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Statetaxforms Index A Additional Child Tax Credit How to claim the additional child tax credit, Additional Child Tax Credit Assistance (see Tax help) C Child Tax Credit Qualifying child, Child Tax Credit Claiming the Credit, Claiming the Credit E Earned Income, Earned Income F Free tax services, Free help with your tax return. Statetaxforms H Help (see Tax help) L Limits on the Credit AGI, Limits on the Credit Modified AGI, Limits on the Credit P Publications (see Tax help) Q Qualifying Child Adopted child, Qualifying Child Exceptions to time lived with you, Qualifying Child Qualifying child of more than one person, Qualifying Child T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The Statetaxforms

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