File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Instructions For Form 1040x

How To File Back Income TaxesBack TaxHow Do I File An Amended Tax Return For 2013How To Amend A Tax ReturnHave Not Filed 2011 TaxesE-file State Tax For FreeIrs Forms For 2010Instruction Booklet For 1040xFile Taxes Online Free 2012Filing ExtensionHow To Ammend TaxesFiling 2012 Tax Return LateDo I File Back Taxes FreeHow Do I Amend A Tax ReturnUs Irs E File FreeWhere To File 2012 Federal Income Tax ReturnForm 1040nr Software2009 FreetaxusaWhat If I Did Not File 2011 TaxesState Tax Free States1040 Ez Tax Return Form2010 Tax Forms 1040 EzTurbotax Premier Federal E File State 2012File 1040nr Ez OnlineIrs Tax Form 2010Irs Gov Forms 1040a 20122012 Amended Federal Tax Return FormWhere Can I File My State Taxes For FreeH And R Block Free FederalAmending Your Tax ReturnDownload 1040ezFile 1040 X OnlineTaxcut OnlineAmended State Tax ReturnEz 1040 Tax FormRee 1040 Ez Tax Filing OnlineFree Turbotax 201110ez2011 Tax Return Form 10401040a 2012 Tax Form

Instructions For Form 1040x

Instructions for form 1040x 30. Instructions for form 1040x   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Instructions for form 1040x This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Instructions for form 1040x Figuring Your Tax Your income tax is based on your taxable income. Instructions for form 1040x After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Instructions for form 1040x The result is your total tax. Instructions for form 1040x Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Instructions for form 1040x This section provides a general outline of how to figure your tax. Instructions for form 1040x You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Instructions for form 1040x If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Instructions for form 1040x Tax. Instructions for form 1040x   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Instructions for form 1040x However, there are special methods if your income includes any of the following items. Instructions for form 1040x A net capital gain. Instructions for form 1040x (See chapter 16. Instructions for form 1040x ) Qualified dividends taxed at the same rates as a net capital gain. Instructions for form 1040x (See chapters 8 and 16. Instructions for form 1040x ) Lump-sum distributions. Instructions for form 1040x (See chapter 10. Instructions for form 1040x ) Farming or fishing income. Instructions for form 1040x (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Instructions for form 1040x ) Unearned income over $2,000 for certain children. Instructions for form 1040x (See chapter 31. Instructions for form 1040x ) Parents' election to report child's interest and dividends. Instructions for form 1040x (See chapter 31. Instructions for form 1040x ) Foreign earned income exclusion or the housing exclusion. Instructions for form 1040x (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Instructions for form 1040x ) Credits. Instructions for form 1040x   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Instructions for form 1040x Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Instructions for form 1040x The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Instructions for form 1040x CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Instructions for form 1040x See Payments , later. Instructions for form 1040x   There are other credits that are not discussed in this publication. Instructions for form 1040x These include the following credits. Instructions for form 1040x General business credit, which is made up of several separate business-related credits. Instructions for form 1040x These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Instructions for form 1040x Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Instructions for form 1040x See Form 8835, Part II. Instructions for form 1040x Work opportunity credit. Instructions for form 1040x See Form 5884. Instructions for form 1040x Credit for employer social security and Medicare taxes paid on certain employee tips. Instructions for form 1040x See Form 8846. Instructions for form 1040x Other taxes. Instructions for form 1040x   After you subtract your tax credits, determine whether there are any other taxes you must pay. Instructions for form 1040x This chapter does not explain these other taxes. Instructions for form 1040x You can find that information in other chapters of this publication and your form instructions. Instructions for form 1040x See the following table for other taxes you may need to add to your income tax. Instructions for form 1040x OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Instructions for form 1040x   There are other taxes that are not discussed in this publication. Instructions for form 1040x These include the following items. Instructions for form 1040x Self-employment tax. Instructions for form 1040x You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Instructions for form 1040x Your net earnings from self-employment from other than church employee income were $400 or more. Instructions for form 1040x The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Instructions for form 1040x If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Instructions for form 1040x Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Instructions for form 1040x You had church employee income of $108. Instructions for form 1040x 28 or more. Instructions for form 1040x Additional Medicare Tax. Instructions for form 1040x Beginning in 2013, you may be subject to a 0. Instructions for form 1040x 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Instructions for form 1040x For more information, see the Instructions for Form 1040, line 60 and Form 8959. Instructions for form 1040x Net Investment Income Tax (NIIT). Instructions for form 1040x Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Instructions for form 1040x NIIT is a 3. Instructions for form 1040x 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Instructions for form 1040x For more information, see the Instructions for Form 1040, line 60 and Form 8960. Instructions for form 1040x Recapture taxes. Instructions for form 1040x You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Instructions for form 1040x For more information, see the instructions for Form 1040, line 60. Instructions for form 1040x Section 72(m)(5) excess benefits tax. Instructions for form 1040x If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Instructions for form 1040x See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Instructions for form 1040x Uncollected social security and Medicare tax on group-term life insurance. Instructions for form 1040x If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Instructions for form 1040x The amount should be shown in box 12 of your Form W-2 with codes M and N. Instructions for form 1040x Tax on golden parachute payments. Instructions for form 1040x This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Instructions for form 1040x The amount should be shown in box 12 of your Form W-2 with code K. Instructions for form 1040x See the instructions for Form 1040, line 60. Instructions for form 1040x Tax on accumulation distribution of trusts. Instructions for form 1040x This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Instructions for form 1040x See Form 4970 and its instructions. Instructions for form 1040x Additional tax on HSAs or MSAs. Instructions for form 1040x If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Instructions for form 1040x See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Instructions for form 1040x Additional tax on Coverdell ESAs. Instructions for form 1040x This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Instructions for form 1040x See Publication 970, Tax Benefits for Education, and Form 5329. Instructions for form 1040x Additional tax on qualified tuition programs. Instructions for form 1040x This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Instructions for form 1040x See Publication 970 and Form 5329. Instructions for form 1040x Excise tax on insider stock compensation from an expatriated corporation. Instructions for form 1040x You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Instructions for form 1040x For more information, see the instructions for Form 1040, line 60. Instructions for form 1040x Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Instructions for form 1040x This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Instructions for form 1040x For more information, see the instructions for Form 1040, line 60. Instructions for form 1040x Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Instructions for form 1040x For more information, see the instructions for Form 1040, line 60. Instructions for form 1040x Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Instructions for form 1040x For more information, see the instructions for Form 1040, line 60. Instructions for form 1040x Repayment of first-time homebuyer credit. Instructions for form 1040x For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Instructions for form 1040x Also see the instructions for Form 1040, line 59b. Instructions for form 1040x Payments. Instructions for form 1040x   After you determine your total tax, figure the total payments you have already made for the year. Instructions for form 1040x Include credits that are treated as payments. Instructions for form 1040x This chapter does not explain these payments and credits. Instructions for form 1040x You can find that information in other chapters of this publication and your form instructions. Instructions for form 1040x See the following table for amounts you can include in your total payments. Instructions for form 1040x PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Instructions for form 1040x This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Instructions for form 1040x It is claimed on Form 1040, line 70. Instructions for form 1040x See Form 4136, Credit for Federal Tax Paid on Fuels. Instructions for form 1040x Refund or balance due. Instructions for form 1040x   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Instructions for form 1040x If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Instructions for form 1040x S. Instructions for form 1040x savings bonds instead of receiving a paper check. Instructions for form 1040x Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Instructions for form 1040x The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Instructions for form 1040x Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Instructions for form 1040x You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Instructions for form 1040x See Form 6251, Alternative Minimum Tax — Individuals. Instructions for form 1040x Adjustments and tax preference items. Instructions for form 1040x   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Instructions for form 1040x More information. Instructions for form 1040x   For more information about the AMT, see the instructions for Form 6251. Instructions for form 1040x Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Instructions for form 1040x If the IRS figures your tax and you paid too much, you will receive a refund. Instructions for form 1040x If you did not pay enough, you will receive a bill for the balance. Instructions for form 1040x To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Instructions for form 1040x The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Instructions for form 1040x When the IRS cannot figure your tax. Instructions for form 1040x   The IRS cannot figure your tax for you if any of the following apply. Instructions for form 1040x You want your refund directly deposited into your accounts. Instructions for form 1040x You want any part of your refund applied to your 2014 estimated tax. Instructions for form 1040x You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Instructions for form 1040x Your taxable income is $100,000 or more. Instructions for form 1040x You itemize deductions. Instructions for form 1040x You file any of the following forms. Instructions for form 1040x Form 2555, Foreign Earned Income. Instructions for form 1040x Form 2555-EZ, Foreign Earned Income Exclusion. Instructions for form 1040x Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Instructions for form 1040x Form 4970, Tax on Accumulation Distribution of Trusts. Instructions for form 1040x Form 4972, Tax on Lump-Sum Distributions. Instructions for form 1040x Form 6198, At-Risk Limitations. Instructions for form 1040x Form 6251, Alternative Minimum Tax—Individuals. Instructions for form 1040x Form 8606, Nondeductible IRAs. Instructions for form 1040x Form 8615, Tax for Certain Children Who Have Unearned Income. Instructions for form 1040x Form 8814, Parents' Election To Report Child's Interest and Dividends. Instructions for form 1040x Form 8839, Qualified Adoption Expenses. Instructions for form 1040x Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Instructions for form 1040x Form 8889, Health Savings Accounts (HSAs). Instructions for form 1040x Form 8919, Uncollected Social Security and Medicare Tax on Wages. Instructions for form 1040x Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Instructions for form 1040x Enter your social security number in the space provided. Instructions for form 1040x If you are married, enter the social security numbers of you and your spouse even if you file separately. Instructions for form 1040x Sign and date your return and enter your occupation(s). Instructions for form 1040x If you are filing a joint return, both you and your spouse must sign it. Instructions for form 1040x Enter your daytime phone number in the space provided. Instructions for form 1040x This may help speed the processing of your return if we have a question that can be answered over the phone. Instructions for form 1040x If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Instructions for form 1040x If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Instructions for form 1040x Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Instructions for form 1040x If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Instructions for form 1040x Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Instructions for form 1040x Attach a copy of each of your Forms W-2 to your paper return. Instructions for form 1040x Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Instructions for form 1040x Mail your return to the Internal Revenue Service Center for the area where you live. Instructions for form 1040x A list of Service Center addresses is in the instructions for your tax return. Instructions for form 1040x Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Instructions for form 1040x Do not complete lines 9 through 12. Instructions for form 1040x If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Instructions for form 1040x Payments. Instructions for form 1040x   Enter any federal income tax withheld on line 7. Instructions for form 1040x Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Instructions for form 1040x Earned income credit. Instructions for form 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Instructions for form 1040x Enter “EIC” in the space to the left of line 8a. Instructions for form 1040x Enter the nontaxable combat pay you elect to include in earned income on line 8b. Instructions for form 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Instructions for form 1040x For details, see the Form 1040EZ Instructions. Instructions for form 1040x Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Instructions for form 1040x If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Instructions for form 1040x Do not complete line 28. Instructions for form 1040x Complete lines 29 through 33 and 36 through 40 if they apply to you. Instructions for form 1040x However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Instructions for form 1040x Also, enter any write-in information that applies to you in the space to the left of line 41. Instructions for form 1040x Do not complete lines 34, 35, and 42 through 46. Instructions for form 1040x Payments. Instructions for form 1040x   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Instructions for form 1040x Enter any estimated tax payments you made on line 37. Instructions for form 1040x Credit for child and dependent care expenses. Instructions for form 1040x   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Instructions for form 1040x Enter the amount of the credit on line 29. Instructions for form 1040x The IRS will not figure this credit. Instructions for form 1040x Credit for the elderly or the disabled. Instructions for form 1040x   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Instructions for form 1040x Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Instructions for form 1040x On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Instructions for form 1040x Complete Part II and Part III, lines 11 and 13, if they apply. Instructions for form 1040x Earned income credit. Instructions for form 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Instructions for form 1040x Enter “EIC” to the left of the entry space for line 38a. Instructions for form 1040x Enter the nontaxable combat pay you elect to include in earned income on line 38b. Instructions for form 1040x    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Instructions for form 1040x If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Instructions for form 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Instructions for form 1040x For details, see the Form 1040A Instructions. Instructions for form 1040x Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Instructions for form 1040x Do not complete line 44. Instructions for form 1040x If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Instructions for form 1040x Read lines 45 through 71. Instructions for form 1040x Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Instructions for form 1040x Also, do not complete line 55 and lines 73 through 77. Instructions for form 1040x Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Instructions for form 1040x Payments. Instructions for form 1040x   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Instructions for form 1040x Enter any estimated tax payments you made on line 63. Instructions for form 1040x Credit for child and dependent care expenses. Instructions for form 1040x   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Instructions for form 1040x Enter the amount of the credit on line 48. Instructions for form 1040x The IRS will not figure this credit. Instructions for form 1040x Credit for the elderly or the disabled. Instructions for form 1040x   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Instructions for form 1040x Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Instructions for form 1040x On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Instructions for form 1040x Complete Part II and Part III, lines 11 and 13, if they apply. Instructions for form 1040x Earned income credit. Instructions for form 1040x   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Instructions for form 1040x Enter “EIC” on the dotted line next to Form 1040, line 64a. Instructions for form 1040x Enter the nontaxable combat pay you elect to include in earned income on line 64b. Instructions for form 1040x   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Instructions for form 1040x If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Instructions for form 1040x   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Instructions for form 1040x For details, see the Form 1040 Instructions. Instructions for form 1040x Prev  Up  Next   Home   More Online Publications
Español

Art and Architecture

Explore architecture, art history, grants, kids' websites, and more.

The Instructions For Form 1040x

Instructions for form 1040x Publication 557 - Additional Material Table of Contents Appendix. Instructions for form 1040x Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. Instructions for form 1040x Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Instructions for form 1040x 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. Instructions for form 1040x No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Instructions for form 1040x 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. Instructions for form 1040x Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. Instructions for form 1040x 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. Instructions for form 1040x , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. Instructions for form 1040x Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Instructions for form 1040x Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. Instructions for form 1040x    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Instructions for form 1040x Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Instructions for form 1040x    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Instructions for form 1040x    4Deductible as a business expense to the extent allowed by section 192. Instructions for form 1040x    5Deductible as a business expense to the extent allowed by section 194A. Instructions for form 1040x 6Application is by letter to the address shown on Form 8718. Instructions for form 1040x A copy of the organizing document should be attached and the letter should be signed by an officer. Instructions for form 1040x    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Instructions for form 1040x    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Instructions for form 1040x    9Although the organization files a partnership return, all distributions are deemed dividends. Instructions for form 1040x The members are not entitled to pass through treatment of the organization's income or expenses. Instructions for form 1040x    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Instructions for form 1040x    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). Instructions for form 1040x    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Instructions for form 1040x Use Form 1024 if applying for recognition under section 501(c)(4). Instructions for form 1040x    13See section 501(c)(29) for details. Instructions for form 1040x    14See Revenue Procedure 2012-11, sec. Instructions for form 1040x 4. Instructions for form 1040x 01, 2012-7 I. Instructions for form 1040x R. Instructions for form 1040x B. Instructions for form 1040x 368, for details. Instructions for form 1040x Appendix. Instructions for form 1040x Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. Instructions for form 1040x You should bear in mind that requirements for these instruments may vary under applicable state law. Instructions for form 1040x See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. Instructions for form 1040x DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . Instructions for form 1040x Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Instructions for form 1040x Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Instructions for form 1040x Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. Instructions for form 1040x No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Instructions for form 1040x Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Instructions for form 1040x   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. Instructions for form 1040x ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Instructions for form 1040x Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Instructions for form 1040x   In witness whereof, we have hereunto subscribed our names this day of , 20. Instructions for form 1040x Appendix. Instructions for form 1040x Sample Articles of Organization, continued Draft B The Charitable Trust. Instructions for form 1040x Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. Instructions for form 1040x ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Instructions for form 1040x Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. Instructions for form 1040x The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Instructions for form 1040x Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Instructions for form 1040x No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. Instructions for form 1040x No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. Instructions for form 1040x b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. Instructions for form 1040x On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Instructions for form 1040x The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Instructions for form 1040x Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. Instructions for form 1040x The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. Instructions for form 1040x c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. Instructions for form 1040x It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Instructions for form 1040x d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. Instructions for form 1040x Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Instructions for form 1040x An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. Instructions for form 1040x All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. Instructions for form 1040x Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Instructions for form 1040x The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Instructions for form 1040x Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Instructions for form 1040x Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. Instructions for form 1040x  None of the trustees shall be required to furnish any bond or surety. Instructions for form 1040x None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. Instructions for form 1040x  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. Instructions for form 1040x A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. Instructions for form 1040x  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. Instructions for form 1040x Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. Instructions for form 1040x a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. Instructions for form 1040x No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. Instructions for form 1040x b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. Instructions for form 1040x c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. Instructions for form 1040x d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. Instructions for form 1040x e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. Instructions for form 1040x f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. Instructions for form 1040x Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. Instructions for form 1040x Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. Instructions for form 1040x Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Instructions for form 1040x Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. Instructions for form 1040x No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Instructions for form 1040x No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. Instructions for form 1040x Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Instructions for form 1040x Trustee Trustee Prev  Up  Next   Home   More Online Publications