 2012 Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Income tax 2012 See How to claim the additional child tax credit , earlier. Income tax 2012 Prev  Up  Next   Home   More Online Publications