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Income Tax Deductions 2012

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Income Tax Deductions 2012

Income tax deductions 2012 Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). Income tax deductions 2012 The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). Income tax deductions 2012 This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. Income tax deductions 2012 This publication does not discuss all the tax rules that may apply to your fishing trade or business. Income tax deductions 2012 For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. Income tax deductions 2012 If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. Income tax deductions 2012 Comments and suggestions. Income tax deductions 2012   We welcome your comments about this publication and your suggestions for future editions. Income tax deductions 2012   You can email us at *taxforms@irs. Income tax deductions 2012 gov. Income tax deductions 2012 Please put “Publications Comment” on the subject line. Income tax deductions 2012   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Income tax deductions 2012 NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. Income tax deductions 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax deductions 2012 Important Reminder Photographs of missing children. Income tax deductions 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax deductions 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Income tax deductions 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax deductions 2012 Prev  Up  Next   Home   More Online Publications
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The Income Tax Deductions 2012

Income tax deductions 2012 34. Income tax deductions 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 deductions 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 deductions 2012 This chapter explains the following. Income tax deductions 2012 Who is a qualifying child. Income tax deductions 2012 The amount of the credit. Income tax deductions 2012 How to claim the credit. Income tax deductions 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 deductions 2012 If you have no tax. Income tax deductions 2012   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Income tax deductions 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 deductions 2012 However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Income tax deductions 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 deductions 2012 S. Income tax deductions 2012 citizen, a U. Income tax deductions 2012 S. Income tax deductions 2012 national, or a resident of the United States. Income tax deductions 2012 If the child was adopted, see Adopted child , later. Income tax deductions 2012 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Income tax deductions 2012 Example 1. Income tax deductions 2012 Your son turned 17 on December 30, 2013. Income tax deductions 2012 He is a citizen of the United States and you claimed him as a dependent on your return. Income tax deductions 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 deductions 2012 Example 2. Income tax deductions 2012 Your daughter turned 8 years old in 2013. Income tax deductions 2012 She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Income tax deductions 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 deductions 2012 Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Income tax deductions 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 deductions 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 deductions 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 deductions 2012 For more information about the substantial presence test, see Publication 519, U. Income tax deductions 2012 S. Income tax deductions 2012 Tax Guide for Aliens. Income tax deductions 2012 Adopted child. Income tax deductions 2012   An adopted child is always treated as your own child. Income tax deductions 2012 An adopted child includes a child lawfully placed with you for legal adoption. Income tax deductions 2012   If you are a U. Income tax deductions 2012 S. Income tax deductions 2012 citizen or U. Income tax deductions 2012 S. Income tax deductions 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 deductions 2012 Exceptions to time lived with you. Income tax deductions 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 deductions 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 deductions 2012   There are also exceptions for kidnapped children and children of divorced or separated parents. Income tax deductions 2012 For details, see Residency Test in chapter 3. Income tax deductions 2012 Qualifying child of more than one person. Income tax deductions 2012   A special rule applies if your qualifying child is the qualifying child of more than one person. Income tax deductions 2012 For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Income tax deductions 2012 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Income tax deductions 2012 Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Income tax deductions 2012 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Income tax deductions 2012 If this amount is zero, you cannot take this credit because there is no tax to reduce. Income tax deductions 2012 But you may be able to take the additional child tax credit. Income tax deductions 2012 See Additional Child Tax Credit , later. Income tax deductions 2012 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Income tax deductions 2012 Married filing jointly - $110,000. Income tax deductions 2012 Single, head of household, or qualifying widow(er) - $75,000. Income tax deductions 2012 Married filing separately - $55,000. Income tax deductions 2012 Modified AGI. Income tax deductions 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 deductions 2012 Any amount excluded from income because of the exclusion of income from  Puerto Rico. Income tax deductions 2012 On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Income tax deductions 2012 ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Income tax deductions 2012 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Income tax deductions 2012 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Income tax deductions 2012 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Income tax deductions 2012   If you do not have any of the above, your modified AGI is the same as your AGI. Income tax deductions 2012 AGI. Income tax deductions 2012   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Income tax deductions 2012 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Income tax deductions 2012 You cannot claim the child tax credit on Form 1040EZ. Income tax deductions 2012 You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Income tax deductions 2012 If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Income tax deductions 2012 To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Income tax deductions 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 deductions 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 deductions 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 deductions 2012 The additional child tax credit may give you a refund even if you do not owe any tax. Income tax deductions 2012 How to claim the additional child tax credit. Income tax deductions 2012   To claim the additional child tax credit, follow the steps below. Income tax deductions 2012 Make sure you figured the amount, if any, of your child tax credit. Income tax deductions 2012 See Claiming the Credit , earlier. Income tax deductions 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 deductions 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 deductions 2012 Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Income tax deductions 2012 Part I is distinct and separate from Parts II–IV. Income tax deductions 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 deductions 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 deductions 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 deductions 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 deductions 2012 Parts II–IV Parts II–IV help you figure your additional child tax credit. Income tax deductions 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 deductions 2012 See How to claim the additional child tax credit , earlier. Income tax deductions 2012 Prev  Up  Next   Home   More Online Publications