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File 2010 State Taxes

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File 2010 State Taxes

File 2010 state taxes Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. File 2010 state taxes Ordering forms and publications. File 2010 state taxes Tax questions. File 2010 state taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. File 2010 state taxes irs. File 2010 state taxes gov/pub525. File 2010 state taxes What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. File 2010 state taxes  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. File 2010 state taxes For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. File 2010 state taxes Itemized deduction for medical expenses. File 2010 state taxes  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). File 2010 state taxes If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. File 2010 state taxes 5% of AGI. File 2010 state taxes Additional Medicare Tax. File 2010 state taxes  Beginning in 2013, a 0. File 2010 state taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). File 2010 state taxes For more information, see Form 8959 and its instructions. File 2010 state taxes Net Investment Income Tax (NIIT). File 2010 state taxes  Beginning in 2013, the NIIT applies at a rate of 3. File 2010 state taxes 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. File 2010 state taxes Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. File 2010 state taxes For more information, see Form 8960 and its instructions. File 2010 state taxes Reminders Terrorist attacks. File 2010 state taxes  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. File 2010 state taxes For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. File 2010 state taxes Gulf oil spill. File 2010 state taxes  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. File 2010 state taxes See Gulf oil spill under Other Income, later. File 2010 state taxes Qualified settlement income. File 2010 state taxes . File 2010 state taxes  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. File 2010 state taxes Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. File 2010 state taxes See Exxon Valdez settlement income under Other Income, later. File 2010 state taxes Foreign income. File 2010 state taxes  If you are a U. File 2010 state taxes S. File 2010 state taxes citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. File 2010 state taxes S. File 2010 state taxes law. File 2010 state taxes This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. File 2010 state taxes This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). File 2010 state taxes If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. File 2010 state taxes For details, see Publication 54, Tax Guide for U. File 2010 state taxes S. File 2010 state taxes Citizens and Resident Aliens Abroad. File 2010 state taxes Disaster mitigation payments. File 2010 state taxes . File 2010 state taxes  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. File 2010 state taxes For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. File 2010 state taxes Qualified joint venture. File 2010 state taxes  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. File 2010 state taxes See Partnership Income under Business and Investment Income, later. File 2010 state taxes Photographs of missing children. File 2010 state taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2010 state taxes Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. File 2010 state taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2010 state taxes Introduction You can receive income in the form of money, property, or services. File 2010 state taxes This publication discusses many kinds of income and explains whether they are taxable or nontaxable. File 2010 state taxes It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. File 2010 state taxes It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. File 2010 state taxes Check the index for the location of a specific subject. File 2010 state taxes In most cases, an amount included in your income is taxable unless it is specifically exempted by law. File 2010 state taxes Income that is taxable must be reported on your return and is subject to tax. File 2010 state taxes Income that is nontaxable may have to be shown on your tax return but is not taxable. File 2010 state taxes Constructively received income. File 2010 state taxes   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. File 2010 state taxes    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. File 2010 state taxes For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. File 2010 state taxes If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. File 2010 state taxes Assignment of income. File 2010 state taxes   Income received by an agent for you is income you constructively received in the year the agent received it. File 2010 state taxes If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. File 2010 state taxes Example. File 2010 state taxes You and your employer agree that part of your salary is to be paid directly to one of your creditors. File 2010 state taxes You must include that amount in your income when your creditor receives it. File 2010 state taxes Prepaid income. File 2010 state taxes   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. File 2010 state taxes However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. File 2010 state taxes In this case, you include the payment in your income as you earn it by performing the services. File 2010 state taxes Comments and suggestions. File 2010 state taxes   We welcome your comments about this publication and your suggestions for future editions. File 2010 state taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2010 state taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2010 state taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2010 state taxes   You can send your comments from www. File 2010 state taxes irs. File 2010 state taxes gov/formspubs/. File 2010 state taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. File 2010 state taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2010 state taxes Ordering forms and publications. File 2010 state taxes   Visit www. File 2010 state taxes irs. File 2010 state taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2010 state taxes Internal Revenue Service 1201 N. File 2010 state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2010 state taxes   If you have a tax question, check the information available on IRS. File 2010 state taxes gov or call 1-800-829-1040. File 2010 state taxes We cannot answer tax questions sent to either of the above addresses. File 2010 state taxes Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. File 2010 state taxes S. File 2010 state taxes Individual Income Tax Return 1040A U. File 2010 state taxes S. File 2010 state taxes Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File 2010 state taxes S. File 2010 state taxes Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File 2010 state taxes W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. File 2010 state taxes Prev  Up  Next   Home   More Online Publications
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The File 2010 State Taxes

File 2010 state taxes 37. File 2010 state taxes   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. File 2010 state taxes  The maximum adoption credit is $12,970 for 2013. File 2010 state taxes See Adoption Credit . File 2010 state taxes Plug-in electric vehicle credit. File 2010 state taxes  This credit has expired. File 2010 state taxes Credit for prior year minimum tax. File 2010 state taxes  The refundable portion of the credit for prior year minimum tax has expired. File 2010 state taxes Excess withholding of social security and railroad retirement tax. File 2010 state taxes  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. File 2010 state taxes 2% of wages up to $113,700. File 2010 state taxes 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. File 2010 state taxes See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . File 2010 state taxes Introduction This chapter discusses the following nonrefundable credits. File 2010 state taxes Adoption credit. File 2010 state taxes Alternative motor vehicle credit. File 2010 state taxes Alternative fuel vehicle refueling property credit. File 2010 state taxes Credit to holders of tax credit bonds. File 2010 state taxes Foreign tax credit. File 2010 state taxes Mortgage interest credit. File 2010 state taxes Nonrefundable credit for prior year minimum tax. File 2010 state taxes Plug-in electric drive motor vehicle credit. File 2010 state taxes Residential energy credits. File 2010 state taxes Retirement savings contributions credit. File 2010 state taxes This chapter also discusses the following refundable credits. File 2010 state taxes Credit for tax on undistributed capital gain. File 2010 state taxes Health coverage tax credit. File 2010 state taxes Credit for excess social security tax or railroad retirement tax withheld. File 2010 state taxes Several other credits are discussed in other chapters in this publication. File 2010 state taxes Child and dependent care credit (chapter 32). File 2010 state taxes Credit for the elderly or the disabled (chapter 33). File 2010 state taxes Child tax credit (chapter 34). File 2010 state taxes Education credits (chapter 35). File 2010 state taxes Earned income credit (chapter 36). File 2010 state taxes Nonrefundable credits. File 2010 state taxes   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. File 2010 state taxes These credits may reduce your tax to zero. File 2010 state taxes If these credits are more than your tax, the excess is not refunded to you. File 2010 state taxes Refundable credits. File 2010 state taxes   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. File 2010 state taxes These credits are added to the federal income tax withheld and any estimated tax payments you made. File 2010 state taxes If this total is more than your total tax, the excess will be refunded to you. File 2010 state taxes 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. File 2010 state taxes However, if the total of these credits is more than your tax, the excess is not refunded to you. File 2010 state taxes 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. File 2010 state taxes The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. File 2010 state taxes If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. File 2010 state taxes If your modified AGI is $234,580 or more, you cannot take the credit. File 2010 state taxes Qualified adoption expenses. File 2010 state taxes   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. File 2010 state taxes 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. File 2010 state taxes Nonqualified expenses. File 2010 state taxes   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. File 2010 state taxes Eligible child. File 2010 state taxes   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. File 2010 state taxes Child with special needs. File 2010 state taxes   An eligible child is a child with special needs if all three of the following apply. File 2010 state taxes The child was a citizen or resident of the United States (including U. File 2010 state taxes S. File 2010 state taxes possessions) at the time the adoption process began. File 2010 state taxes A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. File 2010 state taxes The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. File 2010 state taxes 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. File 2010 state taxes When to take the credit. File 2010 state taxes   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. File 2010 state taxes If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. File 2010 state taxes See the Instructions for Form 8839 for more specific information on when to take the credit. File 2010 state taxes Foreign child. File 2010 state taxes   If the child is not a U. File 2010 state taxes S. File 2010 state taxes citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. File 2010 state taxes 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. File 2010 state taxes How to take the credit. File 2010 state taxes   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. File 2010 state taxes Include the credit in your total for Form 1040, line 53. File 2010 state taxes Check box c and enter “8839” on the line next to that box. File 2010 state taxes More information. File 2010 state taxes   For more information, see the Instructions for Form 8839. File 2010 state taxes Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. File 2010 state taxes Amount of credit. File 2010 state taxes   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. File 2010 state taxes In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. File 2010 state taxes   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. File 2010 state taxes How to take the credit. File 2010 state taxes   To take the credit, you must complete Form 8910 and attach it to your Form 1040. File 2010 state taxes Include the credit in your total for Form 1040, line 53. File 2010 state taxes Check box c and enter “8910” on the line next to that box. File 2010 state taxes More information. File 2010 state taxes   For more information on the credit, see the Instructions for Form 8910. File 2010 state taxes 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. File 2010 state taxes Qualified alternative fuel vehicle refueling property. File 2010 state taxes   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. File 2010 state taxes 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. File 2010 state taxes To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. File 2010 state taxes   The following are alternative fuels. File 2010 state taxes 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. File 2010 state taxes 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. File 2010 state taxes Electricity. File 2010 state taxes Amount of the credit. File 2010 state taxes   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. File 2010 state taxes For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. File 2010 state taxes How to take the credit. File 2010 state taxes   To take the credit, you must complete Form 8911 and attach it to your Form 1040. File 2010 state taxes Include the credit in your total for Form 1040, line 53. File 2010 state taxes Check box c and enter “8911” on the line next to that box. File 2010 state taxes More information. File 2010 state taxes   For more information on the credit, see the Form 8911 instructions. File 2010 state taxes 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. File 2010 state taxes You may be able to take a credit if you are a holder of one of the following bonds. File 2010 state taxes Clean renewable energy bonds (issued before 2010). File 2010 state taxes New clean renewable energy bonds. File 2010 state taxes Qualified energy conservation bonds. File 2010 state taxes Qualified school construction bonds. File 2010 state taxes Qualified zone academy bonds. File 2010 state taxes Build America bonds. File 2010 state taxes In some instances, an issuer may elect to receive a credit for interest paid on the bond. File 2010 state taxes If the issuer makes this election, you cannot also claim a credit. File 2010 state taxes Interest income. File 2010 state taxes   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. File 2010 state taxes How to take the credit. File 2010 state taxes   Complete Form 8912 and attach it to your Form 1040. File 2010 state taxes Include the credit in your total for Form 1040, line 53. File 2010 state taxes Check box c and enter “8912” on the line next to that box. File 2010 state taxes More information. File 2010 state taxes   For more information, see the Instructions for Form 8912. File 2010 state taxes Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. File 2010 state taxes S. File 2010 state taxes possession as a credit against your U. File 2010 state taxes S. File 2010 state taxes income tax. File 2010 state taxes Or, you can deduct them as an itemized deduction (see chapter 22). File 2010 state taxes You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. File 2010 state taxes S. File 2010 state taxes tax under any of the following. File 2010 state taxes Foreign earned income exclusion. File 2010 state taxes Foreign housing exclusion. File 2010 state taxes Income from Puerto Rico exempt from U. File 2010 state taxes S. File 2010 state taxes tax. File 2010 state taxes Possession exclusion. File 2010 state taxes Limit on the credit. File 2010 state taxes   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. File 2010 state taxes S. File 2010 state taxes tax liability (Form 1040, line 44), multiplied by a fraction. File 2010 state taxes The numerator of the fraction is your taxable income from sources outside the United States. File 2010 state taxes The denominator is your total taxable income from U. File 2010 state taxes S. File 2010 state taxes and foreign sources. File 2010 state taxes See Publication 514 for more information. File 2010 state taxes How to take the credit. File 2010 state taxes   Complete Form 1116 and attach it to your Form 1040. File 2010 state taxes Enter the credit on Form 1040, line 47. File 2010 state taxes Exception. File 2010 state taxes   You do not have to complete Form 1116 to take the credit if all of the following apply. File 2010 state taxes 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). File 2010 state taxes If you had dividend income from shares of stock, you held those shares for at least 16 days. File 2010 state taxes You are not filing Form 4563 or excluding income from sources within Puerto Rico. File 2010 state taxes The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). File 2010 state taxes 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. File 2010 state taxes More information. File 2010 state taxes   For more information on the credit and these requirements, see the Instructions for Form 1116. File 2010 state taxes Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. File 2010 state taxes If you qualify, you can take the credit each year for part of the home mortgage interest you pay. File 2010 state taxes Who qualifies. File 2010 state taxes   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. File 2010 state taxes Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. File 2010 state taxes Amount of credit. File 2010 state taxes   Figure your credit on Form 8396. File 2010 state taxes 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. File 2010 state taxes   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. File 2010 state taxes 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. File 2010 state taxes      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. File 2010 state taxes   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. File 2010 state taxes 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. File 2010 state taxes See Publication 530 for more information. File 2010 state taxes Carryforward. File 2010 state taxes   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. File 2010 state taxes 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. File 2010 state taxes   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). File 2010 state taxes How to take the credit. File 2010 state taxes    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. File 2010 state taxes Be sure to include any credit carryforward from 2010, 2011, and 2012. File 2010 state taxes   Include the credit in your total for Form 1040, line 53. File 2010 state taxes Check box c and enter “8396” on the line next to that box. File 2010 state taxes Reduced home mortgage interest deduction. File 2010 state taxes   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. File 2010 state taxes You must do this even if part of that amount is to be carried forward to 2014. File 2010 state taxes For more information about the home mortgage interest deduction, see chapter 23. File 2010 state taxes Recapture of federal mortgage subsidy. File 2010 state taxes   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. File 2010 state taxes 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. File 2010 state taxes See the Instructions for Form 8828 and chapter 15 for more information. File 2010 state taxes More information. File 2010 state taxes   For more information on the credit, see the Form 8396 instructions. File 2010 state taxes 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. File 2010 state taxes 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. File 2010 state taxes This is called the alternative minimum tax. File 2010 state taxes The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. File 2010 state taxes 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. File 2010 state taxes 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. File 2010 state taxes How to take the credit. File 2010 state taxes    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. File 2010 state taxes Include the credit in your total for Form 1040, line 53, and check box b. File 2010 state taxes You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. File 2010 state taxes More information. File 2010 state taxes   For more information on the credit, see the Instructions for Form 8801. File 2010 state taxes 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. File 2010 state taxes Qualified plug-in electric drive motor vehicle. File 2010 state taxes   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. File 2010 state taxes Qualified two- or three-wheeled plug-in electric vehicle. File 2010 state taxes   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. File 2010 state taxes 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. File 2010 state taxes Certification and other requirements. File 2010 state taxes   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. File 2010 state taxes 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. File 2010 state taxes   The following requirements must also be met to qualify for the credit. File 2010 state taxes You are the owner of the vehicle. File 2010 state taxes If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. File 2010 state taxes You placed the vehicle in service during 2013. File 2010 state taxes The vehicle is manufactured primarily for use on public streets, roads, and highways. File 2010 state taxes The original use of the vehicle began with you. File 2010 state taxes You acquired the vehicle for your use or to lease to others, and not for resale. File 2010 state taxes In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. File 2010 state taxes You use the vehicle primarily in the United States. File 2010 state taxes How to take the credit. File 2010 state taxes   To take the credit, you must complete Form 8936 and attach it to your Form 1040. File 2010 state taxes Include the credit in your total for Form 1040, line 53. File 2010 state taxes Check box c and enter “8936” on the line next to that box. File 2010 state taxes More information. File 2010 state taxes   For more information on the credit, see the Form 8936 instructions. File 2010 state taxes 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. File 2010 state taxes Nonbusiness energy property credit. File 2010 state taxes Residential energy efficient property credit. File 2010 state taxes 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. File 2010 state taxes Nonbusiness energy property credit. File 2010 state taxes   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. File 2010 state taxes   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. File 2010 state taxes    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. File 2010 state taxes   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. File 2010 state taxes Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. File 2010 state taxes Exterior window (including skylights). File 2010 state taxes Exterior doors. File 2010 state taxes Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. File 2010 state taxes   Residential energy property is any of the following. File 2010 state taxes 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. File 2010 state taxes Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. File 2010 state taxes Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. File 2010 state taxes Residential energy efficient property credit. File 2010 state taxes   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. File 2010 state taxes 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. File 2010 state taxes Basis reduction. File 2010 state taxes   You must reduce the basis of your home by the amount of any credit allowed. File 2010 state taxes How to take the credit. File 2010 state taxes   Complete Form 5695 and attach it to your Form 1040. File 2010 state taxes Enter the credit on Form 1040, line 52. File 2010 state taxes More information. File 2010 state taxes   For more information on these credits, see the Form 5695 instructions. File 2010 state taxes 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. File 2010 state taxes However, you cannot take the credit if either of the following applies. File 2010 state taxes 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). File 2010 state taxes 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). File 2010 state taxes Student. File 2010 state taxes   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. File 2010 state taxes School. File 2010 state taxes   A school includes a technical, trade, or mechanical school. File 2010 state taxes It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. File 2010 state taxes How to take the credit. File 2010 state taxes   Figure the credit on Form 8880. File 2010 state taxes Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. File 2010 state taxes More information. File 2010 state taxes   For more information on the credit, see the Form 8880 instructions. File 2010 state taxes Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. File 2010 state taxes 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. File 2010 state taxes 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. File 2010 state taxes 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. File 2010 state taxes The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. File 2010 state taxes How to take the credit. File 2010 state taxes   To take the credit, attach Copy B of Form 2439 to your Form 1040. File 2010 state taxes Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. File 2010 state taxes More information. File 2010 state taxes   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. File 2010 state taxes 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. File 2010 state taxes 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. File 2010 state taxes 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. File 2010 state taxes S. File 2010 state taxes Treasury–HCTC. File 2010 state taxes ” 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. File 2010 state taxes You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). File 2010 state taxes You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. File 2010 state taxes S. File 2010 state taxes military health system (TRICARE). File 2010 state taxes You were not imprisoned under federal, state, or local authority. File 2010 state taxes Your employer did not pay 50% or more of the cost of coverage. File 2010 state taxes You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. File 2010 state taxes But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. File 2010 state taxes If you meet all of these conditions, you may be able to take a credit of up to 72. File 2010 state taxes 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. File 2010 state taxes You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. File 2010 state taxes 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. File 2010 state taxes You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. File 2010 state taxes 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. File 2010 state taxes TAA recipient. File 2010 state taxes   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). File 2010 state taxes Example. File 2010 state taxes You received a trade adjustment allowance for January 2013. File 2010 state taxes You were an eligible TAA recipient on the first day of January and February. File 2010 state taxes Alternative TAA recipient. File 2010 state taxes   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. File 2010 state taxes Example. File 2010 state taxes You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. File 2010 state taxes The program was established by the Department of Labor. File 2010 state taxes You were an eligible alternative TAA recipient on the first day of October and November. File 2010 state taxes RTAA recipient. File 2010 state taxes   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. File 2010 state taxes PBGC pension recipient. File 2010 state taxes   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. File 2010 state taxes You were age 55 or older on the first day of the month. File 2010 state taxes You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). File 2010 state taxes 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. File 2010 state taxes How to take the credit. File 2010 state taxes   To take the credit, complete Form 8885 and attach it to your Form 1040. File 2010 state taxes Include your credit in the total for Form 1040, line 71, and check box c. File 2010 state taxes   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. File 2010 state taxes For details, see Publication 502 or Form 8885. File 2010 state taxes More information. File 2010 state taxes   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. File 2010 state taxes Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. File 2010 state taxes If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. File 2010 state taxes If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. File 2010 state taxes 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. File 2010 state taxes 2% rate. File 2010 state taxes You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. File 2010 state taxes For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. File 2010 state taxes 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. File 2010 state taxes 45%) or the Additional Medicare Tax rate (. File 2010 state taxes 9%). File 2010 state taxes 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. File 2010 state taxes 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. File 2010 state taxes 40 RRTA tier 2 $84,300 $3,709. File 2010 state taxes 20 All wages are subject to Medicare tax withholding. File 2010 state taxes   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. File 2010 state taxes Be sure to attach a copy of all of your W-2 forms. File 2010 state taxes Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. File 2010 state taxes Employer's error. File 2010 state taxes   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. File 2010 state taxes The employer should adjust the tax for you. File 2010 state taxes If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. File 2010 state taxes Joint return. File 2010 state taxes   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. File 2010 state taxes Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. File 2010 state taxes How to figure the credit if you did not work for a railroad. File 2010 state taxes   If you did not work for a railroad during 2013, figure the credit as follows: 1. File 2010 state taxes Add all social security tax withheld (but not more than $7,049. File 2010 state taxes 40 for each employer). File 2010 state taxes Enter the total here   2. File 2010 state taxes 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. File 2010 state taxes Add lines 1 and 2. File 2010 state taxes If $7,049. File 2010 state taxes 40 or less, stop here. File 2010 state taxes You cannot take  the credit   4. File 2010 state taxes Social security tax limit 7,049. File 2010 state taxes 40 5. File 2010 state taxes Credit. File 2010 state taxes Subtract line 4 from line 3. File 2010 state taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. File 2010 state taxes You are married and file a joint return with your spouse who had no gross income in 2013. File 2010 state taxes During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. File 2010 state taxes Social security tax of $3,720 was withheld. File 2010 state taxes You also worked for another employer in 2013 and earned $55,000 in wages. File 2010 state taxes $3,410 of social security tax was withheld from these wages. File 2010 state taxes Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. File 2010 state taxes 60 for the excess social security tax withheld. File 2010 state taxes 1. File 2010 state taxes Add all social security tax withheld (but not more than $7,049. File 2010 state taxes 40 for each employer). File 2010 state taxes Enter the total here $7,130. File 2010 state taxes 00 2. File 2010 state taxes 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. File 2010 state taxes Add lines 1 and 2. File 2010 state taxes If $7,049. File 2010 state taxes 40 or less, stop here. File 2010 state taxes You cannot take the credit 7,130. File 2010 state taxes 00 4. File 2010 state taxes Social security tax limit 7,049. File 2010 state taxes 40 5. File 2010 state taxes Credit. File 2010 state taxes Subtract line 4 from line 3. File 2010 state taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. File 2010 state taxes 60 How to figure the credit if you worked for a railroad. File 2010 state taxes   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. File 2010 state taxes Add all social security and tier 1 RRTA tax withheld at the 6. File 2010 state taxes 2% rate (but not more than $7,049. File 2010 state taxes 40 for each employer). File 2010 state taxes Enter the total here   2. File 2010 state taxes 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. File 2010 state taxes Add lines 1 and 2. File 2010 state taxes If $7,049. File 2010 state taxes 40 or less, stop here. File 2010 state taxes You cannot take  the credit   4. File 2010 state taxes Social security and tier 1 RRTA  tax limit 7,049. File 2010 state taxes 40 5. File 2010 state taxes Credit. File 2010 state taxes Subtract line 4 from line 3. File 2010 state taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. File 2010 state taxes   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. File 2010 state taxes More information. File 2010 state taxes   For more information on the credit, see Publication 505. File 2010 state taxes Prev  Up  Next   Home   More Online Publications