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Contact My Local Office in Nebraska

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Lincoln  100 Centennial Mall N.
Lincoln, NE 68508 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(402) 473-4680 
Norfolk  208 N. Fifth St.
Norfolk, NE 68701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(402) 371-1503 
North Platte  300 E. Third St.
North Platte, NE 69101 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be closed 4/28 - 4/30**

 

Services Provided

(308) 532-8810 
Omaha  1616 Capitol Ave.
Omaha, NE 68102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(402) 233-7232
Scottsbluff  2001 Broadway 
Scottsbluff, NE 69361 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(308) 635-3435 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (402) 233-7272 in Omaha or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1616 Capitol Avenue
Omaha, NE 68102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Slayer

Tax slayer 37. Tax slayer   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Tax slayer  The maximum adoption credit is $12,970 for 2013. Tax slayer See Adoption Credit . Tax slayer Plug-in electric vehicle credit. Tax slayer  This credit has expired. Tax slayer Credit for prior year minimum tax. Tax slayer  The refundable portion of the credit for prior year minimum tax has expired. Tax slayer Excess withholding of social security and railroad retirement tax. Tax slayer  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Tax slayer 2% of wages up to $113,700. Tax slayer If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Tax slayer See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Tax slayer Introduction This chapter discusses the following nonrefundable credits. Tax slayer Adoption credit. Tax slayer Alternative motor vehicle credit. Tax slayer Alternative fuel vehicle refueling property credit. Tax slayer Credit to holders of tax credit bonds. Tax slayer Foreign tax credit. Tax slayer Mortgage interest credit. Tax slayer Nonrefundable credit for prior year minimum tax. Tax slayer Plug-in electric drive motor vehicle credit. Tax slayer Residential energy credits. Tax slayer Retirement savings contributions credit. Tax slayer This chapter also discusses the following refundable credits. Tax slayer Credit for tax on undistributed capital gain. Tax slayer Health coverage tax credit. Tax slayer Credit for excess social security tax or railroad retirement tax withheld. Tax slayer Several other credits are discussed in other chapters in this publication. Tax slayer Child and dependent care credit (chapter 32). Tax slayer Credit for the elderly or the disabled (chapter 33). Tax slayer Child tax credit (chapter 34). Tax slayer Education credits (chapter 35). Tax slayer Earned income credit (chapter 36). Tax slayer Nonrefundable credits. Tax slayer   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Tax slayer These credits may reduce your tax to zero. Tax slayer If these credits are more than your tax, the excess is not refunded to you. Tax slayer Refundable credits. Tax slayer   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Tax slayer These credits are added to the federal income tax withheld and any estimated tax payments you made. Tax slayer If this total is more than your total tax, the excess will be refunded to you. Tax slayer Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Tax slayer However, if the total of these credits is more than your tax, the excess is not refunded to you. Tax slayer Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Tax slayer The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Tax slayer If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Tax slayer If your modified AGI is $234,580 or more, you cannot take the credit. Tax slayer Qualified adoption expenses. Tax slayer   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Tax slayer These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Tax slayer Nonqualified expenses. Tax slayer   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Tax slayer Eligible child. Tax slayer   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Tax slayer Child with special needs. Tax slayer   An eligible child is a child with special needs if all three of the following apply. Tax slayer The child was a citizen or resident of the United States (including U. Tax slayer S. Tax slayer possessions) at the time the adoption process began. Tax slayer A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Tax slayer The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Tax slayer Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Tax slayer When to take the credit. Tax slayer   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Tax slayer If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Tax slayer See the Instructions for Form 8839 for more specific information on when to take the credit. Tax slayer Foreign child. Tax slayer   If the child is not a U. Tax slayer S. Tax slayer citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Tax slayer You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Tax slayer How to take the credit. Tax slayer   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Tax slayer Include the credit in your total for Form 1040, line 53. Tax slayer Check box c and enter “8839” on the line next to that box. Tax slayer More information. Tax slayer   For more information, see the Instructions for Form 8839. Tax slayer Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Tax slayer Amount of credit. Tax slayer   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Tax slayer In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Tax slayer   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Tax slayer How to take the credit. Tax slayer   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Tax slayer Include the credit in your total for Form 1040, line 53. Tax slayer Check box c and enter “8910” on the line next to that box. Tax slayer More information. Tax slayer   For more information on the credit, see the Instructions for Form 8910. Tax slayer Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Tax slayer Qualified alternative fuel vehicle refueling property. Tax slayer   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Tax slayer To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Tax slayer To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Tax slayer   The following are alternative fuels. Tax slayer Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Tax slayer Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Tax slayer Electricity. Tax slayer Amount of the credit. Tax slayer   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Tax slayer For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Tax slayer How to take the credit. Tax slayer   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Tax slayer Include the credit in your total for Form 1040, line 53. Tax slayer Check box c and enter “8911” on the line next to that box. Tax slayer More information. Tax slayer   For more information on the credit, see the Form 8911 instructions. Tax slayer Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Tax slayer You may be able to take a credit if you are a holder of one of the following bonds. Tax slayer Clean renewable energy bonds (issued before 2010). Tax slayer New clean renewable energy bonds. Tax slayer Qualified energy conservation bonds. Tax slayer Qualified school construction bonds. Tax slayer Qualified zone academy bonds. Tax slayer Build America bonds. Tax slayer In some instances, an issuer may elect to receive a credit for interest paid on the bond. Tax slayer If the issuer makes this election, you cannot also claim a credit. Tax slayer Interest income. Tax slayer   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Tax slayer How to take the credit. Tax slayer   Complete Form 8912 and attach it to your Form 1040. Tax slayer Include the credit in your total for Form 1040, line 53. Tax slayer Check box c and enter “8912” on the line next to that box. Tax slayer More information. Tax slayer   For more information, see the Instructions for Form 8912. Tax slayer Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Tax slayer S. Tax slayer possession as a credit against your U. Tax slayer S. Tax slayer income tax. Tax slayer Or, you can deduct them as an itemized deduction (see chapter 22). Tax slayer You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Tax slayer S. Tax slayer tax under any of the following. Tax slayer Foreign earned income exclusion. Tax slayer Foreign housing exclusion. Tax slayer Income from Puerto Rico exempt from U. Tax slayer S. Tax slayer tax. Tax slayer Possession exclusion. Tax slayer Limit on the credit. Tax slayer   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Tax slayer S. Tax slayer tax liability (Form 1040, line 44), multiplied by a fraction. Tax slayer The numerator of the fraction is your taxable income from sources outside the United States. Tax slayer The denominator is your total taxable income from U. Tax slayer S. Tax slayer and foreign sources. Tax slayer See Publication 514 for more information. Tax slayer How to take the credit. Tax slayer   Complete Form 1116 and attach it to your Form 1040. Tax slayer Enter the credit on Form 1040, line 47. Tax slayer Exception. Tax slayer   You do not have to complete Form 1116 to take the credit if all of the following apply. Tax slayer All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Tax slayer If you had dividend income from shares of stock, you held those shares for at least 16 days. Tax slayer You are not filing Form 4563 or excluding income from sources within Puerto Rico. Tax slayer The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Tax slayer All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Tax slayer More information. Tax slayer   For more information on the credit and these requirements, see the Instructions for Form 1116. Tax slayer Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Tax slayer If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Tax slayer Who qualifies. Tax slayer   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Tax slayer Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Tax slayer Amount of credit. Tax slayer   Figure your credit on Form 8396. Tax slayer If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Tax slayer   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Tax slayer To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Tax slayer      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Tax slayer   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Tax slayer If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Tax slayer See Publication 530 for more information. Tax slayer Carryforward. Tax slayer   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Tax slayer If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Tax slayer   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Tax slayer How to take the credit. Tax slayer    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Tax slayer Be sure to include any credit carryforward from 2010, 2011, and 2012. Tax slayer   Include the credit in your total for Form 1040, line 53. Tax slayer Check box c and enter “8396” on the line next to that box. Tax slayer Reduced home mortgage interest deduction. Tax slayer   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Tax slayer You must do this even if part of that amount is to be carried forward to 2014. Tax slayer For more information about the home mortgage interest deduction, see chapter 23. Tax slayer Recapture of federal mortgage subsidy. Tax slayer   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Tax slayer The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Tax slayer See the Instructions for Form 8828 and chapter 15 for more information. Tax slayer More information. Tax slayer   For more information on the credit, see the Form 8396 instructions. Tax slayer Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Tax slayer If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Tax slayer This is called the alternative minimum tax. Tax slayer The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Tax slayer If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Tax slayer You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Tax slayer How to take the credit. Tax slayer    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Tax slayer Include the credit in your total for Form 1040, line 53, and check box b. Tax slayer You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Tax slayer More information. Tax slayer   For more information on the credit, see the Instructions for Form 8801. Tax slayer Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Tax slayer Qualified plug-in electric drive motor vehicle. Tax slayer   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Tax slayer Qualified two- or three-wheeled plug-in electric vehicle. Tax slayer   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Tax slayer 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Tax slayer Certification and other requirements. Tax slayer   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Tax slayer However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Tax slayer   The following requirements must also be met to qualify for the credit. Tax slayer You are the owner of the vehicle. Tax slayer If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Tax slayer You placed the vehicle in service during 2013. Tax slayer The vehicle is manufactured primarily for use on public streets, roads, and highways. Tax slayer The original use of the vehicle began with you. Tax slayer You acquired the vehicle for your use or to lease to others, and not for resale. Tax slayer In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Tax slayer You use the vehicle primarily in the United States. Tax slayer How to take the credit. Tax slayer   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Tax slayer Include the credit in your total for Form 1040, line 53. Tax slayer Check box c and enter “8936” on the line next to that box. Tax slayer More information. Tax slayer   For more information on the credit, see the Form 8936 instructions. Tax slayer Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Tax slayer Nonbusiness energy property credit. Tax slayer Residential energy efficient property credit. Tax slayer If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Tax slayer Nonbusiness energy property credit. Tax slayer   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Tax slayer   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Tax slayer    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Tax slayer   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Tax slayer Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Tax slayer Exterior window (including skylights). Tax slayer Exterior doors. Tax slayer Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Tax slayer   Residential energy property is any of the following. Tax slayer Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Tax slayer Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Tax slayer Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Tax slayer Residential energy efficient property credit. Tax slayer   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Tax slayer The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Tax slayer Basis reduction. Tax slayer   You must reduce the basis of your home by the amount of any credit allowed. Tax slayer How to take the credit. Tax slayer   Complete Form 5695 and attach it to your Form 1040. Tax slayer Enter the credit on Form 1040, line 52. Tax slayer More information. Tax slayer   For more information on these credits, see the Form 5695 instructions. Tax slayer Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Tax slayer However, you cannot take the credit if either of the following applies. Tax slayer The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Tax slayer The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Tax slayer Student. Tax slayer   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Tax slayer School. Tax slayer   A school includes a technical, trade, or mechanical school. Tax slayer It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Tax slayer How to take the credit. Tax slayer   Figure the credit on Form 8880. Tax slayer Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Tax slayer More information. Tax slayer   For more information on the credit, see the Form 8880 instructions. Tax slayer Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Tax slayer If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Tax slayer Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Tax slayer If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Tax slayer The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Tax slayer How to take the credit. Tax slayer   To take the credit, attach Copy B of Form 2439 to your Form 1040. Tax slayer Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Tax slayer More information. Tax slayer   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Tax slayer Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Tax slayer You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Tax slayer You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Tax slayer S. Tax slayer Treasury–HCTC. Tax slayer ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Tax slayer You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Tax slayer You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Tax slayer S. Tax slayer military health system (TRICARE). Tax slayer You were not imprisoned under federal, state, or local authority. Tax slayer Your employer did not pay 50% or more of the cost of coverage. Tax slayer You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Tax slayer But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Tax slayer If you meet all of these conditions, you may be able to take a credit of up to 72. Tax slayer 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Tax slayer You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Tax slayer The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Tax slayer You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Tax slayer If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Tax slayer TAA recipient. Tax slayer   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Tax slayer Example. Tax slayer You received a trade adjustment allowance for January 2013. Tax slayer You were an eligible TAA recipient on the first day of January and February. Tax slayer Alternative TAA recipient. Tax slayer   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Tax slayer Example. Tax slayer You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Tax slayer The program was established by the Department of Labor. Tax slayer You were an eligible alternative TAA recipient on the first day of October and November. Tax slayer RTAA recipient. Tax slayer   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Tax slayer PBGC pension recipient. Tax slayer   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Tax slayer You were age 55 or older on the first day of the month. Tax slayer You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Tax slayer If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Tax slayer How to take the credit. Tax slayer   To take the credit, complete Form 8885 and attach it to your Form 1040. Tax slayer Include your credit in the total for Form 1040, line 71, and check box c. Tax slayer   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Tax slayer For details, see Publication 502 or Form 8885. Tax slayer More information. Tax slayer   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Tax slayer Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Tax slayer If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Tax slayer If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Tax slayer If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Tax slayer 2% rate. Tax slayer You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Tax slayer For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Tax slayer 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Tax slayer 45%) or the Additional Medicare Tax rate (. Tax slayer 9%). Tax slayer The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Tax slayer Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Tax slayer 40 RRTA tier 2 $84,300 $3,709. Tax slayer 20 All wages are subject to Medicare tax withholding. Tax slayer   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Tax slayer Be sure to attach a copy of all of your W-2 forms. Tax slayer Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Tax slayer Employer's error. Tax slayer   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Tax slayer The employer should adjust the tax for you. Tax slayer If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Tax slayer Joint return. Tax slayer   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Tax slayer Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Tax slayer How to figure the credit if you did not work for a railroad. Tax slayer   If you did not work for a railroad during 2013, figure the credit as follows: 1. Tax slayer Add all social security tax withheld (but not more than $7,049. Tax slayer 40 for each employer). Tax slayer Enter the total here   2. Tax slayer Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Tax slayer Add lines 1 and 2. Tax slayer If $7,049. Tax slayer 40 or less, stop here. Tax slayer You cannot take  the credit   4. Tax slayer Social security tax limit 7,049. Tax slayer 40 5. Tax slayer Credit. Tax slayer Subtract line 4 from line 3. Tax slayer Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Tax slayer You are married and file a joint return with your spouse who had no gross income in 2013. Tax slayer During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Tax slayer Social security tax of $3,720 was withheld. Tax slayer You also worked for another employer in 2013 and earned $55,000 in wages. Tax slayer $3,410 of social security tax was withheld from these wages. Tax slayer Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Tax slayer 60 for the excess social security tax withheld. Tax slayer 1. Tax slayer Add all social security tax withheld (but not more than $7,049. Tax slayer 40 for each employer). Tax slayer Enter the total here $7,130. Tax slayer 00 2. Tax slayer Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Tax slayer Add lines 1 and 2. Tax slayer If $7,049. Tax slayer 40 or less, stop here. Tax slayer You cannot take the credit 7,130. Tax slayer 00 4. Tax slayer Social security tax limit 7,049. Tax slayer 40 5. Tax slayer Credit. Tax slayer Subtract line 4 from line 3. Tax slayer Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Tax slayer 60 How to figure the credit if you worked for a railroad. Tax slayer   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Tax slayer Add all social security and tier 1 RRTA tax withheld at the 6. Tax slayer 2% rate (but not more than $7,049. Tax slayer 40 for each employer). Tax slayer Enter the total here   2. Tax slayer Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Tax slayer Add lines 1 and 2. Tax slayer If $7,049. Tax slayer 40 or less, stop here. Tax slayer You cannot take  the credit   4. Tax slayer Social security and tier 1 RRTA  tax limit 7,049. Tax slayer 40 5. Tax slayer Credit. Tax slayer Subtract line 4 from line 3. Tax slayer Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Tax slayer   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Tax slayer More information. Tax slayer   For more information on the credit, see Publication 505. Tax slayer Prev  Up  Next   Home   More Online Publications