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Filing Free State Returns

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Filing Free State Returns

Filing free state returns 2. Filing free state returns   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Filing free state returns 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Filing free state returns S. Filing free state returns citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Filing free state returns Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Filing free state returns Income Tax Withholding U. Filing free state returns S. Filing free state returns employers generally must withhold U. Filing free state returns S. Filing free state returns income tax from the pay of U. Filing free state returns S. Filing free state returns citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Filing free state returns Foreign earned income exclusion. Filing free state returns   Your employer does not have to withhold U. Filing free state returns S. Filing free state returns income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Filing free state returns   Your employer should withhold taxes from any wages you earn for working in the United States. Filing free state returns Statement. Filing free state returns   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Filing free state returns   Form 673 is an acceptable statement. Filing free state returns You can use Form 673 only if you are a U. Filing free state returns S. Filing free state returns citizen. Filing free state returns You do not have to use the form. Filing free state returns You can prepare your own statement. Filing free state returns See a copy of Form 673, later. Filing free state returns   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Filing free state returns However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Filing free state returns   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Filing free state returns Foreign tax credit. Filing free state returns   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Filing free state returns You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Filing free state returns Withholding from pension payments. Filing free state returns   U. Filing free state returns S. Filing free state returns payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Filing free state returns You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Filing free state returns S. Filing free state returns possession, or Certify to the payer that you are not a U. Filing free state returns S. Filing free state returns citizen or resident alien or someone who left the United States to avoid tax. Filing free state returns Check your withholding. Filing free state returns   Before you report U. Filing free state returns S. Filing free state returns income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Filing free state returns Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Filing free state returns Check your U. Filing free state returns S. Filing free state returns income tax withholding even if you pay someone else to prepare your tax return. Filing free state returns You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Filing free state returns This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Form 673 30% Flat Rate Withholding Generally, U. Filing free state returns S. Filing free state returns payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Filing free state returns If you are a U. Filing free state returns S. Filing free state returns citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Filing free state returns Use Form W-9 to notify the payer. Filing free state returns You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Filing free state returns Social security benefits paid to residents. Filing free state returns   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Filing free state returns The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Filing free state returns If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Filing free state returns The following information must be submitted with your Form 1040 or Form 1040A. Filing free state returns A copy of Form SSA-1042S, Social Security Benefit Statement. Filing free state returns A copy of your “green card. Filing free state returns ” A signed declaration that includes the following statements. Filing free state returns   “I am a U. Filing free state returns S. Filing free state returns lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Filing free state returns I am filing a U. Filing free state returns S. Filing free state returns income tax return for the taxable year as a resident alien reporting all of my worldwide income. Filing free state returns I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Filing free state returns ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Filing free state returns General Information In general, U. Filing free state returns S. Filing free state returns social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Filing free state returns You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Filing free state returns S. Filing free state returns port while you are employed on it. Filing free state returns You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Filing free state returns You are working for an American employer (defined later). Filing free state returns You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Filing free state returns S. Filing free state returns Treasury Department. Filing free state returns American vessel or aircraft. Filing free state returns   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Filing free state returns S. Filing free state returns citizens, residents, or corporations. Filing free state returns An American aircraft is an aircraft registered under the laws of the United States. Filing free state returns American employer. Filing free state returns   An American employer includes any of the following. Filing free state returns The U. Filing free state returns S. Filing free state returns Government or any of its instrumentalities. Filing free state returns An individual who is a resident of the United States. Filing free state returns A partnership of which at least two-thirds of the partners are U. Filing free state returns S. Filing free state returns residents. Filing free state returns A trust of which all the trustees are U. Filing free state returns S. Filing free state returns residents. Filing free state returns A corporation organized under the laws of the United States, any U. Filing free state returns S. Filing free state returns state, or the District of Columbia, Puerto Rico, the U. Filing free state returns S. Filing free state returns Virgin Islands, Guam, or American Samoa. Filing free state returns   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Filing free state returns S. Filing free state returns government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Filing free state returns Foreign affiliate. Filing free state returns   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Filing free state returns For a corporation, the 10% interest must be in its voting stock. Filing free state returns For any other entity, the 10% interest must be in its profits. Filing free state returns   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Filing free state returns S. Filing free state returns citizens and resident aliens working abroad for foreign affiliates of American employers. Filing free state returns Once you enter into an agreement, coverage cannot be terminated. Filing free state returns Excludable meals and lodging. Filing free state returns   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Filing free state returns Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Filing free state returns These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Filing free state returns Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Filing free state returns The agreements generally make sure that you pay social security taxes to only one country. Filing free state returns Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Filing free state returns However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Filing free state returns S. Filing free state returns social security. Filing free state returns You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Filing free state returns O. Filing free state returns Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Filing free state returns socialsecurity. Filing free state returns gov/international. Filing free state returns Covered by U. Filing free state returns S. Filing free state returns only. Filing free state returns   If your pay in a foreign country is subject only to U. Filing free state returns S. Filing free state returns social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Filing free state returns Covered by foreign country only. Filing free state returns   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Filing free state returns S. Filing free state returns social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Filing free state returns   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Filing free state returns S. Filing free state returns Social Security Administration, Office of International Programs, at the address listed earlier. Filing free state returns The statement should indicate that your wages are not covered by the U. Filing free state returns S. Filing free state returns social security system. Filing free state returns   This statement should be kept by your employer because it establishes that your pay is exempt from U. Filing free state returns S. Filing free state returns social security tax. Filing free state returns   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Filing free state returns S. Filing free state returns social security tax. Filing free state returns Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of the Remnants of Tropical Storm Lee in New York

IRS e-File to Remain Open through Oct. 31 for Victims of Tropical Storm Lee

Updated 10/24/11 to add Herkimer and Schoharie counties.
Updated 10/11/11 to add Fulton county.
Updated 10/5/11 to add Oneida, Orange and Ulster counties.
Updated 9/20/11 to add Chemung and Schenectady counties.

NY-2011-36, Sept. 14, 2011

NEW YORK — Victims of the remnants of Tropical Storm Lee that began on Sept. 7, 2011 in parts of New York State may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Broome, Chemung, Chenango, Delaware, Fulton, Herkimer Oneida, Orange, Otsego, Schenectady, Schoharie, Tioga and Ulster. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 7, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 7, and on or before Sept. 22, as long as the deposits are made by Sept. 22, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 7 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 7 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 7 and on or before Sept. 22 provided the taxpayer makes these deposits by Sept. 22.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Remnants of Tropical Storm Lee” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 26-Mar-2014

The Filing Free State Returns

Filing free state returns 4. Filing free state returns   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Filing free state returns In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Filing free state returns You subtract this credit directly from your tax. Filing free state returns Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Filing free state returns Business Credits All of the following credits are part of the general business credit. Filing free state returns The form you use to figure each credit is shown in parentheses. Filing free state returns You will also have to complete Form 3800. Filing free state returns Alternative fuel vehicle refueling property credit (Form 8911). Filing free state returns   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Filing free state returns For more information, see Form 8911. Filing free state returns Alternative motor vehicle credit (Form 8910). Filing free state returns   For more information, see Form 8910. Filing free state returns Biodiesel and renewable diesel fuels credit (Form 8864). Filing free state returns   For more information, see Form 8864. Filing free state returns Biofuel producer credit (Form 6478). Filing free state returns    For more information, see Form 6478. Filing free state returns Carbon dioxide sequestration credit (Form 8933). Filing free state returns   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Filing free state returns For more information, see Form 8933. Filing free state returns Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Filing free state returns   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Filing free state returns The credit applies regardless of whether the food is consumed on or off your business premises. Filing free state returns For more information, see Form 8846. Filing free state returns Credit for employer differential wage payments (Form 8932). Filing free state returns   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Filing free state returns For more information, see Form 8932. Filing free state returns Credit for employer-provided childcare facilities and services (Form 8882). Filing free state returns   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Filing free state returns For more information, see Form 8882. Filing free state returns Credit for increasing research activities (Form 6765). Filing free state returns   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Filing free state returns For more information, see Form 6765. Filing free state returns Credit for small employer health insurance premiums (Form 8941). Filing free state returns   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Filing free state returns For more information, see Form 8941. Filing free state returns Credit for small employer pension plan startup costs (Form 8881). Filing free state returns   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Filing free state returns For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Filing free state returns Disabled access credit (Form 8826). Filing free state returns   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Filing free state returns You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Filing free state returns For more information, see Form 8826. Filing free state returns Distilled spirits credit (Form 8906). Filing free state returns   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Filing free state returns For more information, see Form 8906. Filing free state returns Empowerment zone employment credit (Form 8844). Filing free state returns   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Filing free state returns For more information, see Form 8844. Filing free state returns Energy efficient appliance credit (Form 8909). Filing free state returns   This credit is available for manufacturers of eligible appliances. Filing free state returns For more information, see Form 8909. Filing free state returns Energy efficient home credit (Form 8908). Filing free state returns   This credit is available for eligible contractors of certain homes sold for use as a residence. Filing free state returns For more information, see Form 8908. Filing free state returns Indian employment credit (Form 8845). Filing free state returns   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Filing free state returns For more information, see Form 8845. Filing free state returns Investment credit (Form 3468). Filing free state returns   The investment credit is the total of the following credits. Filing free state returns Rehabilitation credit. Filing free state returns Energy credit. Filing free state returns Qualifying advanced coal project credit. Filing free state returns Qualifying gasification project credit. Filing free state returns Qualifying advanced energy project credit. Filing free state returns   For more information, see Form 3468. Filing free state returns Low sulfur diesel fuel production credit (Form 8896). Filing free state returns    For more information, see Form 8896. Filing free state returns Low-income housing credit (Form 8586). Filing free state returns   This credit generally applies to each new qualified low-income building placed in service after 1986. Filing free state returns For more information, see Form 8586. Filing free state returns Mine rescue team training credit (Form 8923). Filing free state returns   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Filing free state returns For more information, see Form 8923. Filing free state returns New markets credit (Form 8874). Filing free state returns   This credit is for qualified equity investments made in qualified community development entities. Filing free state returns For more information, see Form 8874. Filing free state returns Nonconventional source fuel credit (Form 8907). Filing free state returns   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Filing free state returns For more information, see Form 8907. Filing free state returns Orphan drug credit (Form 8820). Filing free state returns   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Filing free state returns For more information, see Form 8820. Filing free state returns Qualified plug-in electric drive motor vehicle credit (Form 8936). Filing free state returns   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Filing free state returns For more information, see Form 8936. Filing free state returns Qualified railroad track maintenance credit (Form 8900). Filing free state returns   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Filing free state returns For more information, see Form 8900. Filing free state returns Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Filing free state returns   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Filing free state returns S. Filing free state returns possessions from qualified energy resources at a qualified facility. Filing free state returns For more information, see Form 8835. Filing free state returns Work opportunity credit (Form 5884). Filing free state returns   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Filing free state returns For more information, see Form 5884. Filing free state returns How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Filing free state returns In addition to the credit form, you also need to file Form 3800. Filing free state returns Prev  Up  Next   Home   More Online Publications