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1040ez State Tax Form

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1040ez State Tax Form

1040ez state tax form 4. 1040ez state tax form   Filing U. 1040ez state tax form S. 1040ez state tax form Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. 1040ez state tax form S. 1040ez state tax form Tax ReturnU. 1040ez state tax form S. 1040ez state tax form Armed Forces. 1040ez state tax form Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. 1040ez state tax form S. 1040ez state tax form income tax return is required for your situation. 1040ez state tax form If a U. 1040ez state tax form S. 1040ez state tax form return is required, your next step is to see if you meet the filing requirements. 1040ez state tax form If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. 1040ez state tax form This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. 1040ez state tax form Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. 1040ez state tax form S. 1040ez state tax form income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. 1040ez state tax form If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. 1040ez state tax form S. 1040ez state tax form tax return, your filing requirement may be less than the amount in Table 4-1. 1040ez state tax form For details, see the information under Filing Requirement if Possession Income Is Excluded , later. 1040ez state tax form Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. 1040ez state tax form For more information, see the Form 1040 instructions. 1040ez state tax form Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. 1040ez state tax form S. 1040ez state tax form tax return, you must determine your adjusted filing requirement. 1040ez state tax form Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. 1040ez state tax form Personal exemption. 1040ez state tax form   When figuring your filing requirement, your personal exemption is allowed in full. 1040ez state tax form Do not reduce it for this purpose. 1040ez state tax form Do not include exemptions for your dependents. 1040ez state tax form Allowable standard deduction. 1040ez state tax form   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. 1040ez state tax form Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. 1040ez state tax form Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. 1040ez state tax form S. 1040ez state tax form income tax     Gross income from all sources (including excluded possession income)   Example. 1040ez state tax form Barbara Spruce, a U. 1040ez state tax form S. 1040ez state tax form citizen, is single, under 65, and a bona fide resident of American Samoa. 1040ez state tax form During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. 1040ez state tax form S. 1040ez state tax form income tax). 1040ez state tax form Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. 1040ez state tax form   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. 1040ez state tax form You must file a U. 1040ez state tax form S. 1040ez state tax form income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. 1040ez state tax form    1. 1040ez state tax form Enter the allowable standard deduction you figured earlier under Allowable standard deduction . 1040ez state tax form If your filing status is married filing separately, enter -0-   2. 1040ez state tax form Personal exemption. 1040ez state tax form If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. 1040ez state tax form Add lines 1 and 2. 1040ez state tax form You must file a U. 1040ez state tax form S. 1040ez state tax form income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. 1040ez state tax form 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. 1040ez state tax form . 1040ez state tax form . 1040ez state tax form AND at the end of 2013 you were*. 1040ez state tax form . 1040ez state tax form . 1040ez state tax form THEN file a return if your gross income** was at least. 1040ez state tax form . 1040ez state tax form . 1040ez state tax form single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez state tax form ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). 1040ez state tax form Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). 1040ez state tax form If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 1040ez state tax form *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. 1040ez state tax form Example 1. 1040ez state tax form James and Joan Thompson, one over 65, are U. 1040ez state tax form S. 1040ez state tax form citizens and bona fide residents of Puerto Rico during the entire tax year. 1040ez state tax form They file a joint income tax return. 1040ez state tax form During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. 1040ez state tax form S. 1040ez state tax form income tax). 1040ez state tax form Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. 1040ez state tax form S. 1040ez state tax form income tax return because their gross income subject to U. 1040ez state tax form S. 1040ez state tax form tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). 1040ez state tax form Example 2. 1040ez state tax form Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. 1040ez state tax form S. 1040ez state tax form income tax return because her gross income subject to U. 1040ez state tax form S. 1040ez state tax form tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). 1040ez state tax form If you must file a U. 1040ez state tax form S. 1040ez state tax form income tax return, you may be able to file a paperless return using IRS e-file. 1040ez state tax form See your form instructions or visit our website at IRS. 1040ez state tax form gov. 1040ez state tax form When To File If you file on a calendar year basis, the due date for filing your U. 1040ez state tax form S. 1040ez state tax form income tax return is April 15 following the end of your tax year. 1040ez state tax form If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. 1040ez state tax form If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. 1040ez state tax form For your 2013 tax return, the due date is April 15, 2014. 1040ez state tax form If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. 1040ez state tax form If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. 1040ez state tax form See your form instructions for a list of designated private delivery services. 1040ez state tax form Extension of Time To File You can get an extension of time to file your U. 1040ez state tax form S. 1040ez state tax form income tax return. 1040ez state tax form Special rules apply for those living outside the United States. 1040ez state tax form Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. 1040ez state tax form Example. 1040ez state tax form If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. 1040ez state tax form Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. 1040ez state tax form If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. 1040ez state tax form You may also be charged penalties (see the Instructions for Form 4868). 1040ez state tax form How to get the automatic extension. 1040ez state tax form   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. 1040ez state tax form E-file Form 4868 using your personal computer or a tax professional. 1040ez state tax form E-file and pay by credit or debit card. 1040ez state tax form Your payment must be at least $1. 1040ez state tax form You may pay by phone or over the Internet. 1040ez state tax form Do not file Form 4868. 1040ez state tax form File a paper Form 4868. 1040ez state tax form If you are a fiscal year taxpayer, you must file a paper Form 4868. 1040ez state tax form See Form 4868 for information on getting an extension using these options. 1040ez state tax form When to file. 1040ez state tax form   You must request the automatic extension by the due date for your return. 1040ez state tax form You can file your return any time before the 6-month extension period ends. 1040ez state tax form When you file your return. 1040ez state tax form   Enter any payment you made related to the extension of time to file on Form 1040, line 68. 1040ez state tax form If you file Form 1040A, U. 1040ez state tax form S. 1040ez state tax form Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. 1040ez state tax form Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. 1040ez state tax form You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. 1040ez state tax form Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. 1040ez state tax form S. 1040ez state tax form citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. 1040ez state tax form However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. 1040ez state tax form If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. 1040ez state tax form For more information, see Publication 3, Armed Forces' Tax Guide. 1040ez state tax form Married taxpayers. 1040ez state tax form   If you file a joint return, only one spouse has to qualify for this automatic extension. 1040ez state tax form However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. 1040ez state tax form How to get the extension. 1040ez state tax form   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. 1040ez state tax form (See the situations listed under (2), earlier. 1040ez state tax form ) Extension beyond 2 months. 1040ez state tax form   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. 1040ez state tax form File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). 1040ez state tax form Be sure to check the box on Form 4868, line 8, if appropriate. 1040ez state tax form   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 1040ez state tax form   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 1040ez state tax form Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. 1040ez state tax form Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. 1040ez state tax form If you are not including a check or a money order, send your U. 1040ez state tax form S. 1040ez state tax form tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 1040ez state tax form S. 1040ez state tax form tax return and all attachments to:  Internal Revenue Service P. 1040ez state tax form O. 1040ez state tax form Box 1303 Charlotte, NC 28201-1303 USA Also send your U. 1040ez state tax form S. 1040ez state tax form return to these addresses if you are attaching Form 5074 or Form 8689. 1040ez state tax form If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. 1040ez state tax form Special Rules for Completing Your U. 1040ez state tax form S. 1040ez state tax form Tax Return If you are not excluding possession income from your U. 1040ez state tax form S. 1040ez state tax form tax return, follow the instructions for the specific forms you file. 1040ez state tax form However, you may not qualify to claim the earned income credit (EIC). 1040ez state tax form Earned income credit. 1040ez state tax form   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. 1040ez state tax form S. 1040ez state tax form tax return. 1040ez state tax form This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. 1040ez state tax form S. 1040ez state tax form Armed Forces. 1040ez state tax form U. 1040ez state tax form S. 1040ez state tax form Armed Forces. 1040ez state tax form   U. 1040ez state tax form S. 1040ez state tax form military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. 1040ez state tax form Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. 1040ez state tax form Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. 1040ez state tax form Income from American Samoa or Puerto Rico excluded. 1040ez state tax form   You will not be allowed to take deductions and credits that apply to the excluded income. 1040ez state tax form The additional information you need follows. 1040ez state tax form Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. 1040ez state tax form S. 1040ez state tax form income tax return. 1040ez state tax form Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. 1040ez state tax form S. 1040ez state tax form tax return. 1040ez state tax form Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). 1040ez state tax form Figuring the deduction. 1040ez state tax form   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. 1040ez state tax form   Gross income subject to U. 1040ez state tax form S. 1040ez state tax form income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). 1040ez state tax form Moving expense deduction. 1040ez state tax form   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. 1040ez state tax form Likewise, the expenses of a move back to the United States are generally attributable to U. 1040ez state tax form S. 1040ez state tax form earned income. 1040ez state tax form   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. 1040ez state tax form S. 1040ez state tax form tax return. 1040ez state tax form For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. 1040ez state tax form   If you are claiming expenses for a move from a U. 1040ez state tax form S. 1040ez state tax form possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. 1040ez state tax form For purposes of deducting moving expenses, the possessions are considered part of the United States. 1040ez state tax form See Publication 521, Moving Expenses, for information about what expenses are deductible. 1040ez state tax form Self-employment tax deduction. 1040ez state tax form   Generally, if you are reporting self-employment income on your U. 1040ez state tax form S. 1040ez state tax form return, you can include the deductible part of your self-employment tax on Form 1040, line 27. 1040ez state tax form This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). 1040ez state tax form   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. 1040ez state tax form   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. 1040ez state tax form This would happen if, for instance, you have two businesses and only the income from one of them is excludable. 1040ez state tax form   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. 1040ez state tax form   Self-employment income subject to U. 1040ez state tax form S. 1040ez state tax form income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. 1040ez state tax form Include the deductible part of this amount on Form 1040, line 27. 1040ez state tax form Individual retirement arrangement (IRA) deduction. 1040ez state tax form   Do not take excluded income into account when figuring your deductible IRA contribution. 1040ez state tax form Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. 1040ez state tax form To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. 1040ez state tax form Then multiply your full standard deduction by the following fraction. 1040ez state tax form   Gross income subject to U. 1040ez state tax form S. 1040ez state tax form income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). 1040ez state tax form ” This calculation may not be the same as the one you used to determine if you need to file a U. 1040ez state tax form S. 1040ez state tax form tax return. 1040ez state tax form Itemized Deductions Most itemized deductions do not apply to a particular type of income. 1040ez state tax form However, itemized deductions can be divided into three categories. 1040ez state tax form Those that apply specifically to excluded income, such as employee business expenses, are not deductible. 1040ez state tax form Those that apply specifically to income subject to U. 1040ez state tax form S. 1040ez state tax form income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. 1040ez state tax form Those that do not apply to specific income must be allocated between your gross income subject to U. 1040ez state tax form S. 1040ez state tax form income tax and your total gross income from all sources. 1040ez state tax form The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. 1040ez state tax form Example. 1040ez state tax form In 2013, you and your spouse are both under 65 and U. 1040ez state tax form S. 1040ez state tax form citizens who are bona fide residents of Puerto Rico during the entire tax year. 1040ez state tax form You file a joint income tax return. 1040ez state tax form During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. 1040ez state tax form S. 1040ez state tax form gross income) and your spouse earned $60,000 from the U. 1040ez state tax form S. 1040ez state tax form Government. 1040ez state tax form You have $16,000 of itemized deductions that do not apply to any specific type of income. 1040ez state tax form These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). 1040ez state tax form You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. 1040ez state tax form   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. 1040ez state tax form Overall limitation on itemized deductions. 1040ez state tax form   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. 1040ez state tax form Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. 1040ez state tax form However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. 1040ez state tax form See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. 1040ez state tax form Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. 1040ez state tax form S. 1040ez state tax form tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. 1040ez state tax form However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. 1040ez state tax form S. 1040ez state tax form tax return. 1040ez state tax form The foreign tax credit is generally figured on Form 1116. 1040ez state tax form If you have income, such as U. 1040ez state tax form S. 1040ez state tax form Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. 1040ez state tax form You make this reduction for each separate income category. 1040ez state tax form To find the amount of this reduction, use the following formula for each income category. 1040ez state tax form Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. 1040ez state tax form For more information on the foreign tax credit, see Publication 514. 1040ez state tax form Example. 1040ez state tax form Jason and Lynn Reddy are U. 1040ez state tax form S. 1040ez state tax form citizens who were bona fide residents of Puerto Rico during all of 2013. 1040ez state tax form They file a joint tax return. 1040ez state tax form The following table shows their excludable and taxable income for U. 1040ez state tax form S. 1040ez state tax form federal income tax purposes. 1040ez state tax form   Taxable   Excludable Jason's wages from  U. 1040ez state tax form S. 1040ez state tax form Government $25,000     Lynn's wages from Puerto Rico  corp. 1040ez state tax form     $15,000 Dividend from Puerto Rico corp. 1040ez state tax form doing business in Puerto Rico     200 Dividend from U. 1040ez state tax form S. 1040ez state tax form  corp. 1040ez state tax form doing business  in U. 1040ez state tax form S. 1040ez state tax form * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. 1040ez state tax form   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. 1040ez state tax form They have gross income of $26,000 for U. 1040ez state tax form S. 1040ez state tax form tax purposes. 1040ez state tax form They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). 1040ez state tax form They figure their foreign tax credit on two Forms 1116, which they must attach to their U. 1040ez state tax form S. 1040ez state tax form return. 1040ez state tax form They fill out one Form 1116 for wages and one Form 1116 for the dividend. 1040ez state tax form Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. 1040ez state tax form   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. 1040ez state tax form Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. 1040ez state tax form A U. 1040ez state tax form S. 1040ez state tax form citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. 1040ez state tax form This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. 1040ez state tax form S. 1040ez state tax form income tax return must otherwise be filed). 1040ez state tax form Bona fide residents of the possessions discussed in this publication are considered U. 1040ez state tax form S. 1040ez state tax form residents for this purpose and are subject to the self-employment tax. 1040ez state tax form Forms to file. 1040ez state tax form   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. 1040ez state tax form If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. 1040ez state tax form If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. 1040ez state tax form If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. 1040ez state tax form Do not file forms 1040-SS or 1040-PR with Form 1040. 1040ez state tax form If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. 1040ez state tax form Chapter 11 Bankruptcy cases. 1040ez state tax form   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. 1040ez state tax form S. 1040ez state tax form Income Tax Return for Estates and Trusts) of the bankruptcy estate. 1040ez state tax form However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. 1040ez state tax form   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. 1040ez state tax form   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. 1040ez state tax form Additional Medicare Tax Beginning in 2013, a 0. 1040ez state tax form 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). 1040ez state tax form Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 1040ez state tax form A self-employment loss should not be considered for purposes of this tax. 1040ez state tax form RRTA compensation should be separately compared to the threshold. 1040ez state tax form Your employer is responsible for withholding the 0. 1040ez state tax form 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. 1040ez state tax form You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. 1040ez state tax form There are no special rules for U. 1040ez state tax form S. 1040ez state tax form citizens and nonresident aliens living abroad for purposes of this provision. 1040ez state tax form Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. 1040ez state tax form For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. 1040ez state tax form irs. 1040ez state tax form gov and enter the following words in the search box: Additional Medicare Tax. 1040ez state tax form You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. 1040ez state tax form Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. 1040ez state tax form 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. 1040ez state tax form Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. 1040ez state tax form The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 1040ez state tax form Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. 1040ez state tax form Forms to file. 1040ez state tax form   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. 1040ez state tax form For more information, see Form 8960 and its instructions. 1040ez state tax form Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. 1040ez state tax form This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. 1040ez state tax form In this situation, you may need to make estimated tax payments. 1040ez state tax form Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. 1040ez state tax form Include the Additional Medicare Tax and Net Investment Income Tax if applicable. 1040ez state tax form If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. 1040ez state tax form Or, you can make your payments electronically and not have to file any paper forms. 1040ez state tax form See the Form 1040-ES instructions for information on making payments. 1040ez state tax form Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. 1040ez state tax form American Samoa. 1040ez state tax form The Commonwealth of Puerto Rico. 1040ez state tax form The Commonwealth of the Northern Mariana Islands. 1040ez state tax form Guam. 1040ez state tax form The U. 1040ez state tax form S. 1040ez state tax form Virgin Islands. 1040ez state tax form These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. 1040ez state tax form Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. 1040ez state tax form How to make your request. 1040ez state tax form   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. 1040ez state tax form R. 1040ez state tax form B. 1040ez state tax form 900 available at www. 1040ez state tax form irs. 1040ez state tax form gov/pub/irs-irbs/irb06-49. 1040ez state tax form pdf. 1040ez state tax form    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 1040ez state tax form S. 1040ez state tax form competent authority assistance under tax treaties. 1040ez state tax form As noted, an update to Revenue Procedure 2006-23 will be published in the future. 1040ez state tax form   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. 1040ez state tax form It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. 1040ez state tax form You (or a person having authority to sign your federal return) must sign and date the request. 1040ez state tax form    Send your written request for U. 1040ez state tax form S. 1040ez state tax form assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. 1040ez state tax form W. 1040ez state tax form  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. 1040ez state tax form Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. 1040ez state tax form S. 1040ez state tax form tax paid on the income in question, you should file a claim on Form 1040X, Amended U. 1040ez state tax form S. 1040ez state tax form Individual Income Tax Return. 1040ez state tax form Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. 1040ez state tax form Attach a copy of the request to the form. 1040ez state tax form Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. 1040ez state tax form See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. 1040ez state tax form Prev  Up  Next   Home   More Online Publications
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Awards and Recognitions

USA.gov (formerly FirstGov.gov) has won many awards, and has been widely recognized for its information and services since it launched in 2000.


Awards by Date


September 2012

July 2011

August 2010

June 2009

March 2009

  • USA.gov Director winner, Fed 100
  • Government Information Technology Executive Council (GITEC) Project Management Excellence Award for outstanding project management in Collaborative Government/Web 2.0 Vision.

January 2008

  • Government Customer Support Excellence Award Finalist

January 2009

August 2008

May 2008

April 2008

November 2007

  • President's Quality Award – Office of Personnel Management

October 2007

  • Vignette Village 2007 Excellence Award - Vignette Corporation

September 2007

  • WebAward - Web Marketing Association

August 2007

July 2007

February 2007

  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers

September 2006

August 2006

  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University

July 2006

April 2006

March 2006

  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Stockholm Challenge Award Finalist 2006

January 2006

  • Favorite Places on the Web - Chicago Sun Times
  • Hot Sites - USATODAY.com
  • Website of the Day - kdsk.com

December 2005

  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005

September 2005

  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)

June 2005

  • Webby Worthy Award - International Academy of Digital Arts and Sciences

April 2005

  • PC Magazine's Top 100 Classic Sites
  • Kim Komando Cool Site of the Day

January 2005

  • Favorite Website - The Atlanta Journal-Constitution

September 2004

  • IRMCO Team Award Finalist
  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2004

  • Kim Komando Cool Site of the Day

May 2004

  • Top Site of the Day - widders.com

April 2004

  • Forbes.com Best of the Web, Expatriate Resources
  • PC Magazine's Top 100 Classic Sites

March 2004

  • FirstGov (now USA.gov) Director winner, Fed 100

February 2004

January 2004

  • Site of the Day - Charlotte Observer (North Carolina)

December 2003

  • "EContent 100" - EContent Magazine
  • Finalist, World Summit Award - United Nations International Telecommunications Union

November 2003

  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • Cool Site of the Day - coolsiteoftheday.com
  • Top Three Government Sites - WABC TV, New York

October 2003

  • 101 Most Incredibly Useful Sites - PC Magazine

September 2003

  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2003

  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Week - Post-Standard (Syracuse, NY)

May 2003

  • Innovations in American Government Award Winner

March 2003

  • Innovations in American Government Award Finalist
  • PC Magazine's Top 100 Classic Sites

November 2002

  • Innovations in American Government Award Semi-Finalist

July 2002

  • Public Access to Government Information Award - American Association Law Libraries
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

June 2002

  • Best New Government Website - Women's World Magazine
  • Pioneer Award, E-Gov

February 2002

  • Hot Site - USA Today.com

January 2002

  • Excellence.Gov Award Finalist

December 2001

  • Grace Hopper Government Technology Leadership Award

November 2001

  • Federal Line - FederalNewsRadio.com

October 2001

  • Hot Site - USA Today.com
  • Pick of the Week - Yahoo!

August 2001

  • Innovations in American Government Award Finalist

July 2001

  • Hot Site - USA Today.com

June 2001

  • Intergovernmental Solutions Award
  • Site of the Week - The Washington Times
  • Top 100 Sites of the Day - The Legendinc.com
  • Web Map: News You Can Use - USNews.com

May 2001

  • #1 in 100 Top Government Sites - 100.com
  • Golden Web Award (2001-2002)

April 2001

  • Innovations in American Government Award Semi-Finalist
  • Pioneer Award, E-Gov
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Top 100 Sites for Small Business - Entrepreneur Magazine

March 2001

  • Azimuth Award (awarded to Dave Barram and Eric Brewer)
  • FOSE and Chief Information Officers Council of Excellence Award
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com

February 2001

  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Cool Website of the Day - "Topical" Tipworld
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Week - Legal Engine

January 2001

  • Government Computer News Award
  • Hot Site of the Year - USA Today
  • Interesting Worldwide Website - Computer Times
  • Site of the Day - New York Times
  • Vice President's Hammer Award for Reinventing Government

December 2000

  • Site of the Day - E-mazing

November 2000

  • Site of the Month - King County Library (Washington State)

October 2000

  • A - Education World
  • Site of the Week - RefDesk.com
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Month - New York State Library
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library

September 2000

  • Site of the Day - Alpha-Pro Net
  • Site of the Week - University of Texas Southwestern Medical Library

Awards by Title

  • #1 Federal Government Website - Comparing Technology Innovation in the Private and Public Sectors, Brookings Institution
  • #1 in 100 Top Government Sites - 100.com
  • #1 in About.com's Top 20 Essential U.S. Government Websites
  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005
  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University (2003, 2004, 2006, 2007)
  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • 25 Websites We Can't Live Without, Time Magazine
  • 101 Most Incredibly Useful Sites - PC Magazine
  • A - Education World
  • Arroba de oro, ("the golden @") Finalist
  • Azimuth Award
  • Best Government Web Sites: USA.gov - Government Computer News
  • Best New Government Website - Women's World Magazine
  • Best of the Web - Forbes.com
  • Cool Site of the Day - coolsiteoftheday.com
  • Cool Site of the Day - Kim Komando
  • Cool Website of the Day - "Topical" Tipworld
  • "EContent 100" - EContent MagazineExcellence.Gov
  • Excellence.Gov
  • Excellent rating for GovGab.gov blog by blogged.com
  • Fed 100
  • Favorite Places on the Web - Chicago Sun-Times
  • Favorite Website - The Atlanta Journal-Constitution
  • Federal Line - FederalNewsRadio.com
  • FOSE and Chief Information Officers Council of Excellence Award
  • Golden Web Award
  • Government Computer News Award
  • Government Customer Support Excellence Award Finalist
  • Grace Hopper Government Technology Leadership Award
  • Hot Site - USA Today.com
  • Hot Site of the Year - USA Today.com
  • Innovations in American Government Award Winner (2002)
  • Intergovernmental Solutions Award
  • Interesting Worldwide Website - Computer Times
  • IRMCO Team Award Finalist
  • Link You Can't Live Without - WUSA9.com
  • Model of Collaboration - Center for Technology in Government at University at Albany, SUNY
  • Most Effective Federal Web Site at Using Interactive Features to Engage the Public - Brookings Institution
  • Outstanding Federal Civilian Marketing Program, GovMark Council
  • PC Magazine's Top 100 Classic Sites
  • Pick of the Week - Yahoo!
  • Pioneer Award, E-Gov
  • Pioneer Award - Federal Computer Week
  • President's Quality Award – Office of Personnel Management
  • Project Management Excellence in Collaborative Government/Web 2.0 Vision, Government Information Technology Executive Council (GITEC)
  • Public Access to Government Information Award - American Association Law Libraries
  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Site of the Day - Alpha-Pro Net
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Day - E-mazing
  • Site of the Day - Entertainment Weekly
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Day - The New York Times
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Month - King County Library (Washington State)
  • Site of the Month - New York State Library
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library
  • Site of the Week - Legal Engine
  • Site of the Week - Post-Standard (Syracuse, NY)
  • Site of the Week - RefDesk.com
  • Site of the Week - The Washington Times
  • Site of the Week - University of Texas Southwestern Medical Library
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com
  • Stockholm Challenge Award Finalist 2006
  • The 50 Most-Mentioned Agencies on Twitter
  • "The Best of..." - Money Magazine
  • Top 100 Sites for Small Business - Entrepreneur Magazine
  • Top 100 Sites of the Day - The Legendinc.com
  • Top 100 Websites, WEB100.com
  • Top Government Blog, Juggle.com
  • Top Site of the Day - widders.com
  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers
  • Top Three Government Sites - WABC TV, New York
  • U.S. Government Web Sites You Didn't Know You Could Use, lifehacker.com
  • Vice President's Hammer Award for Reinventing Government
  • Vignette Village 2007 Excellence Award - Vignette Corporation
  • WebAward - Web Marketing Association
  • Website of the Day - kdsk.com
  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)
  • Web Map: News You Can Use - USNews.com
  • Webby Awards Official Honoree - International Academy of Digital Arts and Sciences
  • Webby Worthy Award - International Academy of Digital Arts and Sciences
  • World Summit Award Finalist - United Nations International Telecommunications Union
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

The 1040ez State Tax Form

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