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Vita Tax Services

Vita tax services Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Vita tax services Tax questions. Vita tax services Useful Items - You may want to see: What's New Medical and dental expenses. Vita tax services  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Vita tax services 5% if either you or your spouse was born before January 2, 1949). Vita tax services Standard mileage rate. Vita tax services  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Vita tax services See Transportation under What Medical Expenses Are Includible. Vita tax services Federal tax benefits for same-sex married couples. Vita tax services  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Vita tax services For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Vita tax services Reminders Future developments. Vita tax services   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. Vita tax services irs. Vita tax services gov/pub502. Vita tax services Photographs of missing children. Vita tax services  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Vita tax services Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Vita tax services You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Vita tax services Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). Vita tax services It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. Vita tax services It explains how to treat reimbursements and how to figure the deduction. Vita tax services It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. Vita tax services Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. Vita tax services You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). Vita tax services But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Vita tax services 5% of your AGI. Vita tax services If your medical and dental expenses are not more than 10% of your AGI (7. Vita tax services 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. Vita tax services This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. Vita tax services Pub. Vita tax services 502 covers many common medical expenses but not every possible medical expense. Vita tax services If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . Vita tax services See How To Get Tax Help near the end of this publication for information about getting publications and forms. Vita tax services Comments and suggestions. Vita tax services   We welcome your comments about this publication and your suggestions for future editions. Vita tax services   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Vita tax services NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Vita tax services Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Vita tax services   You can send your comments from www. Vita tax services irs. Vita tax services gov/formspubs. Vita tax services Click on “More Information” and then on “Comment on Tax Forms and Publications. Vita tax services ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Vita tax services Ordering forms and publications. Vita tax services   Visit www. Vita tax services irs. Vita tax services gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Vita tax services Internal Revenue Service 1201 N. Vita tax services Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Vita tax services   If you have a tax question, check the information available on IRS. Vita tax services gov or call 1-800-829-1040. Vita tax services We cannot answer tax questions sent to either of the above addresses. Vita tax services Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. Vita tax services S. Vita tax services Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications
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National Taxpayer Advocate Reports to Congress and Research

By law, the National Taxpayer Advocate must submit two reports to Congress each year.

National Taxpayer Advocate's Objectives Report


The first report (Objectives Report), delivered each June, contains the goals and activities planned by the Taxpayer Advocate for the coming year.

National Taxpayer Advocate's Reports to Congress


The second report (Annual Report), delivered at the end of December, includes: A summary of the 20 most serious problems encountered by taxpayers; recommendations for solving those problems; and other IRS efforts to improve customer service and reduce taxpayer burden.

 NTA Objectives Reports

 

 NTA Annual Reports to Congress

 


Annual Report to Congress Report Cards

These documents list the recommendations proposed by the National Taxpayer Advocate in each Annual Report to Congress, along with the IRS response to each recommendation and TAS's assessment of the IRS's actions.

Congressional District Statistics


TAS produces taxpayer statistics summaries annually for each Congressional District. Each state is listed on a separate sheet containing state totals followed by a breakdown for each congressional district. The totals are stratified by income levels listed at the top of each sheet.

 ARC Report Cards

 

 Congressional District Statistics

 

 

 

Page Last Reviewed or Updated: 10-Mar-2014

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Vita tax services 37. Vita tax services   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. Vita tax services  The maximum adoption credit is $12,970 for 2013. Vita tax services See Adoption Credit . Vita tax services Plug-in electric vehicle credit. Vita tax services  This credit has expired. Vita tax services Credit for prior year minimum tax. Vita tax services  The refundable portion of the credit for prior year minimum tax has expired. Vita tax services Excess withholding of social security and railroad retirement tax. Vita tax services  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Vita tax services 2% of wages up to $113,700. Vita tax services 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. Vita tax services See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Vita tax services Introduction This chapter discusses the following nonrefundable credits. Vita tax services Adoption credit. Vita tax services Alternative motor vehicle credit. Vita tax services Alternative fuel vehicle refueling property credit. Vita tax services Credit to holders of tax credit bonds. Vita tax services Foreign tax credit. Vita tax services Mortgage interest credit. Vita tax services Nonrefundable credit for prior year minimum tax. Vita tax services Plug-in electric drive motor vehicle credit. Vita tax services Residential energy credits. Vita tax services Retirement savings contributions credit. Vita tax services This chapter also discusses the following refundable credits. Vita tax services Credit for tax on undistributed capital gain. Vita tax services Health coverage tax credit. Vita tax services Credit for excess social security tax or railroad retirement tax withheld. Vita tax services Several other credits are discussed in other chapters in this publication. Vita tax services Child and dependent care credit (chapter 32). Vita tax services Credit for the elderly or the disabled (chapter 33). Vita tax services Child tax credit (chapter 34). Vita tax services Education credits (chapter 35). Vita tax services Earned income credit (chapter 36). Vita tax services Nonrefundable credits. Vita tax services   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Vita tax services These credits may reduce your tax to zero. Vita tax services If these credits are more than your tax, the excess is not refunded to you. Vita tax services Refundable credits. Vita tax services   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Vita tax services These credits are added to the federal income tax withheld and any estimated tax payments you made. Vita tax services If this total is more than your total tax, the excess will be refunded to you. Vita tax services 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. Vita tax services However, if the total of these credits is more than your tax, the excess is not refunded to you. Vita tax services 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. Vita tax services The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Vita tax services If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Vita tax services If your modified AGI is $234,580 or more, you cannot take the credit. Vita tax services Qualified adoption expenses. Vita tax services   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Vita tax services 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. Vita tax services Nonqualified expenses. Vita tax services   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. Vita tax services Eligible child. Vita tax services   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Vita tax services Child with special needs. Vita tax services   An eligible child is a child with special needs if all three of the following apply. Vita tax services The child was a citizen or resident of the United States (including U. Vita tax services S. Vita tax services possessions) at the time the adoption process began. Vita tax services A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Vita tax services The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Vita tax services 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. Vita tax services When to take the credit. Vita tax services   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Vita tax services If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Vita tax services See the Instructions for Form 8839 for more specific information on when to take the credit. Vita tax services Foreign child. Vita tax services   If the child is not a U. Vita tax services S. Vita tax services citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Vita tax services 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. Vita tax services How to take the credit. Vita tax services   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Vita tax services Include the credit in your total for Form 1040, line 53. Vita tax services Check box c and enter “8839” on the line next to that box. Vita tax services More information. Vita tax services   For more information, see the Instructions for Form 8839. Vita tax services Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Vita tax services Amount of credit. Vita tax services   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. Vita tax services In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Vita tax services   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. Vita tax services How to take the credit. Vita tax services   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Vita tax services Include the credit in your total for Form 1040, line 53. Vita tax services Check box c and enter “8910” on the line next to that box. Vita tax services More information. Vita tax services   For more information on the credit, see the Instructions for Form 8910. Vita tax services 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. Vita tax services Qualified alternative fuel vehicle refueling property. Vita tax services   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Vita tax services 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. Vita tax services To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Vita tax services   The following are alternative fuels. Vita tax services 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. Vita tax services 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. Vita tax services Electricity. Vita tax services Amount of the credit. Vita tax services   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Vita tax services For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Vita tax services How to take the credit. Vita tax services   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Vita tax services Include the credit in your total for Form 1040, line 53. Vita tax services Check box c and enter “8911” on the line next to that box. Vita tax services More information. Vita tax services   For more information on the credit, see the Form 8911 instructions. Vita tax services 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. Vita tax services You may be able to take a credit if you are a holder of one of the following bonds. Vita tax services Clean renewable energy bonds (issued before 2010). Vita tax services New clean renewable energy bonds. Vita tax services Qualified energy conservation bonds. Vita tax services Qualified school construction bonds. Vita tax services Qualified zone academy bonds. Vita tax services Build America bonds. Vita tax services In some instances, an issuer may elect to receive a credit for interest paid on the bond. Vita tax services If the issuer makes this election, you cannot also claim a credit. Vita tax services Interest income. Vita tax services   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Vita tax services How to take the credit. Vita tax services   Complete Form 8912 and attach it to your Form 1040. Vita tax services Include the credit in your total for Form 1040, line 53. Vita tax services Check box c and enter “8912” on the line next to that box. Vita tax services More information. Vita tax services   For more information, see the Instructions for Form 8912. Vita tax services Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Vita tax services S. Vita tax services possession as a credit against your U. Vita tax services S. Vita tax services income tax. Vita tax services Or, you can deduct them as an itemized deduction (see chapter 22). Vita tax services You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Vita tax services S. Vita tax services tax under any of the following. Vita tax services Foreign earned income exclusion. Vita tax services Foreign housing exclusion. Vita tax services Income from Puerto Rico exempt from U. Vita tax services S. Vita tax services tax. Vita tax services Possession exclusion. Vita tax services Limit on the credit. Vita tax services   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Vita tax services S. Vita tax services tax liability (Form 1040, line 44), multiplied by a fraction. Vita tax services The numerator of the fraction is your taxable income from sources outside the United States. Vita tax services The denominator is your total taxable income from U. Vita tax services S. Vita tax services and foreign sources. Vita tax services See Publication 514 for more information. Vita tax services How to take the credit. Vita tax services   Complete Form 1116 and attach it to your Form 1040. Vita tax services Enter the credit on Form 1040, line 47. Vita tax services Exception. Vita tax services   You do not have to complete Form 1116 to take the credit if all of the following apply. Vita tax services 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). Vita tax services If you had dividend income from shares of stock, you held those shares for at least 16 days. Vita tax services You are not filing Form 4563 or excluding income from sources within Puerto Rico. Vita tax services The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Vita tax services 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. Vita tax services More information. Vita tax services   For more information on the credit and these requirements, see the Instructions for Form 1116. Vita tax services Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Vita tax services If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Vita tax services Who qualifies. Vita tax services   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Vita tax services Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Vita tax services Amount of credit. Vita tax services   Figure your credit on Form 8396. Vita tax services 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. Vita tax services   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. Vita tax services 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. Vita tax services      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Vita tax services   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Vita tax services 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. Vita tax services See Publication 530 for more information. Vita tax services Carryforward. Vita tax services   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. Vita tax services 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. Vita tax services   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). Vita tax services How to take the credit. Vita tax services    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Vita tax services Be sure to include any credit carryforward from 2010, 2011, and 2012. Vita tax services   Include the credit in your total for Form 1040, line 53. Vita tax services Check box c and enter “8396” on the line next to that box. Vita tax services Reduced home mortgage interest deduction. Vita tax services   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. Vita tax services You must do this even if part of that amount is to be carried forward to 2014. Vita tax services For more information about the home mortgage interest deduction, see chapter 23. Vita tax services Recapture of federal mortgage subsidy. Vita tax services   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. Vita tax services 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. Vita tax services See the Instructions for Form 8828 and chapter 15 for more information. Vita tax services More information. Vita tax services   For more information on the credit, see the Form 8396 instructions. Vita tax services 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. Vita tax services 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. Vita tax services This is called the alternative minimum tax. Vita tax services The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Vita tax services 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. Vita tax services 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. Vita tax services How to take the credit. Vita tax services    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Vita tax services Include the credit in your total for Form 1040, line 53, and check box b. Vita tax services You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Vita tax services More information. Vita tax services   For more information on the credit, see the Instructions for Form 8801. Vita tax services 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. Vita tax services Qualified plug-in electric drive motor vehicle. Vita tax services   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. Vita tax services Qualified two- or three-wheeled plug-in electric vehicle. Vita tax services   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. Vita tax services 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. Vita tax services Certification and other requirements. Vita tax services   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. Vita tax services 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. Vita tax services   The following requirements must also be met to qualify for the credit. Vita tax services You are the owner of the vehicle. Vita tax services If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Vita tax services You placed the vehicle in service during 2013. Vita tax services The vehicle is manufactured primarily for use on public streets, roads, and highways. Vita tax services The original use of the vehicle began with you. Vita tax services You acquired the vehicle for your use or to lease to others, and not for resale. Vita tax services In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Vita tax services You use the vehicle primarily in the United States. Vita tax services How to take the credit. Vita tax services   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Vita tax services Include the credit in your total for Form 1040, line 53. Vita tax services Check box c and enter “8936” on the line next to that box. Vita tax services More information. Vita tax services   For more information on the credit, see the Form 8936 instructions. Vita tax services 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. Vita tax services Nonbusiness energy property credit. Vita tax services Residential energy efficient property credit. Vita tax services 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. Vita tax services Nonbusiness energy property credit. Vita tax services   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. Vita tax services   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. Vita tax services    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. Vita tax services   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. Vita tax services Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Vita tax services Exterior window (including skylights). Vita tax services Exterior doors. Vita tax services Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Vita tax services   Residential energy property is any of the following. Vita tax services 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. Vita tax services Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Vita tax services Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Vita tax services Residential energy efficient property credit. Vita tax services   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. Vita tax services 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. Vita tax services Basis reduction. Vita tax services   You must reduce the basis of your home by the amount of any credit allowed. Vita tax services How to take the credit. Vita tax services   Complete Form 5695 and attach it to your Form 1040. Vita tax services Enter the credit on Form 1040, line 52. Vita tax services More information. Vita tax services   For more information on these credits, see the Form 5695 instructions. Vita tax services 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. Vita tax services However, you cannot take the credit if either of the following applies. Vita tax services 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). Vita tax services 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). Vita tax services Student. Vita tax services   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. Vita tax services School. Vita tax services   A school includes a technical, trade, or mechanical school. Vita tax services It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Vita tax services How to take the credit. Vita tax services   Figure the credit on Form 8880. Vita tax services Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Vita tax services More information. Vita tax services   For more information on the credit, see the Form 8880 instructions. Vita tax services Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Vita tax services 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. Vita tax services 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. Vita tax services 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. Vita tax services The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Vita tax services How to take the credit. Vita tax services   To take the credit, attach Copy B of Form 2439 to your Form 1040. Vita tax services Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Vita tax services More information. Vita tax services   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Vita tax services 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. Vita tax services 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. Vita tax services 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. Vita tax services S. Vita tax services Treasury–HCTC. Vita tax services ” 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. Vita tax services You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Vita tax services You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Vita tax services S. Vita tax services military health system (TRICARE). Vita tax services You were not imprisoned under federal, state, or local authority. Vita tax services Your employer did not pay 50% or more of the cost of coverage. Vita tax services You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Vita tax services But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Vita tax services If you meet all of these conditions, you may be able to take a credit of up to 72. Vita tax services 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Vita tax services You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Vita tax services 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. Vita tax services You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Vita tax services 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. Vita tax services TAA recipient. Vita tax services   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). Vita tax services Example. Vita tax services You received a trade adjustment allowance for January 2013. Vita tax services You were an eligible TAA recipient on the first day of January and February. Vita tax services Alternative TAA recipient. Vita tax services   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. Vita tax services Example. Vita tax services You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Vita tax services The program was established by the Department of Labor. Vita tax services You were an eligible alternative TAA recipient on the first day of October and November. Vita tax services RTAA recipient. Vita tax services   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. Vita tax services PBGC pension recipient. Vita tax services   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Vita tax services You were age 55 or older on the first day of the month. Vita tax services You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Vita tax services 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. Vita tax services How to take the credit. Vita tax services   To take the credit, complete Form 8885 and attach it to your Form 1040. Vita tax services Include your credit in the total for Form 1040, line 71, and check box c. Vita tax services   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Vita tax services For details, see Publication 502 or Form 8885. Vita tax services More information. Vita tax services   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. Vita tax services Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Vita tax services If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Vita tax services If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Vita tax services 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. Vita tax services 2% rate. Vita tax services You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Vita tax services For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Vita tax services 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. Vita tax services 45%) or the Additional Medicare Tax rate (. Vita tax services 9%). Vita tax services 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. Vita tax services 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. Vita tax services 40 RRTA tier 2 $84,300 $3,709. Vita tax services 20 All wages are subject to Medicare tax withholding. Vita tax services   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Vita tax services Be sure to attach a copy of all of your W-2 forms. Vita tax services Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Vita tax services Employer's error. Vita tax services   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. Vita tax services The employer should adjust the tax for you. Vita tax services If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Vita tax services Joint return. Vita tax services   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. Vita tax services Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Vita tax services How to figure the credit if you did not work for a railroad. Vita tax services   If you did not work for a railroad during 2013, figure the credit as follows: 1. Vita tax services Add all social security tax withheld (but not more than $7,049. Vita tax services 40 for each employer). Vita tax services Enter the total here   2. Vita tax services 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. Vita tax services Add lines 1 and 2. Vita tax services If $7,049. Vita tax services 40 or less, stop here. Vita tax services You cannot take  the credit   4. Vita tax services Social security tax limit 7,049. Vita tax services 40 5. Vita tax services Credit. Vita tax services Subtract line 4 from line 3. Vita tax services Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Vita tax services You are married and file a joint return with your spouse who had no gross income in 2013. Vita tax services During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Vita tax services Social security tax of $3,720 was withheld. Vita tax services You also worked for another employer in 2013 and earned $55,000 in wages. Vita tax services $3,410 of social security tax was withheld from these wages. Vita tax services Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Vita tax services 60 for the excess social security tax withheld. Vita tax services 1. Vita tax services Add all social security tax withheld (but not more than $7,049. Vita tax services 40 for each employer). Vita tax services Enter the total here $7,130. Vita tax services 00 2. Vita tax services 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. Vita tax services Add lines 1 and 2. Vita tax services If $7,049. Vita tax services 40 or less, stop here. Vita tax services You cannot take the credit 7,130. Vita tax services 00 4. Vita tax services Social security tax limit 7,049. Vita tax services 40 5. Vita tax services Credit. Vita tax services Subtract line 4 from line 3. Vita tax services Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Vita tax services 60 How to figure the credit if you worked for a railroad. Vita tax services   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Vita tax services Add all social security and tier 1 RRTA tax withheld at the 6. Vita tax services 2% rate (but not more than $7,049. Vita tax services 40 for each employer). Vita tax services Enter the total here   2. Vita tax services 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. Vita tax services Add lines 1 and 2. Vita tax services If $7,049. Vita tax services 40 or less, stop here. Vita tax services You cannot take  the credit   4. Vita tax services Social security and tier 1 RRTA  tax limit 7,049. Vita tax services 40 5. Vita tax services Credit. Vita tax services Subtract line 4 from line 3. Vita tax services Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Vita tax services   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Vita tax services More information. Vita tax services   For more information on the credit, see Publication 505. Vita tax services Prev  Up  Next   Home   More Online Publications