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2014 1040ez

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2014 1040ez

2014 1040ez Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 2014 1040ez It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 2014 1040ez The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2014 1040ez Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2014 1040ez S. 2014 1040ez citizen, a U. 2014 1040ez S. 2014 1040ez national, or a U. 2014 1040ez S. 2014 1040ez resident alien. 2014 1040ez For more information, see Publication 519, U. 2014 1040ez S. 2014 1040ez Tax Guide for Aliens. 2014 1040ez If the child was adopted, see Adopted child , later. 2014 1040ez For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 2014 1040ez Example. 2014 1040ez Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 2014 1040ez Because he is not a U. 2014 1040ez S. 2014 1040ez citizen, U. 2014 1040ez S. 2014 1040ez national, or U. 2014 1040ez S. 2014 1040ez resident alien, he is not a qualifying child for the child tax credit. 2014 1040ez Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 2014 1040ez   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 2014 1040ez   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 2014 1040ez To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2014 1040ez For more information about the substantial presence test, see Publication 519, U. 2014 1040ez S. 2014 1040ez Tax Guide for Aliens. 2014 1040ez Adopted child. 2014 1040ez   An adopted child is always treated as your own child. 2014 1040ez An adopted child includes a child lawfully placed with you for legal adoption. 2014 1040ez   If you are a U. 2014 1040ez S. 2014 1040ez citizen or U. 2014 1040ez S. 2014 1040ez national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 2014 1040ez Exceptions to time lived with you. 2014 1040ez    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 2014 1040ez Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2014 1040ez   There are also exceptions for kidnapped children and children of divorced or separated parents. 2014 1040ez For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2014 1040ez Qualifying child of more than one person. 2014 1040ez   A special rule applies if your qualifying child is the qualifying child of more than one person. 2014 1040ez For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2014 1040ez Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2014 1040ez The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 2014 1040ez If this amount is zero, you cannot take this credit because there is no tax to reduce. 2014 1040ez But you may be able to take the additional child tax credit. 2014 1040ez See Additional Child Tax Credit, later. 2014 1040ez Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2014 1040ez Married filing jointly – $110,000. 2014 1040ez Single, head of household, or qualifying widow(er) – $75,000. 2014 1040ez Married filing separately – $55,000. 2014 1040ez Modified AGI. 2014 1040ez   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2014 1040ez Any amount excluded from income because of the exclusion of income from Puerto Rico. 2014 1040ez On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2014 1040ez ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2014 1040ez Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2014 1040ez Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2014 1040ez Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2014 1040ez   If you do not have any of the above, your modified AGI is the same as your AGI. 2014 1040ez AGI. 2014 1040ez   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2014 1040ez Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 2014 1040ez You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 2014 1040ez You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2014 1040ez Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 2014 1040ez Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 2014 1040ez Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 2014 1040ez For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 2014 1040ez Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2014 1040ez The additional child tax credit may give you a refund even if you do not owe any tax. 2014 1040ez How to claim the additional child tax credit. 2014 1040ez   To claim the additional child tax credit, follow the steps below. 2014 1040ez Make sure you figured the amount, if any, of your child tax credit. 2014 1040ez If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 2014 1040ez If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 2014 1040ez Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 2014 1040ez Please click the link to view the image. 2014 1040ez Child tax worksheet - page 1. 2014 1040ez Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 2014 1040ez Please click the link to view the image. 2014 1040ez Child tax worksheet - page 2. 2014 1040ez Line 11 Worksheet This image is too large to be displayed in the current screen. 2014 1040ez Please click the link to view the image. 2014 1040ez Line 11 worksheet - page 1. 2014 1040ez Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 2014 1040ez Please click the link to view the image. 2014 1040ez Line 11 worksheet - page 2. 2014 1040ez 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 2014 1040ez  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2014 1040ez  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 2014 1040ez     1. 2014 1040ez a. 2014 1040ez Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 2014 1040ez     b. 2014 1040ez Enter the amount of any nontaxable combat pay received. 2014 1040ez Also enter this amount on Schedule 8812, line 4b. 2014 1040ez This amount should be shown in Form(s) W-2, box 12, with code Q. 2014 1040ez 1b. 2014 1040ez       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 2014 1040ez Otherwise, skip lines 2a through 2e and go to line 3. 2014 1040ez     2. 2014 1040ez a. 2014 1040ez Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 2014 1040ez     b. 2014 1040ez Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 2014 1040ez * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2014 1040ez Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 2014 1040ez Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 2014 1040ez     c. 2014 1040ez Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 2014 1040ez * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2014 1040ez Do not include on this line any amounts exempt from self-employment tax 2c. 2014 1040ez         d. 2014 1040ez If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 2014 1040ez Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 2014 1040ez         e. 2014 1040ez If line 2c is a profit, enter the smaller of line 2c or line 2d. 2014 1040ez If line 2c is a (loss), enter the (loss) from line 2c. 2014 1040ez 2e. 2014 1040ez   3. 2014 1040ez Combine lines 1a, 1b, 2a, 2b, and 2e. 2014 1040ez If zero or less, stop. 2014 1040ez Do not complete the rest of this worksheet. 2014 1040ez Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 2014 1040ez   4. 2014 1040ez Enter any amount included on line 1a that is:               a. 2014 1040ez A scholarship or fellowship grant not reported on Form W-2 4a. 2014 1040ez         b. 2014 1040ez For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 2014 1040ez         c. 2014 1040ez A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 2014 1040ez This amount may be shown in box 11 of your Form W-2. 2014 1040ez If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2014 1040ez 4c. 2014 1040ez       5. 2014 1040ez a. 2014 1040ez Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 2014 1040ez Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 2014 1040ez             b. 2014 1040ez Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 2014 1040ez 5b. 2014 1040ez             c. 2014 1040ez Subtract line 5b from line 5a 5c. 2014 1040ez       6. 2014 1040ez Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 2014 1040ez       7. 2014 1040ez Add lines 4a through 4c, 5c, and 6 7. 2014 1040ez   8. 2014 1040ez Subtract line 7 from line 3 8. 2014 1040ez       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 2014 1040ez If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 2014 1040ez     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 2014 1040ez Put your name and social security number on Schedule SE and attach it to your return. 2014 1040ez                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 2014 1040ez  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2014 1040ez               1. 2014 1040ez a. 2014 1040ez Enter the amount from Form 1040A, line 7 1a. 2014 1040ez         b. 2014 1040ez Enter the amount of any nontaxable combat pay received. 2014 1040ez Also enter this amount on Schedule 8812, line 4b. 2014 1040ez This amount should be shown in Form(s) W-2, box 12, with code Q. 2014 1040ez 1b. 2014 1040ez         c. 2014 1040ez Add lines 1a and 1b. 2014 1040ez     1c. 2014 1040ez   2. 2014 1040ez Enter any amount included on line 1a that is:           a. 2014 1040ez A scholarship or fellowship grant not reported on Form W-2 2a. 2014 1040ez         b. 2014 1040ez For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 2014 1040ez         c. 2014 1040ez A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 2014 1040ez This amount may be shown in box 11 of your Form W-2. 2014 1040ez If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 2014 1040ez       3. 2014 1040ez Add lines 2a through 2c 3. 2014 1040ez   4. 2014 1040ez Subtract line 3 from line 1c. 2014 1040ez Enter the result here and on line 2 of the Line 11 Worksheet 4. 2014 1040ez                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 2014 1040ez Social security tax, Medicare tax, and Additional Medicare Tax on wages. 2014 1040ez 1. 2014 1040ez Enter the social security tax withheld (Form(s) W-2, box 4) 1. 2014 1040ez   2. 2014 1040ez Enter the Medicare tax withheld (Form(s) W-2, box 6). 2014 1040ez Box 6 includes any Additional Medicare Tax 2. 2014 1040ez   3. 2014 1040ez Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 2014 1040ez   4. 2014 1040ez Add lines 1, 2, and 3 4. 2014 1040ez   5. 2014 1040ez Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 2014 1040ez   6. 2014 1040ez Subtract line 5 from line 4 6. 2014 1040ez   Additional Medicare Tax on Self-Employment Income. 2014 1040ez 7. 2014 1040ez Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 2014 1040ez   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 2014 1040ez Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 2014 1040ez Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 2014 1040ez 8. 2014 1040ez Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 2014 1040ez   9. 2014 1040ez Enter the Medicare tax (Form(s) W-2, box 14) 9. 2014 1040ez   10. 2014 1040ez Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 2014 1040ez Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 2014 1040ez   11. 2014 1040ez Add lines 8, 9, and 10 11. 2014 1040ez   12. 2014 1040ez Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 2014 1040ez   13. 2014 1040ez Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 2014 1040ez   14. 2014 1040ez Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 2014 1040ez Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 2014 1040ez   15. 2014 1040ez Add lines 12, 13, and 14 15. 2014 1040ez   Line 6 amount 16. 2014 1040ez Add lines 6, 7, 11, and 15. 2014 1040ez Enter here and on line 6 of the Line 11 Worksheet. 2014 1040ez 16. 2014 1040ez   Paperwork Reduction Act Notice. 2014 1040ez   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 2014 1040ez You are required to give us the information if requested. 2014 1040ez We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 2014 1040ez   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 2014 1040ez Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 2014 1040ez Generally, tax returns and return information are confidential, as required by section 6103. 2014 1040ez   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 2014 1040ez For the estimated averages, see the instructions for your income tax return. 2014 1040ez   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 2014 1040ez See Comments and suggestions , earlier. 2014 1040ez 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. 2014 1040ez Free help with your tax return. 2014 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. 2014 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2014 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2014 1040ez 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. 2014 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2014 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2014 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. 2014 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2014 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2014 1040ez aarp. 2014 1040ez org/money/taxaide or call 1-888-227-7669. 2014 1040ez For more information on these programs, go to IRS. 2014 1040ez gov and enter “VITA” in the search box. 2014 1040ez Internet. 2014 1040ez    IRS. 2014 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2014 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2014 1040ez 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. 2014 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2014 1040ez gov or download the IRS2Go app and select the Refund Status option. 2014 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2014 1040ez 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. 2014 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2014 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2014 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. 2014 1040ez No need to wait on the phone or stand in line. 2014 1040ez 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. 2014 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. 2014 1040ez New subject areas are added on a regular basis. 2014 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2014 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2014 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2014 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2014 1040ez 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. 2014 1040ez 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. 2014 1040ez You can also ask the IRS to mail a return or an account transcript to you. 2014 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2014 1040ez gov or by calling 1-800-908-9946. 2014 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. 2014 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2014 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2014 1040ez 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. 2014 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. 2014 1040ez gov and enter Where's My Amended Return? in the search box. 2014 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2014 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2014 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. 2014 1040ez gov. 2014 1040ez Select the Payment tab on the front page of IRS. 2014 1040ez gov for more information. 2014 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2014 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2014 1040ez gov. 2014 1040ez 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. 2014 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2014 1040ez gov. 2014 1040ez Request an Electronic Filing PIN by going to IRS. 2014 1040ez gov and entering Electronic Filing PIN in the search box. 2014 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. 2014 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2014 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2014 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2014 1040ez Before you visit, check the Office Locator on IRS. 2014 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2014 1040ez If you have a special need, such as a disability, you can request an appointment. 2014 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2014 1040ez Apply for an Employer Identification Number (EIN). 2014 1040ez Go to IRS. 2014 1040ez gov and enter Apply for an EIN in the search box. 2014 1040ez Read the Internal Revenue Code, regulations, or other official guidance. 2014 1040ez Read Internal Revenue Bulletins. 2014 1040ez Sign up to receive local and national tax news and more by email. 2014 1040ez Just click on “subscriptions” above the search box on IRS. 2014 1040ez gov and choose from a variety of options. 2014 1040ez    Phone. 2014 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2014 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2014 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2014 1040ez gov, or download the IRS2Go app. 2014 1040ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2014 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2014 1040ez Most VITA and TCE sites offer free electronic filing. 2014 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2014 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2014 1040ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2014 1040ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2014 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2014 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2014 1040ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2014 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2014 1040ez Note, the above information is for our automated hotline. 2014 1040ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2014 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2014 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2014 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2014 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2014 1040ez You should receive your order within 10 business days. 2014 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2014 1040ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2014 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2014 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2014 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2014 1040ez    Walk-in. 2014 1040ez You can find a selection of forms, publications and services — in-person. 2014 1040ez Products. 2014 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2014 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2014 1040ez Services. 2014 1040ez You can walk in to your local TAC for face-to-face tax help. 2014 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2014 1040ez Before visiting, use the Office Locator tool on IRS. 2014 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2014 1040ez    Mail. 2014 1040ez You can send your order for forms, instructions, and publications to the address below. 2014 1040ez You should receive a response within 10 business days after your request is received. 2014 1040ez Internal Revenue Service 1201 N. 2014 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2014 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2014 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2014 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2014 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2014 1040ez You face (or your business is facing) an immediate threat of adverse action. 2014 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2014 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2014 1040ez Here's why we can help: TAS is an independent organization within the IRS. 2014 1040ez Our advocates know how to work with the IRS. 2014 1040ez Our services are free and tailored to meet your needs. 2014 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. 2014 1040ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2014 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2014 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2014 1040ez Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2014 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2014 1040ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2014 1040ez Prev  Up  Next   Home   More Online Publications
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Tax Information for Political Organizations

FEC Filing Required for Some 527 Organizations
Overview of FEC "electioneering communications" filings required for some section 527 exempt organizations.

Filing Requirements
Political parties; campaign committees for candidates for federal, state or local office; and political action committees are all political organizations subject to tax under IRC section 527 and may have filing requirements with the Service.

Political Organization Filing and Disclosure
File and search for notices and reports filed with the Service under IRC section 527.

Exemption Requirements - Political Organizations
A brief description of the requirements for exemption under IRC section 527.

Taxable Income - Political Organizations
A brief explanation of how political organizations are taxed under IRC section 527.

Solicitation Notice
A brief description of the solicitation notice requirements under IRC section 6113.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Political organizations: Resource materials
Resources available on irs.gov concerning tax-exempt political organizations (section 527).

Page Last Reviewed or Updated: 12-Mar-2014

The 2014 1040ez

2014 1040ez 34. 2014 1040ez   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. 2014 1040ez El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. 2014 1040ez Este capítulo le explica lo siguiente: Quién es un hijo calificado. 2014 1040ez La cantidad del crédito. 2014 1040ez Cómo se puede reclamar el crédito. 2014 1040ez El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. 2014 1040ez Si no está sujeto al pago de impuestos. 2014 1040ez   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. 2014 1040ez Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. 2014 1040ez Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). 2014 1040ez Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. 2014 1040ez Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. 2014 1040ez Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. 2014 1040ez Ejemplo 1. 2014 1040ez Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. 2014 1040ez Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. 2014 1040ez Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. 2014 1040ez Ejemplo 2. 2014 1040ez Su hija cumplió 8 años en el año 2013. 2014 1040ez Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. 2014 1040ez Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. 2014 1040ez Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). 2014 1040ez   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). 2014 1040ez   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. 2014 1040ez Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. 2014 1040ez Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. 2014 1040ez S. 2014 1040ez Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. 2014 1040ez Hijo adoptivo. 2014 1040ez   A un hijo adoptivo siempre se le trata como si fuera su hijo. 2014 1040ez Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. 2014 1040ez   Si usted es ciudadano o nacional de los EE. 2014 1040ez UU. 2014 1040ez y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. 2014 1040ez Excepciones al tiempo vivido con usted. 2014 1040ez   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. 2014 1040ez Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. 2014 1040ez   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. 2014 1040ez Para detalles, vea Requisito de Residencia , en el capítulo 3. 2014 1040ez Hijo calificado de más de una persona. 2014 1040ez   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. 2014 1040ez Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. 2014 1040ez Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. 2014 1040ez Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. 2014 1040ez Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. 2014 1040ez Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. 2014 1040ez Vea Crédito Tributario Adicional por Hijos , más adelante. 2014 1040ez Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. 2014 1040ez Casados que presentan una declaración conjunta: $110,000. 2014 1040ez Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. 2014 1040ez Casados que presentan la declaración por separado: $55,000. 2014 1040ez Ingresos brutos ajustados modificados. 2014 1040ez   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. 2014 1040ez En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. 2014 1040ez ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. 2014 1040ez Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. 2014 1040ez Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. 2014 1040ez Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. 2014 1040ez   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. 2014 1040ez Ingreso bruto ajustado. 2014 1040ez   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. 2014 1040ez Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. 2014 1040ez No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. 2014 1040ez Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. 2014 1040ez Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. 2014 1040ez Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. 2014 1040ez Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. 2014 1040ez Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. 2014 1040ez Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. 2014 1040ez El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. 2014 1040ez Cómo se reclama el crédito tributario adicional por hijos. 2014 1040ez   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. 2014 1040ez Vea anteriormente el tema titulado Cómo Reclamar el Crédito . 2014 1040ez Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. 2014 1040ez Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. 2014 1040ez Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. 2014 1040ez La Parte I es independiente de las Partes II a la IV. 2014 1040ez Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. 2014 1040ez Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). 2014 1040ez Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. 2014 1040ez Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. 2014 1040ez Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. 2014 1040ez Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. 2014 1040ez Prev  Up  Next   Home   More Online Publications