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2011 Income Tax

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2011 Income Tax

2011 income tax Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. 2011 income tax Puede restar la deducción estándar o las deducciones detalladas. 2011 income tax Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). 2011 income tax Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. 2011 income tax Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. 2011 income tax Table of Contents 20. 2011 income tax   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. 2011 income tax Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. 2011 income tax Personas casadas que presentan la declaración por separado. 2011 income tax 21. 2011 income tax   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. 2011 income tax ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. 2011 income tax   ImpuestosIntroductionGobierno tribal de indios estadounidenses. 2011 income tax Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. 2011 income tax Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. 2011 income tax Ejemplos. 2011 income tax Formulario 1099-S. 2011 income tax Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. 2011 income tax   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. 2011 income tax Fondos procedentes de una hipoteca utilizados para negocios o inversiones. 2011 income tax 24. 2011 income tax   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. 2011 income tax Artículos domésticos. 2011 income tax Deducción de más de $500. 2011 income tax Formulario 1098-C. 2011 income tax Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. 2011 income tax Excepción 1: vehículo usado o mejorado por la organización. 2011 income tax Excepción 2: vehículo donado o vendido a una persona necesitada. 2011 income tax Deducción de $500 o menos. 2011 income tax Derecho al uso de los bienes. 2011 income tax Bienes muebles tangibles. 2011 income tax Intereses futuros. 2011 income tax Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. 2011 income tax Mensaje de texto. 2011 income tax Tarjeta de crédito. 2011 income tax Pago telefónico. 2011 income tax Título de acciones. 2011 income tax Pagaré. 2011 income tax Opción. 2011 income tax Fondos de un préstamo. 2011 income tax Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. 2011 income tax   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. 2011 income tax Deterioro progresivo. 2011 income tax Daños ocasionados por paneles de yeso (drywall) corrosivos. 2011 income tax Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. 2011 income tax   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. 2011 income tax Cargos de estacionamiento. 2011 income tax Publicidad en el automóvil. 2011 income tax Uso compartido de automóviles. 2011 income tax Transporte de herramientas o instrumentos. 2011 income tax Gastos de desplazamiento de sindicalistas desde el centro del sindicato. 2011 income tax Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. 2011 income tax Empleados estatutarios. 2011 income tax Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. 2011 income tax   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. 2011 income tax Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. 2011 income tax   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. 2011 income tax   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in New Hampshire

Face-to-face Tax Help

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

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

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

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

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

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

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

City  Street Address  Days/Hours of Service  Telephone* 
Manchester  1000 Elm St. 9th Floor
Manchester, NH 03101 

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

 

Services Provided

(603) 668-6763 
Nashua  410 Amherst St.
Nashua, NH 03063 

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

 

Services Provided

(603) 594-8370 
Portsmouth  80 Daniel St.
Portsmouth, NH 03801 

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

Services Provided

(603) 430-9598 

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

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

The Taxpayer Advocate Service: Call (603)433-0571 in Portsmouth or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

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

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

Internal Revenue Service
1000 Elm St., Suite 900
Manchester, NH  03101

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The 2011 Income Tax

2011 income tax 30. 2011 income tax   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. 2011 income tax This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. 2011 income tax Figuring Your Tax Your income tax is based on your taxable income. 2011 income tax After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. 2011 income tax The result is your total tax. 2011 income tax Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. 2011 income tax This section provides a general outline of how to figure your tax. 2011 income tax You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. 2011 income tax If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. 2011 income tax Tax. 2011 income tax   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. 2011 income tax However, there are special methods if your income includes any of the following items. 2011 income tax A net capital gain. 2011 income tax (See chapter 16. 2011 income tax ) Qualified dividends taxed at the same rates as a net capital gain. 2011 income tax (See chapters 8 and 16. 2011 income tax ) Lump-sum distributions. 2011 income tax (See chapter 10. 2011 income tax ) Farming or fishing income. 2011 income tax (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. 2011 income tax ) Unearned income over $2,000 for certain children. 2011 income tax (See chapter 31. 2011 income tax ) Parents' election to report child's interest and dividends. 2011 income tax (See chapter 31. 2011 income tax ) Foreign earned income exclusion or the housing exclusion. 2011 income tax (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. 2011 income tax ) Credits. 2011 income tax   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. 2011 income tax Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. 2011 income tax The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. 2011 income tax CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. 2011 income tax See Payments , later. 2011 income tax   There are other credits that are not discussed in this publication. 2011 income tax These include the following credits. 2011 income tax General business credit, which is made up of several separate business-related credits. 2011 income tax These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. 2011 income tax Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. 2011 income tax See Form 8835, Part II. 2011 income tax Work opportunity credit. 2011 income tax See Form 5884. 2011 income tax Credit for employer social security and Medicare taxes paid on certain employee tips. 2011 income tax See Form 8846. 2011 income tax Other taxes. 2011 income tax   After you subtract your tax credits, determine whether there are any other taxes you must pay. 2011 income tax This chapter does not explain these other taxes. 2011 income tax You can find that information in other chapters of this publication and your form instructions. 2011 income tax See the following table for other taxes you may need to add to your income tax. 2011 income tax OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). 2011 income tax   There are other taxes that are not discussed in this publication. 2011 income tax These include the following items. 2011 income tax Self-employment tax. 2011 income tax You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). 2011 income tax Your net earnings from self-employment from other than church employee income were $400 or more. 2011 income tax The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. 2011 income tax If you received a Form 1099-MISC, see the Instructions for Recipient on the back. 2011 income tax Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. 2011 income tax You had church employee income of $108. 2011 income tax 28 or more. 2011 income tax Additional Medicare Tax. 2011 income tax Beginning in 2013, you may be subject to a 0. 2011 income tax 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. 2011 income tax For more information, see the Instructions for Form 1040, line 60 and Form 8959. 2011 income tax Net Investment Income Tax (NIIT). 2011 income tax Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2011 income tax NIIT is a 3. 2011 income tax 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 2011 income tax For more information, see the Instructions for Form 1040, line 60 and Form 8960. 2011 income tax Recapture taxes. 2011 income tax You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. 2011 income tax For more information, see the instructions for Form 1040, line 60. 2011 income tax Section 72(m)(5) excess benefits tax. 2011 income tax If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. 2011 income tax See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. 2011 income tax Uncollected social security and Medicare tax on group-term life insurance. 2011 income tax If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. 2011 income tax The amount should be shown in box 12 of your Form W-2 with codes M and N. 2011 income tax Tax on golden parachute payments. 2011 income tax This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. 2011 income tax The amount should be shown in box 12 of your Form W-2 with code K. 2011 income tax See the instructions for Form 1040, line 60. 2011 income tax Tax on accumulation distribution of trusts. 2011 income tax This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. 2011 income tax See Form 4970 and its instructions. 2011 income tax Additional tax on HSAs or MSAs. 2011 income tax If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. 2011 income tax See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. 2011 income tax Additional tax on Coverdell ESAs. 2011 income tax This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. 2011 income tax See Publication 970, Tax Benefits for Education, and Form 5329. 2011 income tax Additional tax on qualified tuition programs. 2011 income tax This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. 2011 income tax See Publication 970 and Form 5329. 2011 income tax Excise tax on insider stock compensation from an expatriated corporation. 2011 income tax You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. 2011 income tax For more information, see the instructions for Form 1040, line 60. 2011 income tax Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. 2011 income tax This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. 2011 income tax For more information, see the instructions for Form 1040, line 60. 2011 income tax Interest on the tax due on installment income from the sale of certain residential lots and timeshares. 2011 income tax For more information, see the instructions for Form 1040, line 60. 2011 income tax Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. 2011 income tax For more information, see the instructions for Form 1040, line 60. 2011 income tax Repayment of first-time homebuyer credit. 2011 income tax For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 2011 income tax Also see the instructions for Form 1040, line 59b. 2011 income tax Payments. 2011 income tax   After you determine your total tax, figure the total payments you have already made for the year. 2011 income tax Include credits that are treated as payments. 2011 income tax This chapter does not explain these payments and credits. 2011 income tax You can find that information in other chapters of this publication and your form instructions. 2011 income tax See the following table for amounts you can include in your total payments. 2011 income tax PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. 2011 income tax This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. 2011 income tax It is claimed on Form 1040, line 70. 2011 income tax See Form 4136, Credit for Federal Tax Paid on Fuels. 2011 income tax Refund or balance due. 2011 income tax   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. 2011 income tax If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. 2011 income tax S. 2011 income tax savings bonds instead of receiving a paper check. 2011 income tax Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. 2011 income tax The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. 2011 income tax Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. 2011 income tax You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. 2011 income tax See Form 6251, Alternative Minimum Tax — Individuals. 2011 income tax Adjustments and tax preference items. 2011 income tax   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. 2011 income tax More information. 2011 income tax   For more information about the AMT, see the instructions for Form 6251. 2011 income tax Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. 2011 income tax If the IRS figures your tax and you paid too much, you will receive a refund. 2011 income tax If you did not pay enough, you will receive a bill for the balance. 2011 income tax To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. 2011 income tax The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. 2011 income tax When the IRS cannot figure your tax. 2011 income tax   The IRS cannot figure your tax for you if any of the following apply. 2011 income tax You want your refund directly deposited into your accounts. 2011 income tax You want any part of your refund applied to your 2014 estimated tax. 2011 income tax You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. 2011 income tax Your taxable income is $100,000 or more. 2011 income tax You itemize deductions. 2011 income tax You file any of the following forms. 2011 income tax Form 2555, Foreign Earned Income. 2011 income tax Form 2555-EZ, Foreign Earned Income Exclusion. 2011 income tax Form 4137, Social Security and Medicare Tax on Unreported Tip Income. 2011 income tax Form 4970, Tax on Accumulation Distribution of Trusts. 2011 income tax Form 4972, Tax on Lump-Sum Distributions. 2011 income tax Form 6198, At-Risk Limitations. 2011 income tax Form 6251, Alternative Minimum Tax—Individuals. 2011 income tax Form 8606, Nondeductible IRAs. 2011 income tax Form 8615, Tax for Certain Children Who Have Unearned Income. 2011 income tax Form 8814, Parents' Election To Report Child's Interest and Dividends. 2011 income tax Form 8839, Qualified Adoption Expenses. 2011 income tax Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 2011 income tax Form 8889, Health Savings Accounts (HSAs). 2011 income tax Form 8919, Uncollected Social Security and Medicare Tax on Wages. 2011 income tax Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. 2011 income tax Enter your social security number in the space provided. 2011 income tax If you are married, enter the social security numbers of you and your spouse even if you file separately. 2011 income tax Sign and date your return and enter your occupation(s). 2011 income tax If you are filing a joint return, both you and your spouse must sign it. 2011 income tax Enter your daytime phone number in the space provided. 2011 income tax This may help speed the processing of your return if we have a question that can be answered over the phone. 2011 income tax If you are filing a joint return, you may enter either your or your spouse's daytime phone number. 2011 income tax If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. 2011 income tax Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). 2011 income tax If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. 2011 income tax Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. 2011 income tax Attach a copy of each of your Forms W-2 to your paper return. 2011 income tax Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. 2011 income tax Mail your return to the Internal Revenue Service Center for the area where you live. 2011 income tax A list of Service Center addresses is in the instructions for your tax return. 2011 income tax Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. 2011 income tax Do not complete lines 9 through 12. 2011 income tax If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. 2011 income tax Payments. 2011 income tax   Enter any federal income tax withheld on line 7. 2011 income tax Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. 2011 income tax Earned income credit. 2011 income tax   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2011 income tax Enter “EIC” in the space to the left of line 8a. 2011 income tax Enter the nontaxable combat pay you elect to include in earned income on line 8b. 2011 income tax   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. 2011 income tax For details, see the Form 1040EZ Instructions. 2011 income tax Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. 2011 income tax If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. 2011 income tax Do not complete line 28. 2011 income tax Complete lines 29 through 33 and 36 through 40 if they apply to you. 2011 income tax However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. 2011 income tax Also, enter any write-in information that applies to you in the space to the left of line 41. 2011 income tax Do not complete lines 34, 35, and 42 through 46. 2011 income tax Payments. 2011 income tax   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. 2011 income tax Enter any estimated tax payments you made on line 37. 2011 income tax Credit for child and dependent care expenses. 2011 income tax   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. 2011 income tax Enter the amount of the credit on line 29. 2011 income tax The IRS will not figure this credit. 2011 income tax Credit for the elderly or the disabled. 2011 income tax   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 2011 income tax Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. 2011 income tax On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 2011 income tax Complete Part II and Part III, lines 11 and 13, if they apply. 2011 income tax Earned income credit. 2011 income tax   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2011 income tax Enter “EIC” to the left of the entry space for line 38a. 2011 income tax Enter the nontaxable combat pay you elect to include in earned income on line 38b. 2011 income tax    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 2011 income tax If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 2011 income tax   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 2011 income tax For details, see the Form 1040A Instructions. 2011 income tax Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. 2011 income tax Do not complete line 44. 2011 income tax If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. 2011 income tax Read lines 45 through 71. 2011 income tax Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. 2011 income tax Also, do not complete line 55 and lines 73 through 77. 2011 income tax Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. 2011 income tax Payments. 2011 income tax   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. 2011 income tax Enter any estimated tax payments you made on line 63. 2011 income tax Credit for child and dependent care expenses. 2011 income tax   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. 2011 income tax Enter the amount of the credit on line 48. 2011 income tax The IRS will not figure this credit. 2011 income tax Credit for the elderly or the disabled. 2011 income tax   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. 2011 income tax Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. 2011 income tax On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. 2011 income tax Complete Part II and Part III, lines 11 and 13, if they apply. 2011 income tax Earned income credit. 2011 income tax   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. 2011 income tax Enter “EIC” on the dotted line next to Form 1040, line 64a. 2011 income tax Enter the nontaxable combat pay you elect to include in earned income on line 64b. 2011 income tax   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. 2011 income tax If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. 2011 income tax   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 2011 income tax For details, see the Form 1040 Instructions. 2011 income tax Prev  Up  Next   Home   More Online Publications