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

Soon Can I File My 2013 Taxes

1040ez For 2010 Tax YearHow Do You Fill Out A 1040x Form1040ez Form OnlineIrs 1040ez FormH&r Block State TaxesH & R Block Free Online TaxesCan I Still E File 2011 TaxesE-file State Taxes Free2012 1040 Ez FormH And R TaxFederal Tax Forms 1040ez1040 Tax Form 20102007 Tax SoftwareFree Efile1040x IrsEfile Taxes Free2008 Tax Software Free DownloadTax Act 2012 ReturnFree Tax Filing 2011Amended Tax Returns1040ez FillableI Need To File 2012 TaxesHow To File Tax Return For 2012File 2011 Taxes Online For FreeIrs Forms 1040Free Income Tax ReturnEz Tax Form 2011Where Get State Tax FormsFree Turbo Tax 1040ezWhere Do I Mail My 1040xVa Form 10 10ez2011 Tax Forms 1040Federal Tax FormIrs Gov E FileCan You E File A 1040x2013 Tax Forms 1040ezIrs 2011 Amended Tax ReturnIrs 1040ez Instructions2012 Free Tax FilingDownload 1040x

Soon Can I File My 2013 Taxes

Soon can i file my 2013 taxes Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. Soon can i file my 2013 taxes Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. Soon can i file my 2013 taxes It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. Soon can i file my 2013 taxes The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. Soon can i file my 2013 taxes Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Soon can i file my 2013 taxes Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Soon can i file my 2013 taxes Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. Soon can i file my 2013 taxes For the calculation of income tax withholding on pensions, the new withholding tables also apply. Soon can i file my 2013 taxes These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. Soon can i file my 2013 taxes The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. Soon can i file my 2013 taxes Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. Soon can i file my 2013 taxes Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. Soon can i file my 2013 taxes A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Soon can i file my 2013 taxes Employees do not need to fill out a new Form W-4. Soon can i file my 2013 taxes These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Soon can i file my 2013 taxes Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. Soon can i file my 2013 taxes Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. Soon can i file my 2013 taxes Withholding Income Taxes on the Wages of Nonresident Alien Employees In general, you must withhold federal income taxes on the wages of nonresident alien employees. Soon can i file my 2013 taxes However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Soon can i file my 2013 taxes You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. Soon can i file my 2013 taxes You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. Soon can i file my 2013 taxes For more information, see Notice 2005-76, 2005-46 I. Soon can i file my 2013 taxes R. Soon can i file my 2013 taxes B. Soon can i file my 2013 taxes 947, available at www. Soon can i file my 2013 taxes irs. Soon can i file my 2013 taxes gov/irb/2005-46_IRB/ar10. Soon can i file my 2013 taxes html. Soon can i file my 2013 taxes As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. Soon can i file my 2013 taxes See the chart below for these increased amounts. Soon can i file my 2013 taxes Nonresident alien students from India and business apprentices from India are not subject to this procedure. Soon can i file my 2013 taxes The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. Soon can i file my 2013 taxes Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. Soon can i file my 2013 taxes 00   Biweekly 276. Soon can i file my 2013 taxes 00   Semimonthly 299. Soon can i file my 2013 taxes 00   Monthly 598. Soon can i file my 2013 taxes 00   Quarterly 1,795. Soon can i file my 2013 taxes 00   Semiannually 3,590. Soon can i file my 2013 taxes 00   Annually 7,180. Soon can i file my 2013 taxes 00   Daily or Miscellaneous(each day of the payroll period) 27. Soon can i file my 2013 taxes 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Soon can i file my 2013 taxes These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Soon can i file my 2013 taxes Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. Soon can i file my 2013 taxes This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Soon can i file my 2013 taxes Note. Soon can i file my 2013 taxes The following example will deal with the new withholding tables only. Soon can i file my 2013 taxes For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Soon can i file my 2013 taxes The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). Soon can i file my 2013 taxes The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). Soon can i file my 2013 taxes The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. Soon can i file my 2013 taxes The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Soon can i file my 2013 taxes The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. Soon can i file my 2013 taxes Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. Soon can i file my 2013 taxes This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. Soon can i file my 2013 taxes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. Soon can i file my 2013 taxes The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. Soon can i file my 2013 taxes See section 9 of Publication 15 (Circular E) for more information on Form W-4. Soon can i file my 2013 taxes Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. Soon can i file my 2013 taxes Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Soon can i file my 2013 taxes Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. Soon can i file my 2013 taxes If your employee is claiming more than 10 withholding allowances, see below. Soon can i file my 2013 taxes If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Soon can i file my 2013 taxes Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). Soon can i file my 2013 taxes Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. Soon can i file my 2013 taxes   The wage bracket tables can be used if an employee claims up to 10 allowances. Soon can i file my 2013 taxes More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Soon can i file my 2013 taxes   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. Soon can i file my 2013 taxes The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. Soon can i file my 2013 taxes Subtract the result from the employee's wages. Soon can i file my 2013 taxes On this amount, find and withhold the tax in the column for 10 allowances. Soon can i file my 2013 taxes   This is a voluntary method. Soon can i file my 2013 taxes If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. Soon can i file my 2013 taxes You can also use any other method described below. Soon can i file my 2013 taxes Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. Soon can i file my 2013 taxes This method works for any number of withholding allowances the employee claims and any amount of wages. Soon can i file my 2013 taxes Use these steps to figure the income tax to withhold under the percentage method. Soon can i file my 2013 taxes Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. Soon can i file my 2013 taxes Subtract that amount from the employee's wages. Soon can i file my 2013 taxes Determine the amount to withhold from the appropriate table on page 5 or 6. Soon can i file my 2013 taxes Table 1. Soon can i file my 2013 taxes Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. Soon can i file my 2013 taxes 19 Biweekly 140. Soon can i file my 2013 taxes 38 Semimonthly 152. Soon can i file my 2013 taxes 08 Monthly 304. Soon can i file my 2013 taxes 17 Quarterly 912. Soon can i file my 2013 taxes 50 Semiannually 1,825. Soon can i file my 2013 taxes 00 Annually 3,650. Soon can i file my 2013 taxes 00 Daily or miscellaneous (each day of the payroll period) 14. Soon can i file my 2013 taxes 04 Example. Soon can i file my 2013 taxes   An unmarried employee is paid $600 weekly. Soon can i file my 2013 taxes This employee has in effect a Form W-4 claiming two withholding allowances. Soon can i file my 2013 taxes Using the percentage method, figure the income tax to withhold as follows: 1. Soon can i file my 2013 taxes Total wage payment   $600. Soon can i file my 2013 taxes 00 2. Soon can i file my 2013 taxes One allowance $70. Soon can i file my 2013 taxes 19   3. Soon can i file my 2013 taxes Allowances claimed on Form W-4 2   4. Soon can i file my 2013 taxes Multiply line 2 by line 3   $140. Soon can i file my 2013 taxes 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. Soon can i file my 2013 taxes 62 6. Soon can i file my 2013 taxes Tax to be withheld on $459. Soon can i file my 2013 taxes 62 from Table 1(a)—single person, page 5   $45. Soon can i file my 2013 taxes 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. Soon can i file my 2013 taxes Annual income tax withholding. Soon can i file my 2013 taxes   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Soon can i file my 2013 taxes Then prorate the tax back to the payroll period. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes A married person claims four withholding allowances. Soon can i file my 2013 taxes She is paid $1,000 a week. Soon can i file my 2013 taxes Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Soon can i file my 2013 taxes Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Soon can i file my 2013 taxes Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. Soon can i file my 2013 taxes 50 is withheld. Soon can i file my 2013 taxes Divide the annual tax by 52. Soon can i file my 2013 taxes The weekly income tax to withhold is $54. Soon can i file my 2013 taxes 09. Soon can i file my 2013 taxes Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Soon can i file my 2013 taxes Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. Soon can i file my 2013 taxes Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. Soon can i file my 2013 taxes Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. Soon can i file my 2013 taxes You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. Soon can i file my 2013 taxes See the tolerances allowed in the chart in Other methods on page 36. Soon can i file my 2013 taxes See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. Soon can i file my 2013 taxes The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Soon can i file my 2013 taxes Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. Soon can i file my 2013 taxes Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. Soon can i file my 2013 taxes Find the employee's gross wages before any deductions using the appropriate table. Soon can i file my 2013 taxes There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Soon can i file my 2013 taxes Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. Soon can i file my 2013 taxes Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. Soon can i file my 2013 taxes Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. Soon can i file my 2013 taxes There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Soon can i file my 2013 taxes Find the advance EIC payment shown in the appropriate table for the amount of wages paid. Soon can i file my 2013 taxes Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. Soon can i file my 2013 taxes When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. Soon can i file my 2013 taxes The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. Soon can i file my 2013 taxes If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. Soon can i file my 2013 taxes Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. Soon can i file my 2013 taxes 20 plus 15% —$200 $470 —$1,455   $16. Soon can i file my 2013 taxes 70 plus 15% —$470 $696 —$1,279   $80. Soon can i file my 2013 taxes 60 plus 25% —$696 $1,455 —$2,272   $164. Soon can i file my 2013 taxes 45 plus 25% —$1,455 $1,279 —$3,338   $226. Soon can i file my 2013 taxes 35 plus 28% —$1,279 $2,272 —$4,165   $368. Soon can i file my 2013 taxes 70 plus 28% —$2,272 $3,338 —$7,212   $802. Soon can i file my 2013 taxes 87 plus 33% —$3,338 $4,165 —$7,321   $898. Soon can i file my 2013 taxes 74 plus 33% —$4,165 $7,212 $2,081. Soon can i file my 2013 taxes 29 plus 35% —$7,212 $7,321 $1,940. Soon can i file my 2013 taxes 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. Soon can i file my 2013 taxes 40 plus 15% —$400 $940 —$2,910   $33. Soon can i file my 2013 taxes 40 plus 15% —$940 $1,392 —$2,559   $161. Soon can i file my 2013 taxes 20 plus 25% —$1,392 $2,910 —$4,543   $328. Soon can i file my 2013 taxes 90 plus 25% —$2,910 $2,559 —$6,677   $452. Soon can i file my 2013 taxes 95 plus 28% —$2,559 $4,543 —$8,331   $737. Soon can i file my 2013 taxes 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. Soon can i file my 2013 taxes 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. Soon can i file my 2013 taxes 79 plus 33% —$8,331 $14,423 $4,162. Soon can i file my 2013 taxes 17 plus 35% —$14,423 $14,642 $3,880. Soon can i file my 2013 taxes 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. Soon can i file my 2013 taxes 40 plus 15% —$433 $1,019 —$3,152   $36. Soon can i file my 2013 taxes 30 plus 15% —$1,019 $1,508 —$2,772   $174. Soon can i file my 2013 taxes 65 plus 25% —$1,508 $3,152 —$4,922   $356. Soon can i file my 2013 taxes 25 plus 25% —$3,152 $2,772 —$7,233   $490. Soon can i file my 2013 taxes 65 plus 28% —$2,772 $4,922 —$9,025   $798. Soon can i file my 2013 taxes 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. Soon can i file my 2013 taxes 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. Soon can i file my 2013 taxes 59 plus 33% —$9,025 $15,625   $4,509. Soon can i file my 2013 taxes 09 plus 35% —$15,625 $15,863   $4,204. Soon can i file my 2013 taxes 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. Soon can i file my 2013 taxes 90 plus 15% —$867 $2,038 —$6,304   $72. Soon can i file my 2013 taxes 50 plus 15% —$2,038 $3,017 —$5,544   $349. Soon can i file my 2013 taxes 40 plus 25% —$3,017 $6,304 —$9,844   $712. Soon can i file my 2013 taxes 40 plus 25% —$6,304 $5,544 —$14,467   $981. Soon can i file my 2013 taxes 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. Soon can i file my 2013 taxes 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. Soon can i file my 2013 taxes 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. Soon can i file my 2013 taxes 08 plus 33% —$18,050 $31,250 $9,017. Soon can i file my 2013 taxes 98 plus 35% —$31,250 $31,725 $8,407. Soon can i file my 2013 taxes 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. Soon can i file my 2013 taxes 50 plus 15% —$2,600 $6,113 —$18,913   $217. Soon can i file my 2013 taxes 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. Soon can i file my 2013 taxes 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. Soon can i file my 2013 taxes 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. Soon can i file my 2013 taxes 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. Soon can i file my 2013 taxes 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. Soon can i file my 2013 taxes 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. Soon can i file my 2013 taxes 26 plus 33% —$54,150 $93,750 $27,054. Soon can i file my 2013 taxes 01 plus 35% —$93,750 $95,175 $25,223. Soon can i file my 2013 taxes 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. Soon can i file my 2013 taxes 00 plus 15% —$5,200 $12,225 —$37,825   $435. Soon can i file my 2013 taxes 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. Soon can i file my 2013 taxes 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. Soon can i file my 2013 taxes 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. Soon can i file my 2013 taxes 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. Soon can i file my 2013 taxes 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. Soon can i file my 2013 taxes 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. Soon can i file my 2013 taxes 80 plus 33% —$108,300 $187,500 $54,108. Soon can i file my 2013 taxes 05 plus 35% —$187,500 $190,350 $50,447. Soon can i file my 2013 taxes 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. Soon can i file my 2013 taxes 00 plus 15% —$10,400 $24,450 —$75,650   $870. Soon can i file my 2013 taxes 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. Soon can i file my 2013 taxes 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. Soon can i file my 2013 taxes 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. Soon can i file my 2013 taxes 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. Soon can i file my 2013 taxes 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. Soon can i file my 2013 taxes 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. Soon can i file my 2013 taxes 60 plus 33% —$216,600 $375,000 $108,216. Soon can i file my 2013 taxes 10 plus 35% —$375,000 $380,700 $100,894. Soon can i file my 2013 taxes 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. Soon can i file my 2013 taxes 60 $0   Not over $60. Soon can i file my 2013 taxes 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. Soon can i file my 2013 taxes 60 —$40. Soon can i file my 2013 taxes 00   10% —$27. Soon can i file my 2013 taxes 60 $60. Soon can i file my 2013 taxes 60 —$94. Soon can i file my 2013 taxes 00   10% —$60. Soon can i file my 2013 taxes 60 $40. Soon can i file my 2013 taxes 00 —$139. Soon can i file my 2013 taxes 20   $1. Soon can i file my 2013 taxes 24 plus 15% —$40. Soon can i file my 2013 taxes 00 $94. Soon can i file my 2013 taxes 00 —$291. Soon can i file my 2013 taxes 00   $3. Soon can i file my 2013 taxes 34 plus 15% —$94. Soon can i file my 2013 taxes 00 $139. Soon can i file my 2013 taxes 20 —$255. Soon can i file my 2013 taxes 90   $16. Soon can i file my 2013 taxes 12 plus 25% —$139. Soon can i file my 2013 taxes 20 $291. Soon can i file my 2013 taxes 00 —$454. Soon can i file my 2013 taxes 30   $32. Soon can i file my 2013 taxes 89 plus 25% —$291. Soon can i file my 2013 taxes 00 $255. Soon can i file my 2013 taxes 90 —$667. Soon can i file my 2013 taxes 70   $45. Soon can i file my 2013 taxes 30 plus 28% —$255. Soon can i file my 2013 taxes 90 $454. Soon can i file my 2013 taxes 30 —$833. Soon can i file my 2013 taxes 10   $73. Soon can i file my 2013 taxes 72 plus 28% —$454. Soon can i file my 2013 taxes 30 $667. Soon can i file my 2013 taxes 70 —$1,442. Soon can i file my 2013 taxes 30   $160. Soon can i file my 2013 taxes 60 plus 33% —$667. Soon can i file my 2013 taxes 70 $833. Soon can i file my 2013 taxes 10 —$1,464. Soon can i file my 2013 taxes 20   $179. Soon can i file my 2013 taxes 78 plus 33% —$833. Soon can i file my 2013 taxes 10 $1,442. Soon can i file my 2013 taxes 30 $416. Soon can i file my 2013 taxes 22 plus 35% —$1,442. Soon can i file my 2013 taxes 30 $1,464. Soon can i file my 2013 taxes 20 $388. Soon can i file my 2013 taxes 04 plus 35% —$1,464. Soon can i file my 2013 taxes 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. Soon can i file my 2013 taxes Also see the instructions on page 3. Soon can i file my 2013 taxes                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. Soon can i file my 2013 taxes Also see the instructions on page 3. Soon can i file my 2013 taxes                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. Soon can i file my 2013 taxes Also see the instructions on page 3. Soon can i file my 2013 taxes                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. Soon can i file my 2013 taxes Also see the instructions on page 3. Soon can i file my 2013 taxes                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. Soon can i file my 2013 taxes Also see the instructions on page 3. Soon can i file my 2013 taxes                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. Soon can i file my 2013 taxes Also see the instructions on page 3. Soon can i file my 2013 taxes                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. Soon can i file my 2013 taxes Also see the instructions on page 3. Soon can i file my 2013 taxes                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. Soon can i file my 2013 taxes Also see the instructions on page 3. Soon can i file my 2013 taxes                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39
Español

National Archives and Records Administration (NARA)

The National Archives and Records Administration preserves U.S. government records, manages the Presidential Libraries system, and publishes laws, regulations, Presidential, and other public documents.

Contact the Agency or Department

Website: National Archives and Records Administration (NARA)

Contact In-Person: National Archives Facilities, by State

Address: 8601 Adelphi Road
College Park, MD 20740-6001

Toll-free: (866) 272-6272

TTY: (301) 837-0482

The Soon Can I File My 2013 Taxes

Soon can i file my 2013 taxes Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Soon can i file my 2013 taxes Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Soon can i file my 2013 taxes The care must be for one or more qualifying persons who are identified on Form 2441. Soon can i file my 2013 taxes (See Qualifying Person Test. Soon can i file my 2013 taxes ) You (and your spouse if filing jointly) must have earned income during the year. Soon can i file my 2013 taxes (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Soon can i file my 2013 taxes ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Soon can i file my 2013 taxes (See Work-Related Expense Test, later. Soon can i file my 2013 taxes ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Soon can i file my 2013 taxes If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Soon can i file my 2013 taxes You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Soon can i file my 2013 taxes See Payments to Relatives or Dependents under Work-Related Expense Test, later. Soon can i file my 2013 taxes Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Soon can i file my 2013 taxes If you are married, you must file a joint return, unless an exception applies to you. Soon can i file my 2013 taxes See Joint Return Test, later. Soon can i file my 2013 taxes You must identify the care provider on your tax return. Soon can i file my 2013 taxes (See Provider Identification Test, later. Soon can i file my 2013 taxes ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Soon can i file my 2013 taxes (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Soon can i file my 2013 taxes See Reduced Dollar Limit under How To Figure the Credit, later. Soon can i file my 2013 taxes ) These tests are presented in Figure A and are also explained in detail in this publication. Soon can i file my 2013 taxes Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Soon can i file my 2013 taxes A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Soon can i file my 2013 taxes Dependent defined. Soon can i file my 2013 taxes   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Soon can i file my 2013 taxes To be your dependent, a person must be your qualifying child (or your qualifying relative). Soon can i file my 2013 taxes Qualifying child. Soon can i file my 2013 taxes   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Soon can i file my 2013 taxes More information. Soon can i file my 2013 taxes   For more information about who is a dependent or a qualifying child, see Publication 501. Soon can i file my 2013 taxes Physically or mentally not able to care for oneself. Soon can i file my 2013 taxes   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Soon can i file my 2013 taxes Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Soon can i file my 2013 taxes Person qualifying for part of year. Soon can i file my 2013 taxes   You determine a person's qualifying status each day. Soon can i file my 2013 taxes For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Soon can i file my 2013 taxes Also see Yearly limit under Dollar Limit, later. Soon can i file my 2013 taxes Birth or death of otherwise qualifying person. Soon can i file my 2013 taxes   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Soon can i file my 2013 taxes Taxpayer identification number. Soon can i file my 2013 taxes   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Soon can i file my 2013 taxes If the correct information is not shown, the credit may be reduced or disallowed. Soon can i file my 2013 taxes Individual taxpayer identification number (ITIN) for aliens. Soon can i file my 2013 taxes   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Soon can i file my 2013 taxes The ITIN is entered wherever an SSN is requested on a tax return. Soon can i file my 2013 taxes If the alien does not have an ITIN, he or she must apply for one. Soon can i file my 2013 taxes See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Soon can i file my 2013 taxes   An ITIN is for tax use only. Soon can i file my 2013 taxes It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Soon can i file my 2013 taxes S. Soon can i file my 2013 taxes law. Soon can i file my 2013 taxes Adoption taxpayer identification number (ATIN). Soon can i file my 2013 taxes   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Soon can i file my 2013 taxes File Form W-7A, Application for Taxpayer Identification Number for Pending U. Soon can i file my 2013 taxes S. Soon can i file my 2013 taxes Adoptions. Soon can i file my 2013 taxes Child of divorced or separated parents or parents living apart. Soon can i file my 2013 taxes   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Soon can i file my 2013 taxes   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Soon can i file my 2013 taxes If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Soon can i file my 2013 taxes For details and an exception for a parent who works at night, see Publication 501. Soon can i file my 2013 taxes   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Soon can i file my 2013 taxes Please click here for the text description of the image. Soon can i file my 2013 taxes Figure a. Soon can i file my 2013 taxes Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Soon can i file my 2013 taxes Earned income. Soon can i file my 2013 taxes   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Soon can i file my 2013 taxes A net loss from self-employment reduces earned income. Soon can i file my 2013 taxes Earned income also includes strike benefits and any disability pay you report as wages. Soon can i file my 2013 taxes   Generally, only taxable compensation is included. Soon can i file my 2013 taxes However, you can elect to include nontaxable combat pay in earned income. Soon can i file my 2013 taxes If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Soon can i file my 2013 taxes (In other words, if one of you makes the election, the other one can also make it but does not have to. Soon can i file my 2013 taxes ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Soon can i file my 2013 taxes You should figure your credit both ways and make the election if it gives you a greater tax benefit. Soon can i file my 2013 taxes    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Soon can i file my 2013 taxes Members of certain religious faiths opposed to social security. Soon can i file my 2013 taxes   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Soon can i file my 2013 taxes These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Soon can i file my 2013 taxes   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Soon can i file my 2013 taxes For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Soon can i file my 2013 taxes Form 4361. Soon can i file my 2013 taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Soon can i file my 2013 taxes This includes wages, salaries, tips, and other taxable employee compensation. Soon can i file my 2013 taxes   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Soon can i file my 2013 taxes Examples include fees for performing marriages and honoraria for delivering speeches. Soon can i file my 2013 taxes   Any amount you received for work that is not related to your ministerial duties is earned income. Soon can i file my 2013 taxes Form 4029. Soon can i file my 2013 taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Soon can i file my 2013 taxes   However, amounts you received as a self-employed individual do not count as earned income. Soon can i file my 2013 taxes What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Soon can i file my 2013 taxes S. Soon can i file my 2013 taxes trade or business, or Any amount received for work while an inmate in a penal institution. Soon can i file my 2013 taxes Rule for student-spouse or spouse not able to care for self. Soon can i file my 2013 taxes   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Soon can i file my 2013 taxes (Your spouse also must live with you for more than half the year. Soon can i file my 2013 taxes )   If you are filing a joint return, this rule also applies to you. Soon can i file my 2013 taxes You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Soon can i file my 2013 taxes   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Soon can i file my 2013 taxes   This rule applies to only one spouse for any one month. Soon can i file my 2013 taxes If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Soon can i file my 2013 taxes Full-time student. Soon can i file my 2013 taxes    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Soon can i file my 2013 taxes You must have been a full-time student for some part of each of 5 calendar months during the year. Soon can i file my 2013 taxes (The months need not be consecutive. Soon can i file my 2013 taxes ) School. Soon can i file my 2013 taxes   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Soon can i file my 2013 taxes A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Soon can i file my 2013 taxes Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Soon can i file my 2013 taxes Expenses are considered work-related only if both of the following are true. Soon can i file my 2013 taxes They allow you (and your spouse if filing jointly) to work or look for work. Soon can i file my 2013 taxes They are for a qualifying person's care. Soon can i file my 2013 taxes Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Soon can i file my 2013 taxes If you are married, generally both you and your spouse must work or look for work. Soon can i file my 2013 taxes One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Soon can i file my 2013 taxes Your work can be for others or in your own business or partnership. Soon can i file my 2013 taxes It can be either full time or part time. Soon can i file my 2013 taxes Work also includes actively looking for work. Soon can i file my 2013 taxes However, if you do not find a job and have no earned income for the year, you cannot take this credit. Soon can i file my 2013 taxes See Earned Income Test, earlier. Soon can i file my 2013 taxes An expense is not considered work-related merely because you had it while you were working. Soon can i file my 2013 taxes The purpose of the expense must be to allow you to work. Soon can i file my 2013 taxes Whether your expenses allow you to work or look for work depends on the facts. Soon can i file my 2013 taxes Example 1. Soon can i file my 2013 taxes The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Soon can i file my 2013 taxes Example 2. Soon can i file my 2013 taxes You work during the day. Soon can i file my 2013 taxes Your spouse works at night and sleeps during the day. Soon can i file my 2013 taxes You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Soon can i file my 2013 taxes Your expenses are considered work-related. Soon can i file my 2013 taxes Volunteer work. Soon can i file my 2013 taxes   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Soon can i file my 2013 taxes Work for part of year. Soon can i file my 2013 taxes   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Soon can i file my 2013 taxes For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Soon can i file my 2013 taxes However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Soon can i file my 2013 taxes Temporary absence from work. Soon can i file my 2013 taxes   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Soon can i file my 2013 taxes Instead, you can figure your credit including the expenses you paid for the period of absence. Soon can i file my 2013 taxes   An absence of 2 weeks or less is a short, temporary absence. Soon can i file my 2013 taxes An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Soon can i file my 2013 taxes You become ill and miss 4 months of work but receive sick pay. Soon can i file my 2013 taxes You continue to pay the nanny to care for the children while you are ill. Soon can i file my 2013 taxes Your absence is not a short, temporary absence, and your expenses are not considered work-related. Soon can i file my 2013 taxes Part-time work. Soon can i file my 2013 taxes   If you work part-time, you generally must figure your expenses for each day. Soon can i file my 2013 taxes However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Soon can i file my 2013 taxes Any day when you work at least 1 hour is a day of work. Soon can i file my 2013 taxes Example 1. Soon can i file my 2013 taxes You work 3 days a week. Soon can i file my 2013 taxes While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Soon can i file my 2013 taxes You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Soon can i file my 2013 taxes Your child attends the center 5 days a week. Soon can i file my 2013 taxes Your work-related expenses are limited to $150 a week. Soon can i file my 2013 taxes Example 2. Soon can i file my 2013 taxes The facts are the same as in Example 1 except the center does not offer a 3-day option. Soon can i file my 2013 taxes The entire $250 weekly fee may be a work-related expense. Soon can i file my 2013 taxes Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Soon can i file my 2013 taxes You do not have to choose the least expensive way of providing the care. Soon can i file my 2013 taxes The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Soon can i file my 2013 taxes Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Soon can i file my 2013 taxes Expenses for household services qualify if part of the services is for the care of qualifying persons. Soon can i file my 2013 taxes See Household Services, later. Soon can i file my 2013 taxes Expenses not for care. Soon can i file my 2013 taxes   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Soon can i file my 2013 taxes However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Soon can i file my 2013 taxes Otherwise, see the discussion of Expenses partly work-related, later. Soon can i file my 2013 taxes   Child support payments are not for care and do not qualify for the credit. Soon can i file my 2013 taxes Education. Soon can i file my 2013 taxes   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Soon can i file my 2013 taxes   Expenses to attend kindergarten or a higher grade are not expenses for care. Soon can i file my 2013 taxes Do not use these expenses to figure your credit. Soon can i file my 2013 taxes   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Soon can i file my 2013 taxes   Summer school and tutoring programs are not for care. Soon can i file my 2013 taxes Example 1. Soon can i file my 2013 taxes You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Soon can i file my 2013 taxes The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Soon can i file my 2013 taxes You can count the total cost when you figure the credit. Soon can i file my 2013 taxes Example 2. Soon can i file my 2013 taxes You place your 10-year-old child in a boarding school so you can work full time. Soon can i file my 2013 taxes Only the part of the boarding school expense that is for the care of your child is a work-related expense. Soon can i file my 2013 taxes You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Soon can i file my 2013 taxes You cannot count any part of the amount you pay the school for your child's education. Soon can i file my 2013 taxes Care outside your home. Soon can i file my 2013 taxes   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Soon can i file my 2013 taxes Dependent care center. Soon can i file my 2013 taxes   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Soon can i file my 2013 taxes   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Soon can i file my 2013 taxes Camp. Soon can i file my 2013 taxes   The cost of sending your child to an overnight camp is not considered a work-related expense. Soon can i file my 2013 taxes    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Soon can i file my 2013 taxes Transportation. Soon can i file my 2013 taxes   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Soon can i file my 2013 taxes This includes transportation by bus, subway, taxi, or private car. Soon can i file my 2013 taxes However, transportation not provided by a care provider is not for the care of a qualifying person. Soon can i file my 2013 taxes Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Soon can i file my 2013 taxes Fees and deposits. Soon can i file my 2013 taxes   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Soon can i file my 2013 taxes However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Soon can i file my 2013 taxes Example 1. Soon can i file my 2013 taxes You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Soon can i file my 2013 taxes The fee you paid is a work-related expense. Soon can i file my 2013 taxes Example 2. Soon can i file my 2013 taxes You placed a deposit with a preschool to reserve a place for your 3-year-old child. Soon can i file my 2013 taxes You later sent your child to a different preschool and forfeited the deposit. Soon can i file my 2013 taxes The forfeited deposit is not for care and so is not a work-related expense. Soon can i file my 2013 taxes Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Soon can i file my 2013 taxes Definition. Soon can i file my 2013 taxes   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Soon can i file my 2013 taxes They include the services of a housekeeper, maid, or cook. Soon can i file my 2013 taxes However, they do not include the services of a chauffeur, bartender, or gardener. Soon can i file my 2013 taxes Housekeeper. Soon can i file my 2013 taxes   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Soon can i file my 2013 taxes Expenses partly work-related. Soon can i file my 2013 taxes   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Soon can i file my 2013 taxes To figure your credit, count only the part that is work-related. Soon can i file my 2013 taxes However, you do not have to divide the expense if only a small part is for other purposes. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Soon can i file my 2013 taxes The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Soon can i file my 2013 taxes You do not have to divide the expenses. Soon can i file my 2013 taxes You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Soon can i file my 2013 taxes Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Soon can i file my 2013 taxes However, the dollar limit (discussed later) is based on one qualifying person, not two. Soon can i file my 2013 taxes Meals and lodging provided for housekeeper. Soon can i file my 2013 taxes   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Soon can i file my 2013 taxes If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Soon can i file my 2013 taxes You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Soon can i file my 2013 taxes However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Soon can i file my 2013 taxes Taxes paid on wages. Soon can i file my 2013 taxes   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Soon can i file my 2013 taxes For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Soon can i file my 2013 taxes Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Soon can i file my 2013 taxes However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Soon can i file my 2013 taxes Joint Return Test Generally, married couples must file a joint return to take the credit. Soon can i file my 2013 taxes However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Soon can i file my 2013 taxes Legally separated. Soon can i file my 2013 taxes   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Soon can i file my 2013 taxes You may be eligible to take the credit on your return using head of household filing status. Soon can i file my 2013 taxes Married and living apart. Soon can i file my 2013 taxes   You are not considered married and are eligible to take the credit if all the following apply. Soon can i file my 2013 taxes You file a return apart from your spouse. Soon can i file my 2013 taxes Your home is the home of a qualifying person for more than half the year. Soon can i file my 2013 taxes You pay more than half the cost of keeping up your home for the year. Soon can i file my 2013 taxes Your spouse does not live in your home for the last 6 months of the year. Soon can i file my 2013 taxes Costs of keeping up a home. Soon can i file my 2013 taxes   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Soon can i file my 2013 taxes   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Soon can i file my 2013 taxes   They also do not include the purchase, permanent improvement, or replacement of property. Soon can i file my 2013 taxes For example, you cannot include the cost of replacing a water heater. Soon can i file my 2013 taxes However, you can include the cost of repairing a water heater. Soon can i file my 2013 taxes Death of spouse. Soon can i file my 2013 taxes   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Soon can i file my 2013 taxes If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Soon can i file my 2013 taxes Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Soon can i file my 2013 taxes Use Form 2441, Part I, to show the information. Soon can i file my 2013 taxes If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Soon can i file my 2013 taxes Information needed. Soon can i file my 2013 taxes   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Soon can i file my 2013 taxes    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Soon can i file my 2013 taxes If the care provider is an organization, then it is the employer identification number (EIN). Soon can i file my 2013 taxes   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Soon can i file my 2013 taxes In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Soon can i file my 2013 taxes   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Soon can i file my 2013 taxes Getting the information. Soon can i file my 2013 taxes    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Soon can i file my 2013 taxes If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Soon can i file my 2013 taxes    You should keep this information with your tax records. Soon can i file my 2013 taxes Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Soon can i file my 2013 taxes Due diligence. Soon can i file my 2013 taxes   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Soon can i file my 2013 taxes However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Soon can i file my 2013 taxes   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Soon can i file my 2013 taxes Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Soon can i file my 2013 taxes Provider refusal. Soon can i file my 2013 taxes    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Soon can i file my 2013 taxes Enter “See Attached Statement” in the columns calling for the information you do not have. Soon can i file my 2013 taxes Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Soon can i file my 2013 taxes Be sure to write your name and social security number on this statement. Soon can i file my 2013 taxes The statement will show that you used due diligence in trying to furnish the necessary information. Soon can i file my 2013 taxes U. Soon can i file my 2013 taxes S. Soon can i file my 2013 taxes citizens and resident aliens living abroad. Soon can i file my 2013 taxes   If you are living abroad, your care provider may not have, and may not be required to get, a U. Soon can i file my 2013 taxes S. Soon can i file my 2013 taxes taxpayer identification number (for example, an SSN or an EIN). Soon can i file my 2013 taxes If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Soon can i file my 2013 taxes How To Figure the Credit Your credit is a percentage of your work-related expenses. Soon can i file my 2013 taxes Your expenses are subject to the earned income limit and the dollar limit. Soon can i file my 2013 taxes The percentage is based on your adjusted gross income. Soon can i file my 2013 taxes Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Soon can i file my 2013 taxes Expenses prepaid in an earlier year. Soon can i file my 2013 taxes   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Soon can i file my 2013 taxes Claim the expenses for the later year as if they were actually paid in that later year. Soon can i file my 2013 taxes Expenses not paid until the following year. Soon can i file my 2013 taxes   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Soon can i file my 2013 taxes You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Soon can i file my 2013 taxes See Payments for prior year's expenses under Amount of Credit, later. Soon can i file my 2013 taxes If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Soon can i file my 2013 taxes You may be able to claim a credit for them on your 2014 return. Soon can i file my 2013 taxes Expenses reimbursed. Soon can i file my 2013 taxes   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes You paid work-related expenses of $3,000. Soon can i file my 2013 taxes You are reimbursed $2,000 by a state social services agency. Soon can i file my 2013 taxes You can use only $1,000 to figure your credit. Soon can i file my 2013 taxes Medical expenses. Soon can i file my 2013 taxes   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Soon can i file my 2013 taxes You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Soon can i file my 2013 taxes   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Soon can i file my 2013 taxes However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Soon can i file my 2013 taxes For information on medical expenses, see Publication 502, Medical and Dental Expenses. Soon can i file my 2013 taxes    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Soon can i file my 2013 taxes Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Soon can i file my 2013 taxes See Reduced Dollar Limit, later. Soon can i file my 2013 taxes But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Soon can i file my 2013 taxes Dependent care benefits. Soon can i file my 2013 taxes    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Soon can i file my 2013 taxes Your salary may have been reduced to pay for these benefits. Soon can i file my 2013 taxes If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Soon can i file my 2013 taxes See Statement for employee, later. Soon can i file my 2013 taxes Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Soon can i file my 2013 taxes   Enter the amount of these benefits on Form 2441, Part III, line 12. Soon can i file my 2013 taxes Exclusion or deduction. Soon can i file my 2013 taxes   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Soon can i file my 2013 taxes Your employer can tell you whether your benefit plan qualifies. Soon can i file my 2013 taxes To claim the exclusion, you must complete Part III of Form 2441. Soon can i file my 2013 taxes You cannot use Form 1040EZ. Soon can i file my 2013 taxes   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Soon can i file my 2013 taxes Therefore, you would not get an exclusion from wages. Soon can i file my 2013 taxes Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Soon can i file my 2013 taxes To claim the deduction, you must use Form 2441. Soon can i file my 2013 taxes   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Soon can i file my 2013 taxes   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Soon can i file my 2013 taxes    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Soon can i file my 2013 taxes Statement for employee. Soon can i file my 2013 taxes   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Soon can i file my 2013 taxes Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Soon can i file my 2013 taxes Effect of exclusion on credit. Soon can i file my 2013 taxes   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Soon can i file my 2013 taxes Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Soon can i file my 2013 taxes Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Soon can i file my 2013 taxes For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes You remarried on December 3. Soon can i file my 2013 taxes Your earned income for the year was $18,000. Soon can i file my 2013 taxes Your new spouse's earned income for the year was $2,000. Soon can i file my 2013 taxes You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Soon can i file my 2013 taxes The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Soon can i file my 2013 taxes Separated spouse. Soon can i file my 2013 taxes   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Soon can i file my 2013 taxes Use only your income in figuring the earned income limit. Soon can i file my 2013 taxes Surviving spouse. Soon can i file my 2013 taxes   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Soon can i file my 2013 taxes Community property laws. Soon can i file my 2013 taxes   Disregard community property laws when you figure earned income for this credit. Soon can i file my 2013 taxes Self-employment earnings. Soon can i file my 2013 taxes   If you are self-employed, include your net earnings in earned income. Soon can i file my 2013 taxes For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Soon can i file my 2013 taxes Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Soon can i file my 2013 taxes Clergy or church employee. Soon can i file my 2013 taxes   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Soon can i file my 2013 taxes Statutory employee. Soon can i file my 2013 taxes   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Soon can i file my 2013 taxes Net loss. Soon can i file my 2013 taxes   You must reduce your earned income by any net loss from self-employment. Soon can i file my 2013 taxes Optional method if earnings are low or a net loss. Soon can i file my 2013 taxes   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Soon can i file my 2013 taxes Get Publication 334, Tax Guide for Small Business, for details. Soon can i file my 2013 taxes If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Soon can i file my 2013 taxes In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Soon can i file my 2013 taxes You or your spouse is a student or not able to care for self. Soon can i file my 2013 taxes   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Soon can i file my 2013 taxes His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Soon can i file my 2013 taxes Spouse works. Soon can i file my 2013 taxes   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Soon can i file my 2013 taxes Spouse qualifies for part of month. Soon can i file my 2013 taxes   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Soon can i file my 2013 taxes You are a student or not able to care for self. Soon can i file my 2013 taxes   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Soon can i file my 2013 taxes For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Soon can i file my 2013 taxes If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Soon can i file my 2013 taxes Both spouses qualify. Soon can i file my 2013 taxes   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes Jim works and keeps up a home for himself and his wife Sharon. Soon can i file my 2013 taxes Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Soon can i file my 2013 taxes During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Soon can i file my 2013 taxes These expenses also qualify as medical expenses. Soon can i file my 2013 taxes Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Soon can i file my 2013 taxes Jim and Sharon's earned income limit is the smallest of the following amounts. Soon can i file my 2013 taxes   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Soon can i file my 2013 taxes However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Soon can i file my 2013 taxes Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Soon can i file my 2013 taxes This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Soon can i file my 2013 taxes If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Soon can i file my 2013 taxes This limit does not need to be divided equally among them. Soon can i file my 2013 taxes For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Soon can i file my 2013 taxes Yearly limit. Soon can i file my 2013 taxes   The dollar limit is a yearly limit. Soon can i file my 2013 taxes The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Soon can i file my 2013 taxes Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Soon can i file my 2013 taxes Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Soon can i file my 2013 taxes Example 1. Soon can i file my 2013 taxes You pay $500 a month for after-school care for your son. Soon can i file my 2013 taxes He turned 13 on May 1 and is no longer a qualifying person. Soon can i file my 2013 taxes You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Soon can i file my 2013 taxes Example 2. Soon can i file my 2013 taxes In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Soon can i file my 2013 taxes You paid $300 per month for the childcare. Soon can i file my 2013 taxes You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Soon can i file my 2013 taxes Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Soon can i file my 2013 taxes Your reduced dollar limit is figured on Form 2441, Part III. Soon can i file my 2013 taxes See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Soon can i file my 2013 taxes Example 1. Soon can i file my 2013 taxes George is a widower with one child and earns $24,000 a year. Soon can i file my 2013 taxes He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Soon can i file my 2013 taxes His employer pays an additional $1,000 under a qualified dependent care benefit plan. Soon can i file my 2013 taxes This $1,000 is excluded from George's income. Soon can i file my 2013 taxes Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Soon can i file my 2013 taxes This is because his dollar limit is reduced as shown next. Soon can i file my 2013 taxes   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Soon can i file my 2013 taxes Randall is married and both he and his wife are employed. Soon can i file my 2013 taxes Each has earned income in excess of $6,000. Soon can i file my 2013 taxes They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Soon can i file my 2013 taxes Randall's work-related expenses are $6,000 for the year. Soon can i file my 2013 taxes Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Soon can i file my 2013 taxes Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Soon can i file my 2013 taxes Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Soon can i file my 2013 taxes This is because his dollar limit is reduced as shown next. Soon can i file my 2013 taxes   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Soon can i file my 2013 taxes This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Soon can i file my 2013 taxes The following table shows the percentage to use based on adjusted gross income. Soon can i file my 2013 taxes   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Soon can i file my 2013 taxes You should show the expenses for each person on Form 2441, line 2, column (c). Soon can i file my 2013 taxes However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Soon can i file my 2013 taxes You should list -0- for the one person and the actual amount for the second person. Soon can i file my 2013 taxes The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes Roger and Megan Paris have two qualifying children. Soon can i file my 2013 taxes They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Soon can i file my 2013 taxes They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Soon can i file my 2013 taxes Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Soon can i file my 2013 taxes Line 30 tells them to complete line 2 without including any dependent care benefits. Soon can i file my 2013 taxes They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Soon can i file my 2013 taxes Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Soon can i file my 2013 taxes 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Soon can i file my 2013 taxes However, their son James has special needs and they paid $18,500 for his care. Soon can i file my 2013 taxes Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Soon can i file my 2013 taxes Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Soon can i file my 2013 taxes Payments for prior year's expenses. Soon can i file my 2013 taxes   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Soon can i file my 2013 taxes Attach a statement to your form showing how you figured the additional amount from 2012. Soon can i file my 2013 taxes Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Soon can i file my 2013 taxes Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Soon can i file my 2013 taxes Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Soon can i file my 2013 taxes See Worksheet A. Soon can i file my 2013 taxes Example. Soon can i file my 2013 taxes In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Soon can i file my 2013 taxes Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Soon can i file my 2013 taxes Their adjusted gross income for 2012 was $30,000. Soon can i file my 2013 taxes Sam's earned income of $14,000 was less than Kate's earned income. Soon can i file my 2013 taxes A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Soon can i file my 2013 taxes It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Soon can i file my 2013 taxes The filled-in Worksheet A they used to figure this credit is shown later. Soon can i file my 2013 taxes Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Soon can i file my 2013 taxes They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Soon can i file my 2013 taxes Worksheet A. Soon can i file my 2013 taxes Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Soon can i file my 2013 taxes 1. Soon can i file my 2013 taxes   Enter your 2012 qualified expenses paid in 2012 1. Soon can i file my 2013 taxes     2. Soon can i file my 2013 taxes   Enter your 2012 qualified expenses paid in 2013 2. Soon can i file my 2013 taxes     3. Soon can i file my 2013 taxes   Add the amounts on lines 1 and 2 3. Soon can i file my 2013 taxes     4. Soon can i file my 2013 taxes   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Soon can i file my 2013 taxes     5. Soon can i file my 2013 taxes   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Soon can i file my 2013 taxes     6. Soon can i file my 2013 taxes   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Soon can i file my 2013 taxes     7. Soon can i file my 2013 taxes   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Soon can i file my 2013 taxes     8. Soon can i file my 2013 taxes   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Soon can i file my 2013 taxes     9. Soon can i file my 2013 taxes   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Soon can i file my 2013 taxes     10. Soon can i file my 2013 taxes   Subtract the amount on line 9 from the amount on line 8 and enter the result. Soon can i file my 2013 taxes If zero or less, stop here. Soon can i file my 2013 taxes You cannot increase your 2013 credit by any previous year's expenses 10. Soon can i file my 2013 taxes     11. Soon can i file my 2013 taxes   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Soon can i file my 2013 taxes     12. Soon can i file my 2013 taxes   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Soon can i file my 2013 taxes             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Soon can i file my 2013 taxes 35                 15,000 — 17,000     . Soon can i file my 2013 taxes 34                 17,000 — 19,000     . Soon can i file my 2013 taxes 33                 19,000 — 21,000     . Soon can i file my 2013 taxes 32                 21,000 — 23,000     . Soon can i file my 2013 taxes 31                 23,000 — 25,000     . Soon can i file my 2013 taxes 30                 25,000 — 27,000     . Soon can i file my 2013 taxes 29                 27,000 — 29,000     . Soon can i file my 2013 taxes 28                 29,000 — 31,000     . Soon can i file my 2013 taxes 27                 31,000 — 33,000     . Soon can i file my 2013 taxes 26                 33,000 — 35,000     . Soon can i file my 2013 taxes 25                 35,000 — 37,000     . Soon can i file my 2013 taxes 24                 37,000 — 39,000     . Soon can i file my 2013 taxes 23                 39,000 — 41,000     . Soon can i file my 2013 taxes 22                 41,000 — 43,000     . Soon can i file my 2013 taxes 21                 43,000 — No limit     . Soon can i file my 2013 taxes 20           13. Soon can i file my 2013 taxes   Multiply line 10 by line 12. Soon can i file my 2013 taxes Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Soon can i file my 2013 taxes Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Soon can i file my 2013 taxes       Worksheet A. Soon can i file my 2013 taxes Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Soon can i file my 2013 taxes 1. Soon can i file my 2013 taxes   Enter your 2012 qualified expenses paid in 2012 1. Soon can i file my 2013 taxes   $2,000 2. Soon can i file my 2013 taxes   Enter your 2012 qualified expenses paid in 2013 2. Soon can i file my 2013 taxes   600 3. Soon can i file my 2013 taxes   Add the amounts on lines 1 and 2 3. Soon can i file my 2013 taxes   2,600 4. Soon can i file my 2013 taxes   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Soon can i file my 2013 taxes   3,000 5. Soon can i file my 2013 taxes   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Soon can i file my 2013 taxes   0 6. Soon can i file my 2013 taxes   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Soon can i file my 2013 taxes   3,000 7. Soon can i file my 2013 taxes   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Soon can i file my 2013 taxes   14,000 8. Soon can i file my 2013 taxes   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Soon can i file my 2013 taxes   2,600 9. Soon can i file my 2013 taxes   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Soon can i file my 2013 taxes   2,000 10. Soon can i file my 2013 taxes   Subtract the amount on line 9 from the amount on line 8 and enter the result. Soon can i file my 2013 taxes If zero or less, stop here. Soon can i file my 2013 taxes You cannot increase your 2013 credit by any previous year's expenses 10. Soon can i file my 2013 taxes   600 11. Soon can i file my 2013 taxes   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Soon can i file my 2013 taxes   30,000 12. Soon can i file my 2013 taxes   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Soon can i file my 2013 taxes   . Soon can i file my 2013 taxes 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Soon can i file my 2013 taxes 35                 15,000 — 17,000     . Soon can i file my 2013 taxes 34                 17,000 — 19,000     . Soon can i file my 2013 taxes 33                 19,000 — 21,000     . Soon can i file my 2013 taxes 32                 21,000 — 23,000     . Soon can i file my 2013 taxes 31                 23,000 — 25,000     . Soon can i file my 2013 taxes 30                 25,000 — 27,000     . Soon can i file my 2013 taxes 29                 27,000 — 29,000     . Soon can i file my 2013 taxes 28                 29,000 — 31,000     . Soon can i file my 2013 taxes 27                 31,000 — 33,000     . Soon can i file my 2013 taxes 26                 33,000 — 35,000     . Soon can i file my 2013 taxes 25                 35,000 — 37,000     . Soon can i file my 2013 taxes 24                 37,000 — 39,000     . Soon can i file my 2013 taxes 23                 39,000 — 41,000     . Soon can i file my 2013 taxes 22                 41,000 — 43,000     . Soon can i file my 2013 taxes 21                 43,000 — No limit     . Soon can i file my 2013 taxes 20           13. Soon can i file my 2013 taxes   Multiply line 10 by line 12. Soon can i file my 2013 taxes Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Soon can i file my 2013 taxes Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Soon can i file my 2013 taxes   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Soon can i file my 2013 taxes You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Soon can i file my 2013 taxes Form 1040, Form 1040A, or Form 1040NR. Soon can i file my 2013 taxes    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Soon can i file my 2013 taxes Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Soon can i file my 2013 taxes Limit on credit. Soon can i file my 2013 taxes    The amount of credit you can claim is limited to your tax. Soon can i file my 2013 taxes For more information, see the Instructions for Form 2441. Soon can i file my 2013 taxes Tax credit not refundable. Soon can i file my 2013 taxes   You cannot get a refund for any part of the credit that is more than this limit. Soon can i file my 2013 taxes Recordkeeping. Soon can i file my 2013 taxes You should keep records of your work-related expenses. Soon can i file my 2013 taxes Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Soon can i file my 2013 taxes Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Soon can i file my 2013 taxes Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Soon can i file my 2013 taxes If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Soon can i file my 2013 taxes If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Soon can i file my 2013 taxes Self-employed persons who are in business for themselves are not household employees. Soon can i file my 2013 taxes Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Soon can i file my 2013 taxes If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Soon can i file my 2013 taxes This control could include providing rules of conduct and appearance and requiring regular reports. Soon can i file my 2013 taxes In this case, you do not have to pay employment taxes. Soon can i file my 2013 taxes But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Soon can i file my 2013 taxes If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Soon can i file my 2013 taxes Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Soon can i file my 2013 taxes Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Soon can i file my 2013 taxes Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Soon can i file my 2013 taxes For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Soon can i file my 2013 taxes State employment tax. Soon can i file my 2013 taxes   You may also have to pay state unemployment tax. Soon can i file my 2013 taxes Contact your state unemployment tax office for information. Soon can i file my 2013 taxes You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Soon can i file my 2013 taxes For a list of state unemployment tax agencies, visit the U. Soon can i file my 2013 taxes S. Soon can i file my 2013 taxes Department of Labor's website. Soon can i file my 2013 taxes To find that website, use the link in Publication 926 or search online. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes Free help with your tax return. Soon can i file my 2013 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Soon can i file my 2013 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Soon can i file my 2013 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Soon can i file my 2013 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Soon can i file my 2013 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Soon can i file my 2013 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Soon can i file my 2013 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Soon can i file my 2013 taxes aarp. Soon can i file my 2013 taxes org/money/taxaide or call 1-888-227-7669. Soon can i file my 2013 taxes For more information on these programs, go to IRS. Soon can i file my 2013 taxes gov and enter “VITA” in the search box. Soon can i file my 2013 taxes Internet. Soon can i file my 2013 taxes    IRS. Soon can i file my 2013 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Soon can i file my 2013 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Soon can i file my 2013 taxes gov or download the IRS2Go app and select the Refund Status option. Soon can i file my 2013 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Soon can i file my 2013 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Soon can i file my 2013 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Soon can i file my 2013 taxes No need to wait on the phone or stand in line. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Soon can i file my 2013 taxes New subject areas are added on a regular basis. Soon can i file my 2013 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Soon can i file my 2013 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Soon can i file my 2013 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Soon can i file my 2013 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes You can also ask the IRS to mail a return or an account transcript to you. Soon can i file my 2013 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Soon can i file my 2013 taxes gov or by calling 1-800-908-9946. Soon can i file my 2013 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Soon can i file my 2013 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Soon can i file my 2013 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Soon can i file my 2013 taxes gov and enter Where's My Amended Return? in the search box. Soon can i file my 2013 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Soon can i file my 2013 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Soon can i file my 2013 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Soon can i file my 2013 taxes gov. Soon can i file my 2013 taxes Select the Payment tab on the front page of IRS. Soon can i file my 2013 taxes gov for more information. Soon can i file my 2013 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Soon can i file my 2013 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Soon can i file my 2013 taxes gov. Soon can i file my 2013 taxes 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. Soon can i file my 2013 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Soon can i file my 2013 taxes gov. Soon can i file my 2013 taxes Request an Electronic Filing PIN by going to IRS. Soon can i file my 2013 taxes gov and entering Electronic Filing PIN in the search box. Soon can i file my 2013 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Soon can i file my 2013 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Soon can i file my 2013 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Soon can i file my 2013 taxes An employee can answer questions about your tax account or help you set up a payment plan. Soon can i file my 2013 taxes Before you visit, check the Office Locator on IRS. Soon can i file my 2013 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Soon can i file my 2013 taxes If you have a special need, such as a disability, you can request an appointment. Soon can i file my 2013 taxes Call the local number listed in the Office Locator, or look in the phone book under Unit