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Ez1040 Form

1040a Form To Print2012 1040Taxes 2011 FormsFederal Tax Return 1040ez1040ez FileHow To File Back Taxes For FreeHrblockFile State Taxes Only For FreeIncome Tax ReturnState Tax Forms 1040How To File Late Tax ReturnsLa State Tax Forms 2012Myfreetaxes Com MaineMilitary Taxes By StateDoes A Full Time Student Have To File TaxesFile 2011 Taxes Late1040 Tax Forms For 2011Print 1040ez2011 Form 10401040ez WorksheetTax Filing 2010Income Tax Forms 2010File 2007 Tax Return Free1040x Instructions 2012E File 2012 Tax Return1040 Tax Form 2010Irs Tax Forms 1040ez1040 Ez Online Filing1040ez Free FileAmending Your Tax ReturnFiling 2011 Tax Returns Free1040nr Tax Form1040nr EfileHow To File 2010 Tax ReturnsIrs GovTaxact 2011 Sign InHow To Amend TaxesIrs 1040xIrs Tax Filing OnlineState Tax Return Filing

Ez1040 Form

Ez1040 form Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. Ez1040 form  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Ez1040 form irs. Ez1040 form gov/pub1544, en inglés. Ez1040 form Cómo enmendar un informe. Ez1040 form  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. Ez1040 form Vea Cómo enmendar un informe, más adelante. Ez1040 form Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. Ez1040 form En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. Ez1040 form Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. Ez1040 form Esta publicación no incluye información sobre estos dos últimos formularios. Ez1040 form En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. Ez1040 form Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. Ez1040 form Prev  Up  Next   Home   More Online Publications
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Privacy Impact Assessments - PIA

The IRS conducts a PIA on information systems that collect personally identifiable information. Performing Privacy Impact Assessments ensures that:

  • the public is aware of the information we collect about them;
  • any impact these systems have on personal privacy is adequately addressed; and,
  • we collect only enough personal information to administer our programs, and no more.

In addition, PIAs confirm that we use the information for the purpose intended; that the information remains timely and accurate; and that it is protected while we have it and that we hold it only for as long as we need it.

As indicated by "XXXXX" some of these documents are edited, or redacted. We have withheld information that, if released might harm our systems, compromise law enforcement efforts or, jeopardize competitive business interests.

PIAs are available in either HTML or PDF format. If no link is provided, then the PIA is not yet available. (See text below the listing for additional information.)


Full Title

Acronym

 
A
Accounts Management Service AMS

Alaska Permanent Fund Dividend

AKPFD
Appeals Centralized Database System ACDS
Appeals Customer Service ACuServ
Appeals Customer Satisfaction Survey ACSS
Audit Information Management System Reference AIMS-R
Audit Information Management System Related Reports AIMS-RR
Automated Collection System ACS

Automated Computational Tool

ACT

AIMS Computer Information System

A-CIS

Automated Electronic Fingerprinting

AEF
Automated Freedom of Information Act AFOIA

Automated Insolvency System

AIS

Automated Lien System

ALS-Entity

Automated Manual Assessments AMA
Automated Non Master File ANMF
Automated Offer In Compromise

AOIC

Automated Quarterly Excise Tax Listing, Milestone 4B AQETL
Automated Substitute for Returns (ASFR) System ASFR

Automated Substitute for Return A6020(b)

A6020-B
Automated Trust Fund Recovery Application ATFR
Automated Under Reporter AUR

Automated Under Reporter Inv. Strategy Database

AURISD

B
Bank Discrepancy Application  
Bank Secrecy Act Dun & Bradstreet Project and Automated Internet Research Process BSA-D&B AIRP
Big Data Analytics BDA
Bulkdata Electronic File Transfer System BEFT
Business Master File BMF
Business Master File Document Specific BDOCSPEC
Business Master File Case Creation Nonfiler Indentification Process BMF CCNIP
Business Master File-Individual Master File Notices Milestone 4B BMFIMMFNOT
Business Master File On-Line/Employee Plans Master File On-Line BMFOL/EMFOL
Business Objects Enterprise BOE
C

Certified Transcripts

CERTS

CFO/ARDI Audit Management System  
Chapter Three Withholding CTW
Chief Counsel System Domain CC-1
Combined Annual Wage Reporting CAWR
Compliance Data Environment, Release 3 CDEr3

Compliance Data Warehouse

CDW
Compliance Research Information System CRIS

Compliance Research Initiative Tracking System

CRITS
Contact Analytics CA
Contact Recording for Taxpayer Assistance Centers CR-TAC
Control Data Analysis CDA-PCD
Corporate Data Initiative CDI
Correspondence Examination Automation Support CEAS
Counsel Automated System Environment CASE
Counsel Litigation Support Project CLSP
CASE Management Information System CASE-MIS
CASE Tax Litigation – Counsel Automated Tracking System CASE-TLCATS
Criminal Investigation - 1 General Support System CI–1 GSS
Criminal Investigation – 2 General Support System CI-2 GSS

Criminal Investigation Management Information System, integrated with, Asset Forfeiture Tracking and Retrieval

CIMIS-AFTRAK

Custodial Audit Support Tracking System CASTS
Customer Account Data Engine CADE2
Customer Account Data Engine 2 - Database CADE - 2 DB
Customer Self Service Voice Response Unit CSS-VRU
 
D

Department of Labor Standards Enforcement

DLSE
Dependent Data Base DDb
Dun & Bradstreet Full Service Restaurants Database DB FSRDB
 
E
eAuthentication3 eAuth
e-Services, Release 3.0, Version 1.0  
eBay/PayPal Law Enforcement eRequest System LERS
Elections by Foreign Corporations  
Electronic Disclosure Information Management System
Electronic Faxic Fax
EDIMS
Electronic Faxic Fax e-FAX

Electronic Federal Payment Posting System

EFPPS
Electronic Filing of 94xXML Returns 94xXML

Electronic Filing System

ELF-R
Electronic Filing Automated Report System EARS

Electronic Fraud Detection System

EFDS
Electronic Installment Agreement eIA

Electronic Management System

EMS

Electronic MFTRA

E-MFTRA

Electronic Tax Administration Marketing Database

ETA-MDB
Electronic Tax Administration Research & Analysis System ETARAS
Electronic Tax Law Assistance System ETLA
Embedded Quality Review System EQRS
Embedded Quality Review System – Campus EQRS-C
Embedded Quality Review System Field EQRS-F
Employee Plans Audit Information Management System DPTE
Employee Plans/Exempt Organizations/Government Entities Audit Information Management System Report Processing System EARP

Employee Plans Master File

EPMF

Employee Protection System EPS
Enforcement Revenue Information System ERIS
Employee Plans/Exempt Organizations Determination System EDS
Enterprise Forensics & eDiscovery EnCase
Enterprise Informatica Platform EIP
e-Postcard Public Disclosure Application  
e-Trak Civil Rights Division e-Track CRD

e-Trak Communications and Correspondence System Module

e-Trak C&C
e-Trak Non-Resident Filing e-Trak NRF
e-Trak Veterans Employment Tracking System e-Trak VETS
e-Trak Voluntary Disclosure Program e-Trak VDP
e-Trak Whistleblower Office e-Trak WO

Error Resolution System

ERS
Estate/Inheritance and Gift Non-Filer and Underreporter EGNFUR
Examination Desktop Support System EDSS
Examination Operational Automation Database EOAD

Examination Returns Control System

ERCS

Excise Files Information Retrieval System ExFIRS
Exempt Organization Entity EOE
Exempt Organizations Extracts EXEMPTORG

Excise Files Information Retrieval System

ExFIRS

Exempt Orgs & Govt Entities Audit System DEXP
 
F
Facebook: IRS Recruitment Page  
Facilitated Self-Assistance Research Project FSRP
Federal Student Aid – Datashare FSA-D

Federal Tax Deposit

FTD
Federal Payment Levy Program FPLP
Federal/State Fed/State
Federal Unemployment Tax Act FUTA

Filing Information Returns Electronically

FIRE

Financial Management Information System FMIS
Foreign Account Tax Compliance Act – Foreign Finance Institution Registration FATCA–FFIR
Fraud Inventory Management System FIMS
Fresh Start – Failure to Pay Penalty Relief, FTP Penalty Relief FTP
 
G

Generalized Mainline Framework

GMF
Generalized Unpostable Framework GUF
Global High Wealth Industry Workload Services Database GHW
Grant Solutions GS
 
H
Headquarters Employee Plans Inventory Control HQEP

Health Coverage Tax Credit

HCTC

HQEO System HQEO
 
I
Individual Master File IMF
Individual Taxpayer Burden Surveys ITBS
Individual Taxpayer Identification Number Real-Time System ITIN-RTS
Informant Claims Examination ICE
Information Reporting and Document Matching IRDM
Information Return Master File IRMF
Information Returns Processing IRP
Information Returns Processing Paper Documents IRPPD
Integrated Collection System ICS

Integrated Data Retrieval System

IDRS

Integrated Financial System IFS
Integrated Production Model IPM

Integrated Submission and Remittance Processing System

ISRP

Intelligent Business Solutions Advanced Research Lab (IBS ARL)

IBS-ARL

International Passport Program Office

IPOP

International National Standard Application

INTL-NSA
Inventory Delivery System IDS

Investigative Scanning & Document Management

ISDM

IRS.gov Public Website

 
IRS2Go IRS2Go

Issue Based Management Information System

IBMIS

Issue Management System Integration IMSI
 
J  
Joint Operations Center National Data Center JOC-NDC
 
K
 
L
Letter & Information Network User-fee System LINUS
Link & Learn Taxes Automated Certification Tracking  
LMSB Decision Support & Data Capture System LMSB DCS
Large and Midsize Business 1446–6 International Database LMSB 1446-6
LMSB Workload Identification System LWIS
Low Income Taxpayer Clinic LITC
 
M
Mail Labels and Media Support MLMS
Making Work Pay MPW

Management Information System Data Warehouse

MISDW

Microfilm Replacement System MRS
Minister Waivers Min Waiv
Modernized e-File MeF
Modernized e-File Application Excise Tax for e-File MeF-ETEC
Modernized Enterprise Data Reporting MEDR
Modernized Internet Employer Identification Number Mod IEIN
Modified EP/EO Determination System MEDS
 
N
National Account Profile NAP

National Research Program

NRP

Nationwide Tax Forums Customer Satisfaction Surveys Database NTF-CSSD
Nationwide Tax Forum Online Feedback Form NTFO
Notice Conversion NC
Notice Delivery System NDS
Notice Prints Processing (NPP) CY 2012, Release/Milestone 4B NPP
Notice Review Processing System NRPS
 
O
Office of Tax Shelter Analysis Database OTSA

Offshore Credit Card Program

OCCP

On-Line Notice Review OLNR
Online Payment Agreement OPA
 
P
Payer Master File PMF
Payment Tracer PT
Photocopy Refunds Program PHOREF
Political Action Committee/Political Organization Filing and Disclosure PAC527/POFD
Public Information Officers Database PioNeer
 

Q

 

Qualifying Therapeutic Discovery Grant/Credit Program Project

QTDG/CPP
 
R
Recruitment Tracking System R-TRAK
Remittance Processing System RPS

Remittance Processing System - Pre-Mainline

RPS-PM
Remittance Strategy for Paper Check Conversion RS-PCC
Remittance Transaction Research RTR

Report Generation Software

RGS
Reporting Compliance Case Management System RCCMS
Return Preparer Database RPD
Return Review Program RRP
Return Review Program – Transition State RRP
Returns Inventory and Classification System-Compliance Decision Analytics RICS-CDA
Returns Inventory & Classification System RICS

Risk Based Scoring System Version 2.0

RBSS
 
S

Selection and Workload Classification Component

SWC-C1

Service Center Recognition Image Processing System

SCRIPS
Short Term Transcript ST-TRA
SPEC Total Relationship Management SPECTRM
Specialist Referral System SRS-2

SS-8 Integrated Case Processing System

SS8ICP
Standard IDRS Access Tier II SIA
Standard Corporate Files On-Line (CFOL) Access Protocol SCAP
State Income Tax Levy Program SITLP
Statistics of Income Distributed Processing System SOI-DPS
System Advocacy Management System, Release II SAMS-II
 
T
Tax Exempt/Exempt Government Entities Rulings and Agreements Control TRAC
Tax Forms & Pubs Oracle Program Tracking System TFPOPTS
Tax Return Database TRDB
Taxpayer Advocate Service Customer Survey  
Taxpayer Advocate Service Integrated System TASIS
Taxpayer Advocate Service Management Information System TAMIS
Tax Professional Preparer Tax Identification Number System PTIN-TPPS
Third Party Contact TPC
Title 31 Non-Banking Financial Institution Database  
 
U
U.S. Residency Certification US-CERT
 
V
 
W

Web-Based Employee Technical Time System

WebETS
Web Currency & Banking Retrieval System WebCBRS
Where's My Refund WMR
Withholding Compliance System   WHCS
   
Y  

YK1 Readiness

 

YK1

For questions regarding disclosure procedures or to request IRS records and documents, you may contact:

IRS Headquarters Disclosure Office
OS:P:GLD:D
1111 Constitution Avenue, N.W .
Washington, DC 20224

For questions regarding the Privacy Impact Assessment process at the IRS:

Director, Office of Privacy
Internal Revenue Service
Room 7050 OS:P:PIP
1111 Constitution Ave. NW
Washington, DC 20224

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Page Last Reviewed or Updated: 24-Mar-2014

The Ez1040 Form

Ez1040 form 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. Ez1040 form 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). Ez1040 form The maximum amount you can claim for the credit is $1,000 for each qualifying child. Ez1040 form 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. Ez1040 form S. Ez1040 form citizen, a U. Ez1040 form S. Ez1040 form national, or a U. Ez1040 form S. Ez1040 form resident alien. Ez1040 form For more information, see Publication 519, U. Ez1040 form S. Ez1040 form Tax Guide for Aliens. Ez1040 form If the child was adopted, see Adopted child , later. Ez1040 form 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). Ez1040 form Example. Ez1040 form Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Ez1040 form Because he is not a U. Ez1040 form S. Ez1040 form citizen, U. Ez1040 form S. Ez1040 form national, or U. Ez1040 form S. Ez1040 form resident alien, he is not a qualifying child for the child tax credit. Ez1040 form Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Ez1040 form   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). Ez1040 form   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. Ez1040 form To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Ez1040 form For more information about the substantial presence test, see Publication 519, U. Ez1040 form S. Ez1040 form Tax Guide for Aliens. Ez1040 form Adopted child. Ez1040 form   An adopted child is always treated as your own child. Ez1040 form An adopted child includes a child lawfully placed with you for legal adoption. Ez1040 form   If you are a U. Ez1040 form S. Ez1040 form citizen or U. Ez1040 form S. Ez1040 form 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. Ez1040 form Exceptions to time lived with you. Ez1040 form    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. Ez1040 form 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. Ez1040 form   There are also exceptions for kidnapped children and children of divorced or separated parents. Ez1040 form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Ez1040 form Qualifying child of more than one person. Ez1040 form   A special rule applies if your qualifying child is the qualifying child of more than one person. Ez1040 form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Ez1040 form Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Ez1040 form The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Ez1040 form If this amount is zero, you cannot take this credit because there is no tax to reduce. Ez1040 form But you may be able to take the additional child tax credit. Ez1040 form See Additional Child Tax Credit, later. Ez1040 form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Ez1040 form Married filing jointly – $110,000. Ez1040 form Single, head of household, or qualifying widow(er) – $75,000. Ez1040 form Married filing separately – $55,000. Ez1040 form Modified AGI. Ez1040 form   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Ez1040 form Any amount excluded from income because of the exclusion of income from Puerto Rico. Ez1040 form On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Ez1040 form ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Ez1040 form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Ez1040 form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Ez1040 form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Ez1040 form   If you do not have any of the above, your modified AGI is the same as your AGI. Ez1040 form AGI. Ez1040 form   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Ez1040 form Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Ez1040 form You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Ez1040 form You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Ez1040 form 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. Ez1040 form Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Ez1040 form Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Ez1040 form For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Ez1040 form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Ez1040 form The additional child tax credit may give you a refund even if you do not owe any tax. Ez1040 form How to claim the additional child tax credit. Ez1040 form   To claim the additional child tax credit, follow the steps below. Ez1040 form Make sure you figured the amount, if any, of your child tax credit. Ez1040 form 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. Ez1040 form 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. Ez1040 form Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Ez1040 form Please click the link to view the image. Ez1040 form Child tax worksheet - page 1. Ez1040 form Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Ez1040 form Please click the link to view the image. Ez1040 form Child tax worksheet - page 2. Ez1040 form Line 11 Worksheet This image is too large to be displayed in the current screen. Ez1040 form Please click the link to view the image. Ez1040 form Line 11 worksheet - page 1. Ez1040 form Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Ez1040 form Please click the link to view the image. Ez1040 form Line 11 worksheet - page 2. Ez1040 form 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. Ez1040 form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Ez1040 form  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Ez1040 form     1. Ez1040 form a. Ez1040 form Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Ez1040 form     b. Ez1040 form Enter the amount of any nontaxable combat pay received. Ez1040 form Also enter this amount on Schedule 8812, line 4b. Ez1040 form This amount should be shown in Form(s) W-2, box 12, with code Q. Ez1040 form 1b. Ez1040 form       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. Ez1040 form Otherwise, skip lines 2a through 2e and go to line 3. Ez1040 form     2. Ez1040 form a. Ez1040 form Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Ez1040 form     b. Ez1040 form 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. Ez1040 form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Ez1040 form Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Ez1040 form 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. Ez1040 form     c. Ez1040 form 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. Ez1040 form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Ez1040 form Do not include on this line any amounts exempt from self-employment tax 2c. Ez1040 form         d. Ez1040 form If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Ez1040 form Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Ez1040 form         e. Ez1040 form If line 2c is a profit, enter the smaller of line 2c or line 2d. Ez1040 form If line 2c is a (loss), enter the (loss) from line 2c. Ez1040 form 2e. Ez1040 form   3. Ez1040 form Combine lines 1a, 1b, 2a, 2b, and 2e. Ez1040 form If zero or less, stop. Ez1040 form Do not complete the rest of this worksheet. Ez1040 form Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Ez1040 form   4. Ez1040 form Enter any amount included on line 1a that is:               a. Ez1040 form A scholarship or fellowship grant not reported on Form W-2 4a. Ez1040 form         b. Ez1040 form 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. Ez1040 form         c. Ez1040 form 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). Ez1040 form This amount may be shown in box 11 of your Form W-2. Ez1040 form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Ez1040 form 4c. Ez1040 form       5. Ez1040 form a. Ez1040 form Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Ez1040 form Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Ez1040 form             b. Ez1040 form 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. Ez1040 form 5b. Ez1040 form             c. Ez1040 form Subtract line 5b from line 5a 5c. Ez1040 form       6. Ez1040 form Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Ez1040 form       7. Ez1040 form Add lines 4a through 4c, 5c, and 6 7. Ez1040 form   8. Ez1040 form Subtract line 7 from line 3 8. Ez1040 form       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Ez1040 form If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Ez1040 form     *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. Ez1040 form Put your name and social security number on Schedule SE and attach it to your return. Ez1040 form                     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. Ez1040 form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Ez1040 form               1. Ez1040 form a. Ez1040 form Enter the amount from Form 1040A, line 7 1a. Ez1040 form         b. Ez1040 form Enter the amount of any nontaxable combat pay received. Ez1040 form Also enter this amount on Schedule 8812, line 4b. Ez1040 form This amount should be shown in Form(s) W-2, box 12, with code Q. Ez1040 form 1b. Ez1040 form         c. Ez1040 form Add lines 1a and 1b. Ez1040 form     1c. Ez1040 form   2. Ez1040 form Enter any amount included on line 1a that is:           a. Ez1040 form A scholarship or fellowship grant not reported on Form W-2 2a. Ez1040 form         b. Ez1040 form For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Ez1040 form         c. Ez1040 form 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). Ez1040 form This amount may be shown in box 11 of your Form W-2. Ez1040 form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Ez1040 form       3. Ez1040 form Add lines 2a through 2c 3. Ez1040 form   4. Ez1040 form Subtract line 3 from line 1c. Ez1040 form Enter the result here and on line 2 of the Line 11 Worksheet 4. Ez1040 form                 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. Ez1040 form Social security tax, Medicare tax, and Additional Medicare Tax on wages. Ez1040 form 1. Ez1040 form Enter the social security tax withheld (Form(s) W-2, box 4) 1. Ez1040 form   2. Ez1040 form Enter the Medicare tax withheld (Form(s) W-2, box 6). Ez1040 form Box 6 includes any Additional Medicare Tax 2. Ez1040 form   3. Ez1040 form Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Ez1040 form   4. Ez1040 form Add lines 1, 2, and 3 4. Ez1040 form   5. Ez1040 form Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Ez1040 form   6. Ez1040 form Subtract line 5 from line 4 6. Ez1040 form   Additional Medicare Tax on Self-Employment Income. Ez1040 form 7. Ez1040 form Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Ez1040 form   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). Ez1040 form Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Ez1040 form Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Ez1040 form 8. Ez1040 form Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Ez1040 form   9. Ez1040 form Enter the Medicare tax (Form(s) W-2, box 14) 9. Ez1040 form   10. Ez1040 form Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Ez1040 form Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Ez1040 form   11. Ez1040 form Add lines 8, 9, and 10 11. Ez1040 form   12. Ez1040 form Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Ez1040 form   13. Ez1040 form Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Ez1040 form   14. Ez1040 form Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Ez1040 form Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Ez1040 form   15. Ez1040 form Add lines 12, 13, and 14 15. Ez1040 form   Line 6 amount 16. Ez1040 form Add lines 6, 7, 11, and 15. Ez1040 form Enter here and on line 6 of the Line 11 Worksheet. Ez1040 form 16. Ez1040 form   Paperwork Reduction Act Notice. Ez1040 form   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Ez1040 form You are required to give us the information if requested. Ez1040 form 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. Ez1040 form   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. Ez1040 form 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. Ez1040 form Generally, tax returns and return information are confidential, as required by section 6103. Ez1040 form   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Ez1040 form For the estimated averages, see the instructions for your income tax return. Ez1040 form   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Ez1040 form See Comments and suggestions , earlier. Ez1040 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. Ez1040 form Free help with your tax return. Ez1040 form   You can get free help preparing your return nationwide from IRS-certified volunteers. Ez1040 form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Ez1040 form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Ez1040 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. Ez1040 form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Ez1040 form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Ez1040 form gov, download the IRS2Go app, or call 1-800-906-9887. Ez1040 form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Ez1040 form To find the nearest AARP Tax-Aide site, visit AARP's website at www. Ez1040 form aarp. Ez1040 form org/money/taxaide or call 1-888-227-7669. Ez1040 form For more information on these programs, go to IRS. Ez1040 form gov and enter “VITA” in the search box. Ez1040 form Internet. Ez1040 form    IRS. Ez1040 form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Ez1040 form Download the free IRS2Go app from the iTunes app store or from Google Play. Ez1040 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. Ez1040 form Check the status of your 2013 refund with the Where's My Refund? application on IRS. Ez1040 form gov or download the IRS2Go app and select the Refund Status option. Ez1040 form The IRS issues more than 9 out of 10 refunds in less than 21 days. Ez1040 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. Ez1040 form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Ez1040 form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Ez1040 form Use the Interactive Tax Assistant (ITA) to research your tax questions. Ez1040 form No need to wait on the phone or stand in line. Ez1040 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. Ez1040 form When you reach the response screen, you can print the entire interview and the final response for your records. Ez1040 form New subject areas are added on a regular basis. Ez1040 form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Ez1040 form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Ez1040 form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Ez1040 form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Ez1040 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. Ez1040 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. Ez1040 form You can also ask the IRS to mail a return or an account transcript to you. Ez1040 form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Ez1040 form gov or by calling 1-800-908-9946. Ez1040 form Tax return and tax account transcripts are generally available for the current year and the past three years. Ez1040 form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Ez1040 form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Ez1040 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. Ez1040 form Check the status of your amended return using Where's My Amended Return? Go to IRS. Ez1040 form gov and enter Where's My Amended Return? in the search box. Ez1040 form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Ez1040 form It can take up to 3 weeks from the date you mailed it to show up in our system. Ez1040 form Make a payment using one of several safe and convenient electronic payment options available on IRS. Ez1040 form gov. Ez1040 form Select the Payment tab on the front page of IRS. Ez1040 form gov for more information. Ez1040 form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Ez1040 form Figure your income tax withholding with the IRS Withholding Calculator on IRS. Ez1040 form gov. Ez1040 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. Ez1040 form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Ez1040 form gov. Ez1040 form Request an Electronic Filing PIN by going to IRS. Ez1040 form gov and entering Electronic Filing PIN in the search box. Ez1040 form Download forms, instructions and publications, including accessible versions for people with disabilities. Ez1040 form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Ez1040 form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Ez1040 form An employee can answer questions about your tax account or help you set up a payment plan. Ez1040 form Before you visit, check the Office Locator on IRS. Ez1040 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. Ez1040 form If you have a special need, such as a disability, you can request an appointment. Ez1040 form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Ez1040 form Apply for an Employer Identification Number (EIN). Ez1040 form Go to IRS. Ez1040 form gov and enter Apply for an EIN in the search box. Ez1040 form Read the Internal Revenue Code, regulations, or other official guidance. Ez1040 form Read Internal Revenue Bulletins. Ez1040 form Sign up to receive local and national tax news and more by email. Ez1040 form Just click on “subscriptions” above the search box on IRS. Ez1040 form gov and choose from a variety of options. Ez1040 form    Phone. Ez1040 form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Ez1040 form Download the free IRS2Go app from the iTunes app store or from Google Play. Ez1040 form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Ez1040 form gov, or download the IRS2Go app. Ez1040 form 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. Ez1040 form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Ez1040 form Most VITA and TCE sites offer free electronic filing. Ez1040 form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Ez1040 form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Ez1040 form 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. Ez1040 form 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. Ez1040 form The IRS issues more than 9 out of 10 refunds in less than 21 days. Ez1040 form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Ez1040 form 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. Ez1040 form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Ez1040 form Note, the above information is for our automated hotline. Ez1040 form 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. Ez1040 form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Ez1040 form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Ez1040 form It can take up to 3 weeks from the date you mailed it to show up in our system. Ez1040 form 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). Ez1040 form You should receive your order within 10 business days. Ez1040 form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Ez1040 form 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. Ez1040 form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Ez1040 form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Ez1040 form These individuals can also contact the IRS through relay services such as the Federal Relay Service. Ez1040 form    Walk-in. Ez1040 form You can find a selection of forms, publications and services — in-person. Ez1040 form Products. Ez1040 form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Ez1040 form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Ez1040 form Services. Ez1040 form You can walk in to your local TAC for face-to-face tax help. Ez1040 form An employee can answer questions about your tax account or help you set up a payment plan. Ez1040 form Before visiting, use the Office Locator tool on IRS. Ez1040 form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Ez1040 form    Mail. Ez1040 form You can send your order for forms, instructions, and publications to the address below. Ez1040 form You should receive a response within 10 business days after your request is received. Ez1040 form Internal Revenue Service 1201 N. Ez1040 form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Ez1040 form The Taxpayer Advocate Service (TAS) is your voice at the IRS. Ez1040 form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Ez1040 form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Ez1040 form 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. Ez1040 form You face (or your business is facing) an immediate threat of adverse action. Ez1040 form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Ez1040 form   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. Ez1040 form Here's why we can help: TAS is an independent organization within the IRS. Ez1040 form Our advocates know how to work with the IRS. Ez1040 form Our services are free and tailored to meet your needs. Ez1040 form We have offices in every state, the District of Columbia, and Puerto Rico. Ez1040 form   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. Ez1040 form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Ez1040 form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Ez1040 form 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. Ez1040 form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Ez1040 form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Ez1040 form Prev  Up  Next   Home   More Online Publications