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Myfreetax com Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Myfreetax com Tax questions. Myfreetax com What's New for 2013 Increased section 179 deduction dollar limits. Myfreetax com  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Myfreetax com This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Myfreetax com See Dollar Limits under How Much Can You Deduct in chapter 2. Myfreetax com Depreciation limits on business vehicles. Myfreetax com  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Myfreetax com The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Myfreetax com See Maximum Depreciation Deduction in chapter 5. Myfreetax com Special allowance for qualified second generation biofuel plant property. Myfreetax com . Myfreetax com  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Myfreetax com Election to accelerate minimum tax credits for round 3 extension property. Myfreetax com . Myfreetax com  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Myfreetax com What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Myfreetax com  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Myfreetax com Also, the definition of section 179 property will no longer include certain qualified real property. Myfreetax com Expiration of the 7-year recovery period for motor sports entertainment complexes. Myfreetax com  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Myfreetax com Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Myfreetax com  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Myfreetax com Expiration of the accelerated depreciation for qualified Indian reservation property. Myfreetax com  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Myfreetax com Expiration of the 3-year recovery period for certain race horses. Myfreetax com  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Myfreetax com Reminders Photographs of missing children. Myfreetax com  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Myfreetax com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Myfreetax com 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. Myfreetax com Introduction Future developments. Myfreetax com   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Myfreetax com irs. Myfreetax com gov/pub946. Myfreetax com This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Myfreetax com It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Myfreetax com The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Myfreetax com For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Myfreetax com Definitions. Myfreetax com   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Myfreetax com Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Myfreetax com Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Myfreetax com For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Myfreetax com   We welcome your comments about this publication and your suggestions for future editions. Myfreetax com   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Myfreetax com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Myfreetax com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Myfreetax com   You can send us comments from www. Myfreetax com irs. Myfreetax com gov/formspubs/. Myfreetax com Select “Comment on Tax Forms and Publications” under “More Information. Myfreetax com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Myfreetax com Ordering forms and publications. Myfreetax com   Visit www. Myfreetax com irs. Myfreetax com gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Myfreetax com Internal Revenue Service 1201 N. Myfreetax com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Myfreetax com   If you have a tax question, check the information available on IRS. Myfreetax com gov or call 1-800-829-1040. Myfreetax com We cannot answer tax questions sent to either of the above addresses. Myfreetax com Prev  Up  Next   Home   More Online Publications
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Myfreetax com Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Myfreetax com It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Myfreetax com The maximum amount you can claim for the credit is $1,000 for each qualifying child. Myfreetax com 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. Myfreetax com S. Myfreetax com citizen, a U. Myfreetax com S. Myfreetax com national, or a U. Myfreetax com S. Myfreetax com resident alien. Myfreetax com For more information, see Publication 519, U. Myfreetax com S. Myfreetax com Tax Guide for Aliens. Myfreetax com If the child was adopted, see Adopted child , later. Myfreetax com For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Myfreetax com Example. Myfreetax com Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Myfreetax com Because he is not a U. Myfreetax com S. Myfreetax com citizen, U. Myfreetax com S. Myfreetax com national, or U. Myfreetax com S. Myfreetax com resident alien, he is not a qualifying child for the child tax credit. Myfreetax com Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Myfreetax com   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Myfreetax com   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. Myfreetax com To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Myfreetax com For more information about the substantial presence test, see Publication 519, U. Myfreetax com S. Myfreetax com Tax Guide for Aliens. Myfreetax com Adopted child. Myfreetax com   An adopted child is always treated as your own child. Myfreetax com An adopted child includes a child lawfully placed with you for legal adoption. Myfreetax com   If you are a U. Myfreetax com S. Myfreetax com citizen or U. Myfreetax com S. Myfreetax com 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. Myfreetax com Exceptions to time lived with you. Myfreetax com    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. Myfreetax com Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Myfreetax com   There are also exceptions for kidnapped children and children of divorced or separated parents. Myfreetax com For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Myfreetax com Qualifying child of more than one person. Myfreetax com   A special rule applies if your qualifying child is the qualifying child of more than one person. Myfreetax com For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Myfreetax com Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Myfreetax com The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Myfreetax com If this amount is zero, you cannot take this credit because there is no tax to reduce. Myfreetax com But you may be able to take the additional child tax credit. Myfreetax com See Additional Child Tax Credit, later. Myfreetax com Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Myfreetax com Married filing jointly – $110,000. Myfreetax com Single, head of household, or qualifying widow(er) – $75,000. Myfreetax com Married filing separately – $55,000. Myfreetax com Modified AGI. Myfreetax com   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Myfreetax com Any amount excluded from income because of the exclusion of income from Puerto Rico. Myfreetax com On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Myfreetax com ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Myfreetax com Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Myfreetax com Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Myfreetax com Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Myfreetax com   If you do not have any of the above, your modified AGI is the same as your AGI. Myfreetax com AGI. Myfreetax com   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Myfreetax com Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Myfreetax com You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Myfreetax com You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Myfreetax com Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Myfreetax com Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Myfreetax com Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Myfreetax com For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Myfreetax com Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Myfreetax com The additional child tax credit may give you a refund even if you do not owe any tax. Myfreetax com How to claim the additional child tax credit. Myfreetax com   To claim the additional child tax credit, follow the steps below. Myfreetax com Make sure you figured the amount, if any, of your child tax credit. Myfreetax com If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Myfreetax com If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Myfreetax com Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Myfreetax com Please click the link to view the image. Myfreetax com Child tax worksheet - page 1. Myfreetax com Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Myfreetax com Please click the link to view the image. Myfreetax com Child tax worksheet - page 2. Myfreetax com Line 11 Worksheet This image is too large to be displayed in the current screen. Myfreetax com Please click the link to view the image. Myfreetax com Line 11 worksheet - page 1. Myfreetax com Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Myfreetax com Please click the link to view the image. Myfreetax com Line 11 worksheet - page 2. Myfreetax com 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Myfreetax com  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Myfreetax com  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Myfreetax com     1. Myfreetax com a. Myfreetax com Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Myfreetax com     b. Myfreetax com Enter the amount of any nontaxable combat pay received. Myfreetax com Also enter this amount on Schedule 8812, line 4b. Myfreetax com This amount should be shown in Form(s) W-2, box 12, with code Q. Myfreetax com 1b. Myfreetax com       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Myfreetax com Otherwise, skip lines 2a through 2e and go to line 3. Myfreetax com     2. Myfreetax com a. Myfreetax com Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Myfreetax com     b. Myfreetax com Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Myfreetax com * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Myfreetax com Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Myfreetax com Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Myfreetax com     c. Myfreetax com Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Myfreetax com * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Myfreetax com Do not include on this line any amounts exempt from self-employment tax 2c. Myfreetax com         d. Myfreetax com If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Myfreetax com Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Myfreetax com         e. Myfreetax com If line 2c is a profit, enter the smaller of line 2c or line 2d. Myfreetax com If line 2c is a (loss), enter the (loss) from line 2c. Myfreetax com 2e. Myfreetax com   3. Myfreetax com Combine lines 1a, 1b, 2a, 2b, and 2e. Myfreetax com If zero or less, stop. Myfreetax com Do not complete the rest of this worksheet. Myfreetax com Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Myfreetax com   4. Myfreetax com Enter any amount included on line 1a that is:               a. Myfreetax com A scholarship or fellowship grant not reported on Form W-2 4a. Myfreetax com         b. Myfreetax com For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Myfreetax com         c. Myfreetax com A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Myfreetax com This amount may be shown in box 11 of your Form W-2. Myfreetax com If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Myfreetax com 4c. Myfreetax com       5. Myfreetax com a. Myfreetax com Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Myfreetax com Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Myfreetax com             b. Myfreetax com Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Myfreetax com 5b. Myfreetax com             c. Myfreetax com Subtract line 5b from line 5a 5c. Myfreetax com       6. Myfreetax com Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Myfreetax com       7. Myfreetax com Add lines 4a through 4c, 5c, and 6 7. Myfreetax com   8. Myfreetax com Subtract line 7 from line 3 8. Myfreetax com       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Myfreetax com If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Myfreetax com     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Myfreetax com Put your name and social security number on Schedule SE and attach it to your return. Myfreetax com                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Myfreetax com  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Myfreetax com               1. Myfreetax com a. Myfreetax com Enter the amount from Form 1040A, line 7 1a. Myfreetax com         b. Myfreetax com Enter the amount of any nontaxable combat pay received. Myfreetax com Also enter this amount on Schedule 8812, line 4b. Myfreetax com This amount should be shown in Form(s) W-2, box 12, with code Q. Myfreetax com 1b. Myfreetax com         c. Myfreetax com Add lines 1a and 1b. Myfreetax com     1c. Myfreetax com   2. Myfreetax com Enter any amount included on line 1a that is:           a. Myfreetax com A scholarship or fellowship grant not reported on Form W-2 2a. Myfreetax com         b. Myfreetax com For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Myfreetax com         c. Myfreetax com A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Myfreetax com This amount may be shown in box 11 of your Form W-2. Myfreetax com If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Myfreetax com       3. Myfreetax com Add lines 2a through 2c 3. Myfreetax com   4. Myfreetax com Subtract line 3 from line 1c. Myfreetax com Enter the result here and on line 2 of the Line 11 Worksheet 4. Myfreetax com                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Myfreetax com Social security tax, Medicare tax, and Additional Medicare Tax on wages. Myfreetax com 1. Myfreetax com Enter the social security tax withheld (Form(s) W-2, box 4) 1. Myfreetax com   2. Myfreetax com Enter the Medicare tax withheld (Form(s) W-2, box 6). Myfreetax com Box 6 includes any Additional Medicare Tax 2. Myfreetax com   3. Myfreetax com Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Myfreetax com   4. Myfreetax com Add lines 1, 2, and 3 4. Myfreetax com   5. Myfreetax com Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Myfreetax com   6. Myfreetax com Subtract line 5 from line 4 6. Myfreetax com   Additional Medicare Tax on Self-Employment Income. Myfreetax com 7. Myfreetax com Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Myfreetax com   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Myfreetax com Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Myfreetax com Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Myfreetax com 8. Myfreetax com Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Myfreetax com   9. Myfreetax com Enter the Medicare tax (Form(s) W-2, box 14) 9. Myfreetax com   10. Myfreetax com Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Myfreetax com Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Myfreetax com   11. Myfreetax com Add lines 8, 9, and 10 11. Myfreetax com   12. Myfreetax com Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Myfreetax com   13. Myfreetax com Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Myfreetax com   14. Myfreetax com Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Myfreetax com Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Myfreetax com   15. Myfreetax com Add lines 12, 13, and 14 15. Myfreetax com   Line 6 amount 16. Myfreetax com Add lines 6, 7, 11, and 15. Myfreetax com Enter here and on line 6 of the Line 11 Worksheet. Myfreetax com 16. Myfreetax com   Paperwork Reduction Act Notice. Myfreetax com   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Myfreetax com You are required to give us the information if requested. Myfreetax com We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Myfreetax com   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Myfreetax com Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Myfreetax com Generally, tax returns and return information are confidential, as required by section 6103. Myfreetax com   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Myfreetax com For the estimated averages, see the instructions for your income tax return. Myfreetax com   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Myfreetax com See Comments and suggestions , earlier. Myfreetax com How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Myfreetax com Free help with your tax return. Myfreetax com   You can get free help preparing your return nationwide from IRS-certified volunteers. Myfreetax com The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Myfreetax com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Myfreetax com Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Myfreetax com In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Myfreetax com To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Myfreetax com gov, download the IRS2Go app, or call 1-800-906-9887. Myfreetax com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Myfreetax com To find the nearest AARP Tax-Aide site, visit AARP's website at www. Myfreetax com aarp. Myfreetax com org/money/taxaide or call 1-888-227-7669. Myfreetax com For more information on these programs, go to IRS. Myfreetax com gov and enter “VITA” in the search box. Myfreetax com Internet. Myfreetax com    IRS. Myfreetax com gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Myfreetax com Download the free IRS2Go app from the iTunes app store or from Google Play. Myfreetax com Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Myfreetax com Check the status of your 2013 refund with the Where's My Refund? application on IRS. Myfreetax com gov or download the IRS2Go app and select the Refund Status option. Myfreetax com The IRS issues more than 9 out of 10 refunds in less than 21 days. Myfreetax com Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Myfreetax com You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Myfreetax com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Myfreetax com Use the Interactive Tax Assistant (ITA) to research your tax questions. Myfreetax com No need to wait on the phone or stand in line. Myfreetax com The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Myfreetax com When you reach the response screen, you can print the entire interview and the final response for your records. Myfreetax com New subject areas are added on a regular basis. Myfreetax com  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Myfreetax com gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Myfreetax com You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Myfreetax com The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Myfreetax com When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Myfreetax com Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Myfreetax com You can also ask the IRS to mail a return or an account transcript to you. Myfreetax com Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Myfreetax com gov or by calling 1-800-908-9946. Myfreetax com Tax return and tax account transcripts are generally available for the current year and the past three years. Myfreetax com Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Myfreetax com Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Myfreetax com If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Myfreetax com Check the status of your amended return using Where's My Amended Return? Go to IRS. Myfreetax com gov and enter Where's My Amended Return? in the search box. Myfreetax com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Myfreetax com It can take up to 3 weeks from the date you mailed it to show up in our system. Myfreetax com Make a payment using one of several safe and convenient electronic payment options available on IRS. Myfreetax com gov. Myfreetax com Select the Payment tab on the front page of IRS. Myfreetax com gov for more information. Myfreetax com Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Myfreetax com Figure your income tax withholding with the IRS Withholding Calculator on IRS. Myfreetax com gov. Myfreetax com Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Myfreetax com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Myfreetax com gov. Myfreetax com Request an Electronic Filing PIN by going to IRS. Myfreetax com gov and entering Electronic Filing PIN in the search box. Myfreetax com Download forms, instructions and publications, including accessible versions for people with disabilities. Myfreetax com Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Myfreetax com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Myfreetax com An employee can answer questions about your tax account or help you set up a payment plan. Myfreetax com Before you visit, check the Office Locator on IRS. Myfreetax com gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Myfreetax com If you have a special need, such as a disability, you can request an appointment. Myfreetax com Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Myfreetax com Apply for an Employer Identification Number (EIN). Myfreetax com Go to IRS. Myfreetax com gov and enter Apply for an EIN in the search box. Myfreetax com Read the Internal Revenue Code, regulations, or other official guidance. Myfreetax com Read Internal Revenue Bulletins. Myfreetax com Sign up to receive local and national tax news and more by email. Myfreetax com Just click on “subscriptions” above the search box on IRS. Myfreetax com gov and choose from a variety of options. Myfreetax com    Phone. Myfreetax com You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Myfreetax com Download the free IRS2Go app from the iTunes app store or from Google Play. Myfreetax com Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Myfreetax com gov, or download the IRS2Go app. Myfreetax com Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Myfreetax com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Myfreetax com Most VITA and TCE sites offer free electronic filing. Myfreetax com Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Myfreetax com Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Myfreetax com Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Myfreetax com If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Myfreetax com The IRS issues more than 9 out of 10 refunds in less than 21 days. Myfreetax com Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Myfreetax com Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Myfreetax com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Myfreetax com Note, the above information is for our automated hotline. Myfreetax com Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Myfreetax com Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Myfreetax com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Myfreetax com It can take up to 3 weeks from the date you mailed it to show up in our system. Myfreetax com Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Myfreetax com You should receive your order within 10 business days. Myfreetax com Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Myfreetax com If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Myfreetax com Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Myfreetax com The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Myfreetax com These individuals can also contact the IRS through relay services such as the Federal Relay Service. Myfreetax com    Walk-in. Myfreetax com You can find a selection of forms, publications and services — in-person. Myfreetax com Products. Myfreetax com You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Myfreetax com Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Myfreetax com Services. Myfreetax com You can walk in to your local TAC for face-to-face tax help. Myfreetax com An employee can answer questions about your tax account or help you set up a payment plan. Myfreetax com Before visiting, use the Office Locator tool on IRS. Myfreetax com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Myfreetax com    Mail. Myfreetax com You can send your order for forms, instructions, and publications to the address below. Myfreetax com You should receive a response within 10 business days after your request is received. Myfreetax com Internal Revenue Service 1201 N. Myfreetax com Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Myfreetax com The Taxpayer Advocate Service (TAS) is your voice at the IRS. Myfreetax com Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Myfreetax com   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Myfreetax com We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Myfreetax com You face (or your business is facing) an immediate threat of adverse action. Myfreetax com You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Myfreetax com   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Myfreetax com Here's why we can help: TAS is an independent organization within the IRS. Myfreetax com Our advocates know how to work with the IRS. Myfreetax com Our services are free and tailored to meet your needs. Myfreetax com We have offices in every state, the District of Columbia, and Puerto Rico. Myfreetax com   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Myfreetax com   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Myfreetax com If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Myfreetax com Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Myfreetax com Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Myfreetax com Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Myfreetax com Prev  Up  Next   Home   More Online Publications