File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Federal Tax Extension

Free Taxes For MilitaryAmended State Tax ReturnFree State And Federal Tax Filing Turbotax1040a 2012 Tax ReturnIrs Tax Return 2011Tax Forms 2012How To Amend A Previous Tax Return2009 1040 Tax FormFile State Taxes OnlineHow To Amend State Tax ReturnIrs 1040v Form1040ez Form Booklet2010 Irs Form 1040ezIrs 2012 Tax Return FormsWww Freetaxusa Com1040ez 2012 InstructionsHow To File An Amended Tax ReturnTurbotax 2010 SoftwareH&r Block Free Online TaxesAmend 2010 Tax ReturnIrs Website For For 1040ezHow To Fill Out A 1040xFiling 1040xFiling For Tax Extension1040 Tax FormsHow To Make An Amendment To TaxesTax Act Online 2012 LoginFree Turbotax 2011 DownloadMilitary State Income TaxFederal Tax Return 2011State Taxes1040ez FileWhere Get State Tax FormsFiling 2011 Tax Return In 20131040a For 2012Free Tax Filing 2011How Do You Amend A Tax Return2012 Taxes FreeHow To Do Tax AmendmentCan I Efile My State Taxes For Free

Federal Tax Extension

Federal tax extension 37. Federal tax extension   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Federal tax extension  The maximum adoption credit is $12,970 for 2013. Federal tax extension See Adoption Credit . Federal tax extension Plug-in electric vehicle credit. Federal tax extension  This credit has expired. Federal tax extension Credit for prior year minimum tax. Federal tax extension  The refundable portion of the credit for prior year minimum tax has expired. Federal tax extension Excess withholding of social security and railroad retirement tax. Federal tax extension  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Federal tax extension 2% of wages up to $113,700. Federal tax extension If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Federal tax extension See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Federal tax extension Introduction This chapter discusses the following nonrefundable credits. Federal tax extension Adoption credit. Federal tax extension Alternative motor vehicle credit. Federal tax extension Alternative fuel vehicle refueling property credit. Federal tax extension Credit to holders of tax credit bonds. Federal tax extension Foreign tax credit. Federal tax extension Mortgage interest credit. Federal tax extension Nonrefundable credit for prior year minimum tax. Federal tax extension Plug-in electric drive motor vehicle credit. Federal tax extension Residential energy credits. Federal tax extension Retirement savings contributions credit. Federal tax extension This chapter also discusses the following refundable credits. Federal tax extension Credit for tax on undistributed capital gain. Federal tax extension Health coverage tax credit. Federal tax extension Credit for excess social security tax or railroad retirement tax withheld. Federal tax extension Several other credits are discussed in other chapters in this publication. Federal tax extension Child and dependent care credit (chapter 32). Federal tax extension Credit for the elderly or the disabled (chapter 33). Federal tax extension Child tax credit (chapter 34). Federal tax extension Education credits (chapter 35). Federal tax extension Earned income credit (chapter 36). Federal tax extension Nonrefundable credits. Federal tax extension   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Federal tax extension These credits may reduce your tax to zero. Federal tax extension If these credits are more than your tax, the excess is not refunded to you. Federal tax extension Refundable credits. Federal tax extension   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Federal tax extension These credits are added to the federal income tax withheld and any estimated tax payments you made. Federal tax extension If this total is more than your total tax, the excess will be refunded to you. Federal tax extension Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Federal tax extension However, if the total of these credits is more than your tax, the excess is not refunded to you. Federal tax extension Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Federal tax extension The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Federal tax extension If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Federal tax extension If your modified AGI is $234,580 or more, you cannot take the credit. Federal tax extension Qualified adoption expenses. Federal tax extension   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Federal tax extension These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Federal tax extension Nonqualified expenses. Federal tax extension   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Federal tax extension Eligible child. Federal tax extension   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Federal tax extension Child with special needs. Federal tax extension   An eligible child is a child with special needs if all three of the following apply. Federal tax extension The child was a citizen or resident of the United States (including U. Federal tax extension S. Federal tax extension possessions) at the time the adoption process began. Federal tax extension A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Federal tax extension The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Federal tax extension Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Federal tax extension When to take the credit. Federal tax extension   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Federal tax extension If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Federal tax extension See the Instructions for Form 8839 for more specific information on when to take the credit. Federal tax extension Foreign child. Federal tax extension   If the child is not a U. Federal tax extension S. Federal tax extension citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Federal tax extension You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Federal tax extension How to take the credit. Federal tax extension   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Federal tax extension Include the credit in your total for Form 1040, line 53. Federal tax extension Check box c and enter “8839” on the line next to that box. Federal tax extension More information. Federal tax extension   For more information, see the Instructions for Form 8839. Federal tax extension Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Federal tax extension Amount of credit. Federal tax extension   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Federal tax extension In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Federal tax extension   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Federal tax extension How to take the credit. Federal tax extension   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Federal tax extension Include the credit in your total for Form 1040, line 53. Federal tax extension Check box c and enter “8910” on the line next to that box. Federal tax extension More information. Federal tax extension   For more information on the credit, see the Instructions for Form 8910. Federal tax extension Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Federal tax extension Qualified alternative fuel vehicle refueling property. Federal tax extension   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Federal tax extension To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Federal tax extension To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Federal tax extension   The following are alternative fuels. Federal tax extension Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Federal tax extension Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Federal tax extension Electricity. Federal tax extension Amount of the credit. Federal tax extension   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Federal tax extension For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Federal tax extension How to take the credit. Federal tax extension   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Federal tax extension Include the credit in your total for Form 1040, line 53. Federal tax extension Check box c and enter “8911” on the line next to that box. Federal tax extension More information. Federal tax extension   For more information on the credit, see the Form 8911 instructions. Federal tax extension Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Federal tax extension You may be able to take a credit if you are a holder of one of the following bonds. Federal tax extension Clean renewable energy bonds (issued before 2010). Federal tax extension New clean renewable energy bonds. Federal tax extension Qualified energy conservation bonds. Federal tax extension Qualified school construction bonds. Federal tax extension Qualified zone academy bonds. Federal tax extension Build America bonds. Federal tax extension In some instances, an issuer may elect to receive a credit for interest paid on the bond. Federal tax extension If the issuer makes this election, you cannot also claim a credit. Federal tax extension Interest income. Federal tax extension   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Federal tax extension How to take the credit. Federal tax extension   Complete Form 8912 and attach it to your Form 1040. Federal tax extension Include the credit in your total for Form 1040, line 53. Federal tax extension Check box c and enter “8912” on the line next to that box. Federal tax extension More information. Federal tax extension   For more information, see the Instructions for Form 8912. Federal tax extension Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Federal tax extension S. Federal tax extension possession as a credit against your U. Federal tax extension S. Federal tax extension income tax. Federal tax extension Or, you can deduct them as an itemized deduction (see chapter 22). Federal tax extension You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Federal tax extension S. Federal tax extension tax under any of the following. Federal tax extension Foreign earned income exclusion. Federal tax extension Foreign housing exclusion. Federal tax extension Income from Puerto Rico exempt from U. Federal tax extension S. Federal tax extension tax. Federal tax extension Possession exclusion. Federal tax extension Limit on the credit. Federal tax extension   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Federal tax extension S. Federal tax extension tax liability (Form 1040, line 44), multiplied by a fraction. Federal tax extension The numerator of the fraction is your taxable income from sources outside the United States. Federal tax extension The denominator is your total taxable income from U. Federal tax extension S. Federal tax extension and foreign sources. Federal tax extension See Publication 514 for more information. Federal tax extension How to take the credit. Federal tax extension   Complete Form 1116 and attach it to your Form 1040. Federal tax extension Enter the credit on Form 1040, line 47. Federal tax extension Exception. Federal tax extension   You do not have to complete Form 1116 to take the credit if all of the following apply. Federal tax extension All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Federal tax extension If you had dividend income from shares of stock, you held those shares for at least 16 days. Federal tax extension You are not filing Form 4563 or excluding income from sources within Puerto Rico. Federal tax extension The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Federal tax extension All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Federal tax extension More information. Federal tax extension   For more information on the credit and these requirements, see the Instructions for Form 1116. Federal tax extension Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Federal tax extension If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Federal tax extension Who qualifies. Federal tax extension   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Federal tax extension Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Federal tax extension Amount of credit. Federal tax extension   Figure your credit on Form 8396. Federal tax extension If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Federal tax extension   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Federal tax extension To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Federal tax extension      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Federal tax extension   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Federal tax extension If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Federal tax extension See Publication 530 for more information. Federal tax extension Carryforward. Federal tax extension   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Federal tax extension If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Federal tax extension   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Federal tax extension How to take the credit. Federal tax extension    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Federal tax extension Be sure to include any credit carryforward from 2010, 2011, and 2012. Federal tax extension   Include the credit in your total for Form 1040, line 53. Federal tax extension Check box c and enter “8396” on the line next to that box. Federal tax extension Reduced home mortgage interest deduction. Federal tax extension   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Federal tax extension You must do this even if part of that amount is to be carried forward to 2014. Federal tax extension For more information about the home mortgage interest deduction, see chapter 23. Federal tax extension Recapture of federal mortgage subsidy. Federal tax extension   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Federal tax extension The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Federal tax extension See the Instructions for Form 8828 and chapter 15 for more information. Federal tax extension More information. Federal tax extension   For more information on the credit, see the Form 8396 instructions. Federal tax extension Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Federal tax extension If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Federal tax extension This is called the alternative minimum tax. Federal tax extension The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Federal tax extension If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Federal tax extension You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Federal tax extension How to take the credit. Federal tax extension    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Federal tax extension Include the credit in your total for Form 1040, line 53, and check box b. Federal tax extension You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Federal tax extension More information. Federal tax extension   For more information on the credit, see the Instructions for Form 8801. Federal tax extension Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Federal tax extension Qualified plug-in electric drive motor vehicle. Federal tax extension   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Federal tax extension Qualified two- or three-wheeled plug-in electric vehicle. Federal tax extension   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Federal tax extension 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Federal tax extension Certification and other requirements. Federal tax extension   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Federal tax extension However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Federal tax extension   The following requirements must also be met to qualify for the credit. Federal tax extension You are the owner of the vehicle. Federal tax extension If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Federal tax extension You placed the vehicle in service during 2013. Federal tax extension The vehicle is manufactured primarily for use on public streets, roads, and highways. Federal tax extension The original use of the vehicle began with you. Federal tax extension You acquired the vehicle for your use or to lease to others, and not for resale. Federal tax extension In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Federal tax extension You use the vehicle primarily in the United States. Federal tax extension How to take the credit. Federal tax extension   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Federal tax extension Include the credit in your total for Form 1040, line 53. Federal tax extension Check box c and enter “8936” on the line next to that box. Federal tax extension More information. Federal tax extension   For more information on the credit, see the Form 8936 instructions. Federal tax extension Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Federal tax extension Nonbusiness energy property credit. Federal tax extension Residential energy efficient property credit. Federal tax extension If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Federal tax extension Nonbusiness energy property credit. Federal tax extension   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Federal tax extension   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Federal tax extension    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Federal tax extension   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Federal tax extension Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Federal tax extension Exterior window (including skylights). Federal tax extension Exterior doors. Federal tax extension Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Federal tax extension   Residential energy property is any of the following. Federal tax extension Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Federal tax extension Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Federal tax extension Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Federal tax extension Residential energy efficient property credit. Federal tax extension   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Federal tax extension The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Federal tax extension Basis reduction. Federal tax extension   You must reduce the basis of your home by the amount of any credit allowed. Federal tax extension How to take the credit. Federal tax extension   Complete Form 5695 and attach it to your Form 1040. Federal tax extension Enter the credit on Form 1040, line 52. Federal tax extension More information. Federal tax extension   For more information on these credits, see the Form 5695 instructions. Federal tax extension Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Federal tax extension However, you cannot take the credit if either of the following applies. Federal tax extension The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Federal tax extension The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Federal tax extension Student. Federal tax extension   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Federal tax extension School. Federal tax extension   A school includes a technical, trade, or mechanical school. Federal tax extension It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Federal tax extension How to take the credit. Federal tax extension   Figure the credit on Form 8880. Federal tax extension Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Federal tax extension More information. Federal tax extension   For more information on the credit, see the Form 8880 instructions. Federal tax extension Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Federal tax extension If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Federal tax extension Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Federal tax extension If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Federal tax extension The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Federal tax extension How to take the credit. Federal tax extension   To take the credit, attach Copy B of Form 2439 to your Form 1040. Federal tax extension Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Federal tax extension More information. Federal tax extension   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Federal tax extension Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Federal tax extension You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Federal tax extension You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Federal tax extension S. Federal tax extension Treasury–HCTC. Federal tax extension ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Federal tax extension You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Federal tax extension You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Federal tax extension S. Federal tax extension military health system (TRICARE). Federal tax extension You were not imprisoned under federal, state, or local authority. Federal tax extension Your employer did not pay 50% or more of the cost of coverage. Federal tax extension You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Federal tax extension But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Federal tax extension If you meet all of these conditions, you may be able to take a credit of up to 72. Federal tax extension 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Federal tax extension You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Federal tax extension The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Federal tax extension You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Federal tax extension If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Federal tax extension TAA recipient. Federal tax extension   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Federal tax extension Example. Federal tax extension You received a trade adjustment allowance for January 2013. Federal tax extension You were an eligible TAA recipient on the first day of January and February. Federal tax extension Alternative TAA recipient. Federal tax extension   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Federal tax extension Example. Federal tax extension You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Federal tax extension The program was established by the Department of Labor. Federal tax extension You were an eligible alternative TAA recipient on the first day of October and November. Federal tax extension RTAA recipient. Federal tax extension   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Federal tax extension PBGC pension recipient. Federal tax extension   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Federal tax extension You were age 55 or older on the first day of the month. Federal tax extension You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Federal tax extension If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Federal tax extension How to take the credit. Federal tax extension   To take the credit, complete Form 8885 and attach it to your Form 1040. Federal tax extension Include your credit in the total for Form 1040, line 71, and check box c. Federal tax extension   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Federal tax extension For details, see Publication 502 or Form 8885. Federal tax extension More information. Federal tax extension   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Federal tax extension Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Federal tax extension If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Federal tax extension If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Federal tax extension If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Federal tax extension 2% rate. Federal tax extension You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Federal tax extension For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Federal tax extension 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Federal tax extension 45%) or the Additional Medicare Tax rate (. Federal tax extension 9%). Federal tax extension The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Federal tax extension Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Federal tax extension 40 RRTA tier 2 $84,300 $3,709. Federal tax extension 20 All wages are subject to Medicare tax withholding. Federal tax extension   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Federal tax extension Be sure to attach a copy of all of your W-2 forms. Federal tax extension Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Federal tax extension Employer's error. Federal tax extension   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Federal tax extension The employer should adjust the tax for you. Federal tax extension If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Federal tax extension Joint return. Federal tax extension   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Federal tax extension Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Federal tax extension How to figure the credit if you did not work for a railroad. Federal tax extension   If you did not work for a railroad during 2013, figure the credit as follows: 1. Federal tax extension Add all social security tax withheld (but not more than $7,049. Federal tax extension 40 for each employer). Federal tax extension Enter the total here   2. Federal tax extension Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Federal tax extension Add lines 1 and 2. Federal tax extension If $7,049. Federal tax extension 40 or less, stop here. Federal tax extension You cannot take  the credit   4. Federal tax extension Social security tax limit 7,049. Federal tax extension 40 5. Federal tax extension Credit. Federal tax extension Subtract line 4 from line 3. Federal tax extension Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Federal tax extension You are married and file a joint return with your spouse who had no gross income in 2013. Federal tax extension During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Federal tax extension Social security tax of $3,720 was withheld. Federal tax extension You also worked for another employer in 2013 and earned $55,000 in wages. Federal tax extension $3,410 of social security tax was withheld from these wages. Federal tax extension Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Federal tax extension 60 for the excess social security tax withheld. Federal tax extension 1. Federal tax extension Add all social security tax withheld (but not more than $7,049. Federal tax extension 40 for each employer). Federal tax extension Enter the total here $7,130. Federal tax extension 00 2. Federal tax extension Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Federal tax extension Add lines 1 and 2. Federal tax extension If $7,049. Federal tax extension 40 or less, stop here. Federal tax extension You cannot take the credit 7,130. Federal tax extension 00 4. Federal tax extension Social security tax limit 7,049. Federal tax extension 40 5. Federal tax extension Credit. Federal tax extension Subtract line 4 from line 3. Federal tax extension Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Federal tax extension 60 How to figure the credit if you worked for a railroad. Federal tax extension   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Federal tax extension Add all social security and tier 1 RRTA tax withheld at the 6. Federal tax extension 2% rate (but not more than $7,049. Federal tax extension 40 for each employer). Federal tax extension Enter the total here   2. Federal tax extension Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Federal tax extension Add lines 1 and 2. Federal tax extension If $7,049. Federal tax extension 40 or less, stop here. Federal tax extension You cannot take  the credit   4. Federal tax extension Social security and tier 1 RRTA  tax limit 7,049. Federal tax extension 40 5. Federal tax extension Credit. Federal tax extension Subtract line 4 from line 3. Federal tax extension Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Federal tax extension   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Federal tax extension More information. Federal tax extension   For more information on the credit, see Publication 505. Federal tax extension Prev  Up  Next   Home   More Online Publications
Español

U.S. Capitol Visitor Center

Take a tour of the historic Capitol, where you can see the Crypt of the Capitol, the Rotunda, and National Statuary Hall. All tours begin and end at the Capitol Visitor Center.

Contact the Agency or Department

Website: U.S. Capitol Visitor CenterCapitol Visitor Center

Address: United States Capitol
Capitol Visitor Center

Washington, DC 20510

Phone Number: (202) 226-8000

The Federal Tax Extension

Federal tax extension Index A Alimony paid, Alimony paid. Federal tax extension Alimony received, Alimony received. Federal tax extension Annulment, Divorce or separation. Federal tax extension Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Federal tax extension Business expenses, Business and investment expenses. Federal tax extension C Child tax credit, Child tax credit. Federal tax extension Civil service annuities, Civil service retirement. Federal tax extension Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Federal tax extension Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Federal tax extension CSRS annuities, Civil service retirement. Federal tax extension D Death of spouse, basis of property, Death of spouse. Federal tax extension Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Federal tax extension Divorce, Divorce or separation. Federal tax extension Domestic partners, Registered domestic partners. Federal tax extension Domicile, Domicile E Earned income credit, Earned income credit. Federal tax extension End of the marital community, End of the Community Equitable relief, Equitable relief. Federal tax extension ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Federal tax extension Estimated tax payments, Estimated tax payments. Federal tax extension Exempt income, Tax-exempt income. Federal tax extension Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Federal tax extension F FERS annuities, Civil service retirement. Federal tax extension Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Federal tax extension , Separate Return Preparation Free tax services, Free help with your tax return. Federal tax extension G Gains and losses, Gains and losses. Federal tax extension H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Federal tax extension Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Federal tax extension , Equitable relief. Federal tax extension Interest, Dividends, interest, and rents. Federal tax extension Investment expenses, Business and investment expenses. Federal tax extension IRA deduction, IRA deduction. Federal tax extension IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Federal tax extension J Joint return vs. Federal tax extension separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Federal tax extension M Military retirement pay, Military retirement pay. Federal tax extension N Nonresident alien spouse, Nonresident alien spouse. Federal tax extension O Overpayments, Overpayments. Federal tax extension P Partnership income, Partnership income. Federal tax extension Partnerships, self-employment tax, Partnerships. Federal tax extension Payments Estimated tax payments, Estimated tax payments. Federal tax extension Federal income tax withheld, Federal income tax withheld. Federal tax extension Pensions, Pensions. Federal tax extension Personal expenses, Personal expenses. Federal tax extension Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Federal tax extension Relief from liability arising from community property law, Relief from liability arising from community property law. Federal tax extension Rents, Dividends, interest, and rents. Federal tax extension S Self-employment tax Partnership, Self-employment tax. Federal tax extension Sole proprietorship, Self-employment tax. Federal tax extension Separate income defined, Separate income. Federal tax extension Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Federal tax extension Separate returns Extensions, Extension of time to file. Federal tax extension Separate returns vs. Federal tax extension joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Federal tax extension Separation agreement, Divorce or separation. Federal tax extension Sole proprietorship, self-employment tax, Sole proprietorship. Federal tax extension Spousal agreements, Spousal agreements. Federal tax extension Spouses living apart, Spouses living apart all year. Federal tax extension T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Federal tax extension TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Federal tax extension Withholding tax, Federal income tax withheld. Federal tax extension Prev  Up     Home   More Online Publications