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Myfreetaxes org 30. Myfreetaxes org   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. Myfreetaxes org 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. Myfreetaxes org Figuring Your Tax Your income tax is based on your taxable income. Myfreetaxes org After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Myfreetaxes org The result is your total tax. Myfreetaxes org Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Myfreetaxes org This section provides a general outline of how to figure your tax. Myfreetaxes org You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Myfreetaxes org If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Myfreetaxes org Tax. Myfreetaxes org   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Myfreetaxes org However, there are special methods if your income includes any of the following items. Myfreetaxes org A net capital gain. Myfreetaxes org (See chapter 16. Myfreetaxes org ) Qualified dividends taxed at the same rates as a net capital gain. Myfreetaxes org (See chapters 8 and 16. Myfreetaxes org ) Lump-sum distributions. Myfreetaxes org (See chapter 10. Myfreetaxes org ) Farming or fishing income. Myfreetaxes org (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Myfreetaxes org ) Unearned income over $2,000 for certain children. Myfreetaxes org (See chapter 31. Myfreetaxes org ) Parents' election to report child's interest and dividends. Myfreetaxes org (See chapter 31. Myfreetaxes org ) Foreign earned income exclusion or the housing exclusion. Myfreetaxes org (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. Myfreetaxes org ) Credits. Myfreetaxes org   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Myfreetaxes org Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Myfreetaxes org 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. Myfreetaxes org 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. Myfreetaxes org See Payments , later. Myfreetaxes org   There are other credits that are not discussed in this publication. Myfreetaxes org These include the following credits. Myfreetaxes org General business credit, which is made up of several separate business-related credits. Myfreetaxes org These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Myfreetaxes org 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. Myfreetaxes org See Form 8835, Part II. Myfreetaxes org Work opportunity credit. Myfreetaxes org See Form 5884. Myfreetaxes org Credit for employer social security and Medicare taxes paid on certain employee tips. Myfreetaxes org See Form 8846. Myfreetaxes org Other taxes. Myfreetaxes org   After you subtract your tax credits, determine whether there are any other taxes you must pay. Myfreetaxes org This chapter does not explain these other taxes. Myfreetaxes org You can find that information in other chapters of this publication and your form instructions. Myfreetaxes org See the following table for other taxes you may need to add to your income tax. Myfreetaxes org 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). Myfreetaxes org   There are other taxes that are not discussed in this publication. Myfreetaxes org These include the following items. Myfreetaxes org Self-employment tax. Myfreetaxes org You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Myfreetaxes org Your net earnings from self-employment from other than church employee income were $400 or more. Myfreetaxes org The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Myfreetaxes org If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Myfreetaxes org Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Myfreetaxes org You had church employee income of $108. Myfreetaxes org 28 or more. Myfreetaxes org Additional Medicare Tax. Myfreetaxes org Beginning in 2013, you may be subject to a 0. Myfreetaxes org 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. Myfreetaxes org For more information, see the Instructions for Form 1040, line 60 and Form 8959. Myfreetaxes org Net Investment Income Tax (NIIT). Myfreetaxes org Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Myfreetaxes org NIIT is a 3. Myfreetaxes org 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Myfreetaxes org For more information, see the Instructions for Form 1040, line 60 and Form 8960. Myfreetaxes org Recapture taxes. Myfreetaxes org 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. Myfreetaxes org For more information, see the instructions for Form 1040, line 60. Myfreetaxes org Section 72(m)(5) excess benefits tax. Myfreetaxes org 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. Myfreetaxes org See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Myfreetaxes org Uncollected social security and Medicare tax on group-term life insurance. Myfreetaxes org 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. Myfreetaxes org The amount should be shown in box 12 of your Form W-2 with codes M and N. Myfreetaxes org Tax on golden parachute payments. Myfreetaxes org This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Myfreetaxes org The amount should be shown in box 12 of your Form W-2 with code K. Myfreetaxes org See the instructions for Form 1040, line 60. Myfreetaxes org Tax on accumulation distribution of trusts. Myfreetaxes org This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Myfreetaxes org See Form 4970 and its instructions. Myfreetaxes org Additional tax on HSAs or MSAs. Myfreetaxes org 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. Myfreetaxes org 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. Myfreetaxes org Additional tax on Coverdell ESAs. Myfreetaxes org This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Myfreetaxes org See Publication 970, Tax Benefits for Education, and Form 5329. Myfreetaxes org Additional tax on qualified tuition programs. Myfreetaxes org This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Myfreetaxes org See Publication 970 and Form 5329. Myfreetaxes org Excise tax on insider stock compensation from an expatriated corporation. Myfreetaxes org 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. Myfreetaxes org For more information, see the instructions for Form 1040, line 60. Myfreetaxes org Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Myfreetaxes org This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Myfreetaxes org For more information, see the instructions for Form 1040, line 60. Myfreetaxes org Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Myfreetaxes org For more information, see the instructions for Form 1040, line 60. Myfreetaxes org Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Myfreetaxes org For more information, see the instructions for Form 1040, line 60. Myfreetaxes org Repayment of first-time homebuyer credit. Myfreetaxes org For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Myfreetaxes org Also see the instructions for Form 1040, line 59b. Myfreetaxes org Payments. Myfreetaxes org   After you determine your total tax, figure the total payments you have already made for the year. Myfreetaxes org Include credits that are treated as payments. Myfreetaxes org This chapter does not explain these payments and credits. Myfreetaxes org You can find that information in other chapters of this publication and your form instructions. Myfreetaxes org See the following table for amounts you can include in your total payments. Myfreetaxes org 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. Myfreetaxes org This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Myfreetaxes org It is claimed on Form 1040, line 70. Myfreetaxes org See Form 4136, Credit for Federal Tax Paid on Fuels. Myfreetaxes org Refund or balance due. Myfreetaxes org   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Myfreetaxes org 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. Myfreetaxes org S. Myfreetaxes org savings bonds instead of receiving a paper check. Myfreetaxes org Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Myfreetaxes org The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Myfreetaxes org Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Myfreetaxes org 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. Myfreetaxes org See Form 6251, Alternative Minimum Tax — Individuals. Myfreetaxes org Adjustments and tax preference items. Myfreetaxes org   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. Myfreetaxes org More information. Myfreetaxes org   For more information about the AMT, see the instructions for Form 6251. Myfreetaxes org 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. Myfreetaxes org If the IRS figures your tax and you paid too much, you will receive a refund. Myfreetaxes org If you did not pay enough, you will receive a bill for the balance. Myfreetaxes org 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. Myfreetaxes org The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Myfreetaxes org When the IRS cannot figure your tax. Myfreetaxes org   The IRS cannot figure your tax for you if any of the following apply. Myfreetaxes org You want your refund directly deposited into your accounts. Myfreetaxes org You want any part of your refund applied to your 2014 estimated tax. Myfreetaxes org 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. Myfreetaxes org Your taxable income is $100,000 or more. Myfreetaxes org You itemize deductions. Myfreetaxes org You file any of the following forms. Myfreetaxes org Form 2555, Foreign Earned Income. Myfreetaxes org Form 2555-EZ, Foreign Earned Income Exclusion. Myfreetaxes org Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Myfreetaxes org Form 4970, Tax on Accumulation Distribution of Trusts. Myfreetaxes org Form 4972, Tax on Lump-Sum Distributions. Myfreetaxes org Form 6198, At-Risk Limitations. Myfreetaxes org Form 6251, Alternative Minimum Tax—Individuals. Myfreetaxes org Form 8606, Nondeductible IRAs. Myfreetaxes org Form 8615, Tax for Certain Children Who Have Unearned Income. Myfreetaxes org Form 8814, Parents' Election To Report Child's Interest and Dividends. Myfreetaxes org Form 8839, Qualified Adoption Expenses. Myfreetaxes org Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Myfreetaxes org Form 8889, Health Savings Accounts (HSAs). Myfreetaxes org Form 8919, Uncollected Social Security and Medicare Tax on Wages. Myfreetaxes org Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Myfreetaxes org Enter your social security number in the space provided. Myfreetaxes org If you are married, enter the social security numbers of you and your spouse even if you file separately. Myfreetaxes org Sign and date your return and enter your occupation(s). Myfreetaxes org If you are filing a joint return, both you and your spouse must sign it. Myfreetaxes org Enter your daytime phone number in the space provided. Myfreetaxes org This may help speed the processing of your return if we have a question that can be answered over the phone. Myfreetaxes org If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Myfreetaxes org 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. Myfreetaxes org Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Myfreetaxes org 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. Myfreetaxes org Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Myfreetaxes org Attach a copy of each of your Forms W-2 to your paper return. Myfreetaxes org Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Myfreetaxes org Mail your return to the Internal Revenue Service Center for the area where you live. Myfreetaxes org A list of Service Center addresses is in the instructions for your tax return. Myfreetaxes org Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Myfreetaxes org Do not complete lines 9 through 12. Myfreetaxes org 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. Myfreetaxes org Payments. Myfreetaxes org   Enter any federal income tax withheld on line 7. Myfreetaxes org Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Myfreetaxes org Earned income credit. Myfreetaxes org   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Myfreetaxes org Enter “EIC” in the space to the left of line 8a. Myfreetaxes org Enter the nontaxable combat pay you elect to include in earned income on line 8b. Myfreetaxes org   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. Myfreetaxes org For details, see the Form 1040EZ Instructions. Myfreetaxes org Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Myfreetaxes org 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. Myfreetaxes org Do not complete line 28. Myfreetaxes org Complete lines 29 through 33 and 36 through 40 if they apply to you. Myfreetaxes org However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Myfreetaxes org Also, enter any write-in information that applies to you in the space to the left of line 41. Myfreetaxes org Do not complete lines 34, 35, and 42 through 46. Myfreetaxes org Payments. Myfreetaxes org   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Myfreetaxes org Enter any estimated tax payments you made on line 37. Myfreetaxes org Credit for child and dependent care expenses. Myfreetaxes org   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. Myfreetaxes org Enter the amount of the credit on line 29. Myfreetaxes org The IRS will not figure this credit. Myfreetaxes org Credit for the elderly or the disabled. Myfreetaxes org   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Myfreetaxes org 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. Myfreetaxes org On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Myfreetaxes org Complete Part II and Part III, lines 11 and 13, if they apply. Myfreetaxes org Earned income credit. Myfreetaxes org   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Myfreetaxes org Enter “EIC” to the left of the entry space for line 38a. Myfreetaxes org Enter the nontaxable combat pay you elect to include in earned income on line 38b. Myfreetaxes org    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. Myfreetaxes org 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. Myfreetaxes org   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. Myfreetaxes org For details, see the Form 1040A Instructions. Myfreetaxes org Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Myfreetaxes org Do not complete line 44. Myfreetaxes org 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. Myfreetaxes org Read lines 45 through 71. Myfreetaxes org Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Myfreetaxes org Also, do not complete line 55 and lines 73 through 77. Myfreetaxes org 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. Myfreetaxes org Payments. Myfreetaxes org   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Myfreetaxes org Enter any estimated tax payments you made on line 63. Myfreetaxes org Credit for child and dependent care expenses. Myfreetaxes org   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Myfreetaxes org Enter the amount of the credit on line 48. Myfreetaxes org The IRS will not figure this credit. Myfreetaxes org Credit for the elderly or the disabled. Myfreetaxes org   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Myfreetaxes org Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Myfreetaxes org On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Myfreetaxes org Complete Part II and Part III, lines 11 and 13, if they apply. Myfreetaxes org Earned income credit. Myfreetaxes org   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Myfreetaxes org Enter “EIC” on the dotted line next to Form 1040, line 64a. Myfreetaxes org Enter the nontaxable combat pay you elect to include in earned income on line 64b. Myfreetaxes org   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. Myfreetaxes org 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. Myfreetaxes org   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. Myfreetaxes org For details, see the Form 1040 Instructions. Myfreetaxes org Prev  Up  Next   Home   More Online Publications
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Time May be Running Out -- March 31 is an Important Deadline

IRS Health Care Tax Tip 2014-11, March 25, 2014                                                Español

Time May be Running Out – March 31 is an Important Deadline

Health Care Law Considerations for 2014

For most people, the Affordable Care Act has no effect on the 2013 income tax return they are filing in 2014. However, some people may need to make important decisions by the March 31, 2014 deadline for open enrollment. 

Below are five things about the health care law you may need to consider soon.

  • Currently Insured – No Change: If you already insured, you do not need to do anything more than continue your insurance.
  • Uninsured – Enroll by March 31: The open enrollment period to purchase health care coverage through the Health Insurance Marketplace for 2014 runs through March 31, 2014. When you get health insurance through the marketplace, you may be able to get advance payments of the premium tax credit that will immediately help lower your monthly premium. Learn more at HealthCare.gov.
  • Premium Tax Credit To Lower Your Monthly Premium: If you get insurance through the Marketplace, you may be eligible to claim the premium tax credit. You can elect to have advance payments of the tax credit sent directly to your insurer during 2014 so that the monthly premium you pay is lower, or wait to claim the credit when you file your tax return in 2015. If you choose to have advance payments sent to your insurer, you will have to reconcile the payments on your 2014 tax return, which will be filed in 2015. If you’re already receiving advance payments of the credit, you need to do nothing at this time unless you have a change in circumstance like a change in income or family size. Learn More.
  • Change in Circumstances: If you're receiving advance payments of the premium tax credit to help pay for your insurance coverage, you should report life changes, such as income, marital status or family size changes, to the Marketplace. Reporting changes will help to make sure you have the right coverage and are getting the proper amount of advance payments of the premium tax credit.
  • Individual Shared Responsibility Payment: Starting January 2014, you and your family have been required to have health care coverage or have an exemption from coverage.  Most people already have qualifying health care coverage.  These individuals will not need to do anything more than maintain that coverage throughout 2014. If you can afford coverage but decide not to buy it and remain uninsured, you may have to make an individual shared responsibility payment when you file your 2014 tax return in 2015. Learn More.

 

More Information

Find out more tax-related provisions of the health care law at IRS.gov/aca

Find out more about the Health Insurance Marketplace at HealthCare.gov.

To receive copies of IRS tax tips via email, subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

Page Last Reviewed or Updated: 26-Mar-2014

 

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