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

Filing State Taxes For Free

Free Tax Forms 2011Free Tax Filing Online StateIrs State Tax ReturnFree 2012 Tax Software DownloadWww Freefilefillableforms ComFree 1040ez FormIrs Tax ReturnFederal Form 1040xState Tax Forms FreeFile My State Taxes For Free OnlineTurbotax 1040ezUs Military TaxesIrs 1040 Ez InstructionsMy Pay GovE File Tax Return 2011Where Can I File 2011 Taxes For FreeFile A 1040x Online For FreeFile State Income TaxesFile 1040 XFreefilefillableformsTurbotax 1040x 2012Irs 1040ez FormsH&block ComFree Tax Calculator 20122012 TaxNeed To File 2006 Tax ReturnH&r Block Taxcut OnlineHow To Fill Out A 1040x Step By StepFree State FilingFree Online TaxesFree State Income Tax FormFree 1040x Filing OnlineWww Turbotax ComHow To File Taxes From 2009Free State Tax Filing 2012Www Myfreetaxes Com UnitedwaymhcState Tax Forms FreeH7r Block Free FileState EfileTaxact 2012 Return

Filing State Taxes For Free

Filing state taxes for free Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Filing state taxes for free S. Filing state taxes for free Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Filing state taxes for free You must meet all seven rules to qualify for the earned income credit. Filing state taxes for free If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Filing state taxes for free If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Filing state taxes for free Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing state taxes for free Adjusted gross income (AGI). Filing state taxes for free   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Filing state taxes for free   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Filing state taxes for free You do not need to read the rest of this publication. Filing state taxes for free Example—AGI is more than limit. Filing state taxes for free Your AGI is $38,550, you are single, and you have one qualifying child. Filing state taxes for free You cannot claim the EIC because your AGI is not less than $37,870. Filing state taxes for free However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Filing state taxes for free Community property. Filing state taxes for free   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Filing state taxes for free This is different from the community property rules that apply under Rule 7. Filing state taxes for free Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Filing state taxes for free Any qualifying child listed on Schedule EIC also must have a valid SSN. Filing state taxes for free (See Rule 8 if you have a qualifying child. Filing state taxes for free ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Filing state taxes for free An example of a federally funded benefit is Medicaid. Filing state taxes for free If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Filing state taxes for free S. Filing state taxes for free citizen or permanent resident, ask the SSA for a new social security card without the legend. Filing state taxes for free If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Filing state taxes for free S. Filing state taxes for free Individual Income Tax Return, to claim the EIC. Filing state taxes for free U. Filing state taxes for free S. Filing state taxes for free citizen. Filing state taxes for free   If you were a U. Filing state taxes for free S. Filing state taxes for free citizen when you received your SSN, you have a valid SSN. Filing state taxes for free Valid for work only with INS authorization or DHS authorization. Filing state taxes for free   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Filing state taxes for free SSN missing or incorrect. Filing state taxes for free   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Filing state taxes for free Other taxpayer identification number. Filing state taxes for free   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Filing state taxes for free ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Filing state taxes for free No SSN. Filing state taxes for free   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Filing state taxes for free You cannot claim the EIC. Filing state taxes for free Getting an SSN. Filing state taxes for free   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. Filing state taxes for free You can get Form SS-5 online at www. Filing state taxes for free socialsecurity. Filing state taxes for free gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Filing state taxes for free Filing deadline approaching and still no SSN. Filing state taxes for free   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Filing state taxes for free Request an automatic 6-month extension of time to file your return. Filing state taxes for free You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Filing state taxes for free S. Filing state taxes for free Individual Income Tax Return. Filing state taxes for free For more information, see the instructions for Form 4868. Filing state taxes for free File the return on time without claiming the EIC. Filing state taxes for free After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Filing state taxes for free Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Filing state taxes for free Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Filing state taxes for free Your filing status cannot be “Married filing separately. Filing state taxes for free ” Spouse did not live with you. Filing state taxes for free   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Filing state taxes for free In that case, you may be able to claim the EIC. Filing state taxes for free For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing state taxes for free Rule 4—You Must Be a U. Filing state taxes for free S. Filing state taxes for free Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Filing state taxes for free You can use that filing status only if one spouse is a U. Filing state taxes for free S. Filing state taxes for free citizen or resident alien and you choose to treat the nonresident spouse as a U. Filing state taxes for free S. Filing state taxes for free resident. Filing state taxes for free If you make this choice, you and your spouse are taxed on your worldwide income. Filing state taxes for free If you need more information on making this choice, get Publication 519, U. Filing state taxes for free S. Filing state taxes for free Tax Guide for Aliens. Filing state taxes for free If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Filing state taxes for free Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Filing state taxes for free You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Filing state taxes for free U. Filing state taxes for free S. Filing state taxes for free possessions are not foreign countries. Filing state taxes for free See Publication 54, Tax Guide for U. Filing state taxes for free S. Filing state taxes for free Citizens and Resident Aliens Abroad, for more detailed information. Filing state taxes for free Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Filing state taxes for free If your investment income is more than $3,300, you cannot claim the credit. Filing state taxes for free Form 1040EZ. Filing state taxes for free   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Filing state taxes for free Form 1040A. Filing state taxes for free   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Filing state taxes for free Form 1040. Filing state taxes for free   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Filing state taxes for free    Worksheet 1. Filing state taxes for free Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Filing state taxes for free Interest and Dividends         1. Filing state taxes for free Enter any amount from Form 1040, line 8a 1. Filing state taxes for free   2. Filing state taxes for free Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Filing state taxes for free   3. Filing state taxes for free Enter any amount from Form 1040, line 9a 3. Filing state taxes for free   4. Filing state taxes for free Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Filing state taxes for free (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Filing state taxes for free ) 4. Filing state taxes for free   Capital Gain Net Income         5. Filing state taxes for free Enter the amount from Form 1040, line 13. Filing state taxes for free If the amount on that line is a loss, enter -0- 5. Filing state taxes for free       6. Filing state taxes for free Enter any gain from Form 4797, Sales of Business Property, line 7. Filing state taxes for free If the amount on that line is a loss, enter -0-. Filing state taxes for free (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Filing state taxes for free ) 6. Filing state taxes for free       7. Filing state taxes for free Substract line 6 of this worksheet from line 5 of this worksheet. Filing state taxes for free (If the result is less than zero, enter -0-. Filing state taxes for free ) 7. Filing state taxes for free   Royalties and Rental Income From Personal Property         8. Filing state taxes for free Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Filing state taxes for free       9. Filing state taxes for free Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Filing state taxes for free       10. Filing state taxes for free Subtract the amount on line 9 of this worksheet from the amount on line 8. Filing state taxes for free (If the result is less than zero, enter -0-. Filing state taxes for free ) 10. Filing state taxes for free   Passive Activities         11. Filing state taxes for free Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Filing state taxes for free (g)), 34a (col. Filing state taxes for free (d)), or 40). Filing state taxes for free (See instructions below for lines 11 and 12. Filing state taxes for free ) 11. Filing state taxes for free       12. Filing state taxes for free Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Filing state taxes for free (f)), 34b (col. Filing state taxes for free (c)), or 40). Filing state taxes for free (See instructions below for lines 11 and 12. Filing state taxes for free ) 12. Filing state taxes for free       13. Filing state taxes for free Combine the amounts on lines 11 and 12 of this worksheet. Filing state taxes for free (If the result is less than zero, enter -0-. Filing state taxes for free ) 13. Filing state taxes for free   14. Filing state taxes for free Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Filing state taxes for free Enter the total. Filing state taxes for free This is your investment income 14. Filing state taxes for free   15. Filing state taxes for free Is the amount on line 14 more than $3,300? ❑ Yes. Filing state taxes for free You cannot take the credit. Filing state taxes for free  ❑ No. Filing state taxes for free Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Filing state taxes for free       Instructions for lines 11 and 12. Filing state taxes for free In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Filing state taxes for free To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Filing state taxes for free If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Filing state taxes for free Worksheet 2. Filing state taxes for free Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Filing state taxes for free Note. Filing state taxes for free Fill out a separate Worksheet 2 for each Form 8814. Filing state taxes for free     1. Filing state taxes for free Enter the amount from Form 8814, line 2a 1. Filing state taxes for free   2. Filing state taxes for free Enter the amount from Form 8814, line 2b 2. Filing state taxes for free   3. Filing state taxes for free Subtract line 2 from line 1 3. Filing state taxes for free   4. Filing state taxes for free Enter the amount from Form 8814, line 1a 4. Filing state taxes for free   5. Filing state taxes for free Add lines 3 and 4 5. Filing state taxes for free   6. Filing state taxes for free Enter the amount of the child's Alaska Permanent Fund dividend 6. Filing state taxes for free   7. Filing state taxes for free Divide line 6 by line 5. Filing state taxes for free Enter the result as a decimal (rounded to at least three places) 7. Filing state taxes for free   8. Filing state taxes for free Enter the amount from Form 8814, line 12 8. Filing state taxes for free   9. Filing state taxes for free Multiply line 7 by line 8 9. Filing state taxes for free   10. Filing state taxes for free Subtract line 9 from line 8. Filing state taxes for free Enter the result on line 4 of Worksheet 1 10. Filing state taxes for free     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Filing state taxes for free )     Example—completing Worksheet 2. Filing state taxes for free Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Filing state taxes for free You choose to report this income on your return. Filing state taxes for free You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Filing state taxes for free After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Filing state taxes for free On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Filing state taxes for free 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Filing state taxes for free You then enter $200 on line 4 of Worksheet 1. Filing state taxes for free Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Filing state taxes for free If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Filing state taxes for free If you are an employee, earned income includes all the taxable income you get from your employer. Filing state taxes for free Rule 15 has information that will help you figure the amount of your earned income. Filing state taxes for free If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Filing state taxes for free Earned Income Earned income includes all of the following types of income. Filing state taxes for free Wages, salaries, tips, and other taxable employee pay. Filing state taxes for free Employee pay is earned income only if it is taxable. Filing state taxes for free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Filing state taxes for free But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Filing state taxes for free Net earnings from self-employment. Filing state taxes for free Gross income received as a statutory employee. Filing state taxes for free Wages, salaries, and tips. Filing state taxes for free    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Filing state taxes for free You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Filing state taxes for free Nontaxable combat pay election. Filing state taxes for free   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Filing state taxes for free The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Filing state taxes for free Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Filing state taxes for free For details, see Nontaxable combat pay in chapter 4. Filing state taxes for free Net earnings from self-employment. Filing state taxes for free   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Filing state taxes for free Minister's housing. Filing state taxes for free   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Filing state taxes for free For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Filing state taxes for free Statutory employee. Filing state taxes for free   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Filing state taxes for free You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Filing state taxes for free Strike benefits. Filing state taxes for free   Strike benefits paid by a union to its members are earned income. Filing state taxes for free Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Filing state taxes for free Each approved form exempts certain income from social security taxes. Filing state taxes for free Each form is discussed here in terms of what is or is not earned income for the EIC. Filing state taxes for free Form 4361. Filing state taxes for free   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Filing state taxes for free This includes wages, salaries, tips, and other taxable employee compensation. Filing state taxes for free A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Filing state taxes for free Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Filing state taxes for free Examples include fees for performing marriages and honoraria for delivering speeches. Filing state taxes for free Form 4029. Filing state taxes for free   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Filing state taxes for free However, amounts you received as a self-employed individual do not count as earned income. Filing state taxes for free Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Filing state taxes for free Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Filing state taxes for free Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Filing state taxes for free You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Filing state taxes for free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Filing state taxes for free Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Filing state taxes for free Disability insurance payments. Filing state taxes for free   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Filing state taxes for free It does not matter whether you have reached minimum retirement age. Filing state taxes for free If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Filing state taxes for free ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Filing state taxes for free Do not include any of these items in your earned income. Filing state taxes for free Earnings while an inmate. Filing state taxes for free   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Filing state taxes for free This includes amounts for work performed while in a work release program or while in a halfway house. Filing state taxes for free Workfare payments. Filing state taxes for free   Nontaxable workfare payments are not earned income for the EIC. Filing state taxes for free These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Filing state taxes for free Community property. Filing state taxes for free   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Filing state taxes for free That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Filing state taxes for free Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Filing state taxes for free Nevada, Washington, and California domestic partners. Filing state taxes for free   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Filing state taxes for free Your earned income for the EIC does not include any amount earned by your partner. Filing state taxes for free Your earned income includes the entire amount you earned. Filing state taxes for free For details, see Publication 555. Filing state taxes for free Conservation Reserve Program (CRP) payments. Filing state taxes for free   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Filing state taxes for free Nontaxable military pay. Filing state taxes for free   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Filing state taxes for free Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Filing state taxes for free See Publication 3, Armed Forces' Tax Guide, for more information. Filing state taxes for free    Combat pay. Filing state taxes for free You can elect to include your nontaxable combat pay in earned income for the EIC. Filing state taxes for free See Nontaxable combat pay in chapter 4. Filing state taxes for free Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Filing state taxes for free This chapter discusses Rules 8 through 10. Filing state taxes for free You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Filing state taxes for free You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Filing state taxes for free (You cannot file Form 1040EZ. Filing state taxes for free ) You also must complete Schedule EIC and attach it to your return. Filing state taxes for free If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Filing state taxes for free No qualifying child. Filing state taxes for free   If you do not meet Rule 8, you do not have a qualifying child. Filing state taxes for free Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Filing state taxes for free Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Filing state taxes for free The fours tests are: Relationship, Age, Residency, and Joint return. Filing state taxes for free The four tests are illustrated in Figure 1. Filing state taxes for free The paragraphs that follow contain more information about each test. Filing state taxes for free Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). Filing state taxes for free The following definitions clarify the relationship test. Filing state taxes for free Adopted child. Filing state taxes for free   An adopted child is always treated as your own child. Filing state taxes for free The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Filing state taxes for free Foster child. Filing state taxes for free   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Filing state taxes for free (An authorized placement agency includes a state or local government agency. Filing state taxes for free It also includes a tax-exempt organization licensed by a state. Filing state taxes for free In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Filing state taxes for free ) Example. Filing state taxes for free Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Filing state taxes for free Debbie is your foster child. Filing state taxes for free Figure 1. Filing state taxes for free Tests for Qualifying Child Please click here for the text description of the image. Filing state taxes for free Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. Filing state taxes for free The following examples and definitions clarify the age test. Filing state taxes for free Example 1—child not under age 19. Filing state taxes for free Your son turned 19 on December 10. Filing state taxes for free Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Filing state taxes for free Example 2—child not younger than you or your spouse. Filing state taxes for free Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Filing state taxes for free He is not disabled. Filing state taxes for free Both you and your spouse are 21 years old, and you file a joint return. Filing state taxes for free Your brother is not your qualifying child because he is not younger than you or your spouse. Filing state taxes for free Example 3—child younger than your spouse but not younger than you. Filing state taxes for free The facts are the same as in Example 2 except that your spouse is 25 years old. Filing state taxes for free Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Filing state taxes for free Student defined. Filing state taxes for free   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Filing state taxes for free   The 5 calendar months need not be consecutive. Filing state taxes for free   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Filing state taxes for free School defined. Filing state taxes for free   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Filing state taxes for free However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Filing state taxes for free Vocational high school students. Filing state taxes for free   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Filing state taxes for free Permanently and totally disabled. Filing state taxes for free   Your child is permanently and totally disabled if both of the following apply. Filing state taxes for free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Filing state taxes for free A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Filing state taxes for free Residency Test Your child must have lived with you in the United States for more than half of 2013. Filing state taxes for free The following definitions clarify the residency test. Filing state taxes for free United States. Filing state taxes for free   This means the 50 states and the District of Columbia. Filing state taxes for free It does not include Puerto Rico or U. Filing state taxes for free S. Filing state taxes for free possessions such as Guam. Filing state taxes for free Homeless shelter. Filing state taxes for free   Your home can be any location where you regularly live. Filing state taxes for free You do not need a traditional home. Filing state taxes for free For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Filing state taxes for free Military personnel stationed outside the United States. Filing state taxes for free   U. Filing state taxes for free S. Filing state taxes for free military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Filing state taxes for free Extended active duty. Filing state taxes for free   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Filing state taxes for free Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Filing state taxes for free Birth or death of child. Filing state taxes for free    child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Filing state taxes for free Temporary absences. Filing state taxes for free   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Filing state taxes for free Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Filing state taxes for free Kidnapped child. Filing state taxes for free   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Filing state taxes for free The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Filing state taxes for free This treatment applies for all years until the child is returned. Filing state taxes for free However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Filing state taxes for free   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Filing state taxes for free Joint Return Test To meet this test, the child cannot file a joint return for the year. Filing state taxes for free Exception. Filing state taxes for free   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Filing state taxes for free Example 1—child files joint return. Filing state taxes for free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Filing state taxes for free He earned $25,000 for the year. Filing state taxes for free The couple files a joint return. Filing state taxes for free Because your daughter and her husband file a joint return, she is not your qualifying child. Filing state taxes for free Example 2—child files joint return to get refund of tax withheld. Filing state taxes for free Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Filing state taxes for free They do not have a child. Filing state taxes for free Neither is required to file a tax return. Filing state taxes for free Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Filing state taxes for free The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Filing state taxes for free Example 3—child files joint return to claim American opportunity credit. Filing state taxes for free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Filing state taxes for free He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Filing state taxes for free Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Filing state taxes for free The exception to the joint return test does not apply, so your son is not your qualifying child. Filing state taxes for free Married child. Filing state taxes for free   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. Filing state taxes for free    Social security number. Filing state taxes for free Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Filing state taxes for free You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Filing state taxes for free   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Filing state taxes for free For more information about SSNs, see Rule 2. Filing state taxes for free Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Filing state taxes for free However, only one of these persons can actually treat the child as a qualifying child. Filing state taxes for free Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Filing state taxes for free The exemption for the child. Filing state taxes for free The child tax credit. Filing state taxes for free Head of household filing status. Filing state taxes for free The credit for child and dependent care expenses. Filing state taxes for free The exclusion for dependent care benefits. Filing state taxes for free The EIC. Filing state taxes for free The other person cannot take any of these benefits based on this qualifying child. Filing state taxes for free In other words, you and the other person cannot agree to divide these tax benefits between you. Filing state taxes for free The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Filing state taxes for free The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Filing state taxes for free However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Filing state taxes for free Tiebreaker rules. Filing state taxes for free   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Filing state taxes for free If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Filing state taxes for free If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Filing state taxes for free If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Filing state taxes for free If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Filing state taxes for free If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Filing state taxes for free If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Filing state taxes for free If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Filing state taxes for free See Example 8. Filing state taxes for free   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Filing state taxes for free See Examples 1 through 13. Filing state taxes for free   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. Filing state taxes for free If the other person cannot claim the EIC. Filing state taxes for free   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Filing state taxes for free See Examples 6 and 7. Filing state taxes for free But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. Filing state taxes for free Examples. Filing state taxes for free    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Filing state taxes for free Example 1—child lived with parent and grandparent. Filing state taxes for free You and your 2-year-old son Jimmy lived with your mother all year. Filing state taxes for free You are 25 years old, unmarried, and your AGI is $9,000. Filing state taxes for free Your only income was $9,000 from a part-time job. Filing state taxes for free Your mother's only income was $20,000 from her job, and her AGI is $20,000. Filing state taxes for free Jimmy's father did not live with you or Jimmy. Filing state taxes for free The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Filing state taxes for free Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Filing state taxes for free However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Filing state taxes for free He is not a qualifying child of anyone else, including his father. Filing state taxes for free If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Filing state taxes for free Example 2—parent has higher AGI than grandparent. Filing state taxes for free The facts are the same as in Example 1 except your AGI is $25,000. Filing state taxes for free Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Filing state taxes for free Only you can claim him. Filing state taxes for free Example 3—two persons claim same child. Filing state taxes for free The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Filing state taxes for free In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Filing state taxes for free The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Filing state taxes for free Example 4—qualifying children split between two persons. Filing state taxes for free The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Filing state taxes for free Only one of you can claim each child. Filing state taxes for free However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Filing state taxes for free For example, if you claim one child, your mother can claim the other two. Filing state taxes for free Example 5—taxpayer who is a qualifying child. Filing state taxes for free The facts are the same as in Example 1 except that you are only 18 years old. Filing state taxes for free This means you are a qualifying child of your mother. Filing state taxes for free Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Filing state taxes for free Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Filing state taxes for free If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Filing state taxes for free Example 6—grandparent with too much earned income to claim EIC. Filing state taxes for free The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Filing state taxes for free Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Filing state taxes for free Example 7—parent with too much earned income to claim EIC. Filing state taxes for free The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Filing state taxes for free Your earned income is too high for you to claim the EIC. Filing state taxes for free But your mother cannot claim the EIC either, because her AGI is not higher than yours. Filing state taxes for free Example 8—child lived with both parents and grandparent. Filing state taxes for free The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. Filing state taxes for free If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Filing state taxes for free Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Filing state taxes for free In other words, each parent's AGI can be treated as $15,000. Filing state taxes for free Example 9—separated parents. Filing state taxes for free You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Filing state taxes for free In August and September, Joey lived with you. Filing state taxes for free For the rest of the year, Joey lived with your husband, who is Joey's father. Filing state taxes for free Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Filing state taxes for free At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. Filing state taxes for free You and your husband will file separate returns. Filing state taxes for free Your husband agrees to let you treat Joey as a qualifying child. Filing state taxes for free This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Filing state taxes for free However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Filing state taxes for free See Rule 3. Filing state taxes for free Example 10—separated parents claim same child. Filing state taxes for free The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Filing state taxes for free In this case, only your husband will be allowed to treat Joey as a qualifying child. Filing state taxes for free This is because, during 2013, the boy lived with him longer than with you. Filing state taxes for free You cannot claim the EIC (either with or without a qualifying child). Filing state taxes for free However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Filing state taxes for free See Rule 3. Filing state taxes for free Example 11—unmarried parents. Filing state taxes for free You, your 5-year-old son, and your son's father lived together all year. Filing state taxes for free You and your son's father are not married. Filing state taxes for free Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Filing state taxes for free Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Filing state taxes for free Neither of you had any other income. Filing state taxes for free Your son's father agrees to let you treat the child as a qualifying child. Filing state taxes for free This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Filing state taxes for free Example 12—unmarried parents claim same child. Filing state taxes for free The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Filing state taxes for free In this case, only your son's father will be allowed to treat your son as a qualifying child. Filing state taxes for free This is because his AGI, $14,000, is more than your AGI, $12,000. Filing state taxes for free You cannot claim the EIC (either with or without a qualifying child). Filing state taxes for free Example 13—child did not live with a parent. Filing state taxes for free You and your 7-year-old niece, your sister's child, lived with your mother all year. Filing state taxes for free You are 25 years old, and your AGI is $9,300. Filing state taxes for free Your only income was from a part-time job. Filing state taxes for free Your mother's AGI is $15,000. Filing state taxes for free Her only income was from her job. Filing state taxes for free Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Filing state taxes for free Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Filing state taxes for free However, only your mother can treat her as a qualifying child. Filing state taxes for free This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Filing state taxes for free Special rule for divorced or separated parents (or parents who live apart). Filing state taxes for free   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Filing state taxes for free The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. Filing state taxes for free The child received over half of his or her support for the year from the parents. Filing state taxes for free The child is in the custody of one or both parents for more than half of 2013. Filing state taxes for free Either of the following statements is true. Filing state taxes for free The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Filing state taxes for free If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Filing state taxes for free A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Filing state taxes for free For details, see Publication 501. Filing state taxes for free Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Filing state taxes for free Applying Rule 9 to divorced or separated parents (or parents who live apart). Filing state taxes for free   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Filing state taxes for free However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Filing state taxes for free If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Filing state taxes for free Example 1. Filing state taxes for free You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Filing state taxes for free Your AGI is $10,000. Filing state taxes for free Your mother’s AGI is $25,000. Filing state taxes for free Your son's father did not live with you or your son. Filing state taxes for free Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Filing state taxes for free However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Filing state taxes for free You and your mother did not have any child care expenses or dependent care benefits. Filing state taxes for free If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Filing state taxes for free Example 2. Filing state taxes for free The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Filing state taxes for free Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Filing state taxes for free Example 3. Filing state taxes for free The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Filing state taxes for free Your mother also claims him as a qualifying child for head of household filing status. Filing state taxes for free You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Filing state taxes for free The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Filing state taxes for free Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Filing state taxes for free ) if all of the following statements are true. Filing state taxes for free You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Filing state taxes for free Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Filing state taxes for free You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Filing state taxes for free You lived with that person in the United States for more than half of the year. Filing state taxes for free You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Filing state taxes for free For more details about the tests to be a qualifying child, see Rule 8. Filing state taxes for free If you are a qualifying child of another taxpayer, you cannot claim the EIC. Filing state taxes for free This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Filing state taxes for free Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Filing state taxes for free Example. Filing state taxes for free You and your daughter lived with your mother all year. Filing state taxes for free You are 22 years old, unmarried, and attended a trade school full time. Filing state taxes for free You had a part-time job and earned $5,700. Filing state taxes for free You had no other income. Filing state taxes for free Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Filing state taxes for free She can claim the EIC if she meets all the other requirements. Filing state taxes for free Because you are your mother's qualifying child, you cannot claim the EIC. Filing state taxes for free This is so even if your mother cannot or does not claim the EIC. Filing state taxes for free Child of person not required to file a return. Filing state taxes for free   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Filing state taxes for free Example 1—return not required. Filing state taxes for free The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Filing state taxes for free As a result, you are not your mother's qualifying child. Filing state taxes for free You can claim the EIC if you meet all the other requirements to do so. Filing state taxes for free Example 2—return filed to get refund of tax withheld. Filing state taxes for free The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Filing state taxes for free She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Filing state taxes for free As a result, you are not your mother's qualifying child. Filing state taxes for free You can claim the EIC if you meet all the other requirements to do so. Filing state taxes for free Example 3—return filed to get EIC. Filing state taxes for free The facts are the same as in Example 2 except your mother claimed the EIC on her return. Filing state taxes for free Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Filing state taxes for free As a result, you are your mother's qualifying child. Filing state taxes for free You cannot claim the EIC. Filing state taxes for free Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Filing state taxes for free This chapter discusses Rules 11 through 14. Filing state taxes for free You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Filing state taxes for free You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Filing state taxes for free If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Filing state taxes for free If you have a qualifying child. Filing state taxes for free   If you meet Rule 8, you have a qualifying child. Filing state taxes for free If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Filing state taxes for free Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Filing state taxes for free If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Filing state taxes for free It does not matter which spouse meets the age test, as long as one of the spouses does. Filing state taxes for free You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Filing state taxes for free If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Filing state taxes for free If neither you nor your spouse meets the age test, you cannot claim the EIC. Filing state taxes for free Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Filing state taxes for free Death of spouse. Filing state taxes for free   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Filing state taxes for free Example 1. Filing state taxes for free You are age 28 and unmarried. Filing state taxes for free You meet the age test. Filing state taxes for free Example 2—spouse meets age test. Filing state taxes for free You are married and filing a joint return. Filing state taxes for free You are age 23 and your spouse is age 27. Filing state taxes for free You meet the age test because your spouse is at least age 25 but under age 65. Filing state taxes for free Example 3—spouse dies in 2013. Filing state taxes for free You are married and filing a joint return with your spouse who died in August 2013. Filing state taxes for free You are age 67. Filing state taxes for free Your spouse would have become age 65 in November 2013. Filing state taxes for free Because your spouse was under age 65 when she died, you meet the age test. Filing state taxes for free Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Filing state taxes for free If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Filing state taxes for free If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Filing state taxes for free If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Filing state taxes for free Example 1. Filing state taxes for free In 2013, you were age 25, single, and living at home with your parents. Filing state taxes for free You worked and were not a student. Filing state taxes for free You earned $7,500. Filing state taxes for free Your parents cannot claim you as a dependent. Filing state taxes for free When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Filing state taxes for free You meet this rule. Filing state taxes for free You can claim the EIC if you meet all the other requirements. Filing state taxes for free Example 2. Filing state taxes for free The facts are the same as in Example 1, except that you earned $2,000. Filing state taxes for free Your parents can claim you as a dependent but decide not to. Filing state taxes for free You do not meet this rule. Filing state taxes for free You cannot claim the credit because your parents could have claimed you as a dependent. Filing state taxes for free Joint returns. Filing state taxes for free   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Filing state taxes for free   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Filing state taxes for free But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Filing state taxes for free Example 1—return filed to get refund of tax withheld. Filing state taxes for free You are 26 years old. Filing state taxes for free You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Filing state taxes for free Neither you nor your wife is required to file a tax return. Filing state taxes for free You do not have a child. Filing state taxes for free Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Filing state taxes for free Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Filing state taxes for free They can claim exemptions for you and your wife if all the other tests to do so are met. Filing state taxes for free Example 2—return filed to get EIC. Filing state taxes for free The facts are the same as in Example 1except no taxes were taken out of your pay. Filing state taxes for free Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Filing state taxes for free Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Filing state taxes for free Your parents cannot claim an exemption for either you or your wife. Filing state taxes for free Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Filing state taxes for free ) if all of the following statements are true. Filing state taxes for free You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Filing state taxes for free Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Filing state taxes for free You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Filing state taxes for free You lived with that person in the United States for more than half of the year. Filing state taxes for free You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Filing state taxes for free For more details about the tests to be a qualifying child, see Rule 8. Filing state taxes for free If you are a qualifying child of another taxpayer, you cannot claim the EIC. Filing state taxes for free This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Filing state taxes for free Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Filing state taxes for free Example. Filing state taxes for free You lived with your mother all year. Filing state taxes for free You are age 26, unmarried, and permanently and totally disabled. Filing state taxes for free Your only income was from a community center where you went three days a week to answer telephones. Filing state taxes for free You earned $5,000 for the year and provided more than half of your own support. Filing state taxes for free Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Filing state taxes for free She can claim the EIC if she meets all the other requirements. Filing state taxes for free Because you are a qualifying child of your mother, you cannot claim the EIC. Filing state taxes for free This is so even if your mother cannot or does not claim the EIC. Filing state taxes for free Joint returns. Filing state taxes for free   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Filing state taxes for free   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Filing state taxes for free But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Filing state taxes for free Child of person not required to file a return. Filing state taxes for free   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Filing state taxes for free Example 1—return not required. Filing state taxes for free You lived all year with your father. Filing state taxes for free You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Filing state taxes for free You have no other income, no children, and provided more than half of your own support. Filing state taxes for free Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Filing state taxes for free As a result, you are not your father's qualifying child. Filing state taxes for free You can claim the EIC if you meet all the other requirements to do so. Filing state taxes for free Example 2—return filed to get refund of tax withheld. Filing state taxes for free The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Filing state taxes for free He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Filing state taxes for free As a result, you are not your father's qualifying child. Filing state taxes for free You can claim the EIC if you meet all the other requirements to do so. Filing state taxes for free Example 3—return filed to get EIC. Filing state taxes for free The facts are the same as in Example 2 except your father claimed the EIC on his return. Filing state taxes for free Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Filing state taxes for free As a result, you are your father's qualifying child. Filing state taxes for free You cannot claim the EIC. Filing state taxes for free Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Filing state taxes for free If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Filing state taxes for free United States. Filing state taxes for free   This means the 50 states and the District of Columbia. Filing state taxes for free It does not include Puerto Rico or U. Filing state taxes for free S. Filing state taxes for free possessions such as Guam. Filing state taxes for free Homeless shelter. Filing state taxes for free   Your home can be any location where you regularly live. Filing state taxes for free You do not need a traditional home. Filing state taxes for free If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Filing state taxes for free Military personnel stationed outside the United States. Filing state taxes for free   U. Filing state taxes for free S. Filing state taxes for free military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Filing state taxes for free Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Filing state taxes for free You need to know the amount of your earned income to see if you meet the rule in this chapter. Filing state taxes for free You also need to know that amount to figure your EIC. Filing state taxes for free Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing state taxes for free Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Filing state taxes for free Employee pay is earned income only if it is taxable. Filing state taxes for free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Filing state taxes for free But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Filing state taxes for free Earned income is explained in detail in Rule 7 in chapter 1. Filing state taxes for free Figuring earned income. Filing state taxes for free   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Filing state taxes for free   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Filing state taxes for free   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Filing state taxes for free You will then reduce that amount by any amount included on that line and described in the following list. Filing state taxes for free Scholarship or fellowship grants not reported on a Form W-2. Filing state taxes for free A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Filing state taxes for free Inmate's income. Filing state taxes for free Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Filing state taxes for free This includes amounts received for work performed while in a work release program or while in a halfway house. Filing state taxes for free If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Filing state taxes for free Pension or annuity from deferred compensation plans. Filing state taxes for free A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Filing state taxes for free If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Filing state taxes for free This amount may be reported in box 11 of your Form W-2. Filing state taxes for free If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Filing state taxes for free Clergy. Filing state taxes for free   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

New York State Department of State

Website: New York State Department of State

Address: New York State Department of State
Division of Consumer Protection
Consumer Assistance Unit

99 Washington Ave.
Albany, NY 12231-0001

Phone Number: 518-474-8583

Toll-free: 1-800-697-1220

Office of the Attorney General- Albany Office

Website: Office of the Attorney General- Albany Office (Utica office of the attorney general)

Address: Office of the Attorney General- Albany Office
Bureau of Consumer Frauds and Protection
State Capitol
Albany, NY 12224-0341

Phone Number: 518-474-5481

Toll-free: 1-800-771-7755 (NY)

TTY: 1-800-788-9898 (TDD)

Office of the Attorney General- New York City Office

Website: Office of the Attorney General- New York City Office (Utica office of the attorney general)

Address: Office of the Attorney General- New York City Office
Bureau of Consumer Frauds and Protection
120 Broadway, 3rd Floor
New York, NY 10271-0332

Phone Number: 212-416-8300 212-416-8345 (in Spanish)

Toll-free: 1-800-771-7755 (Hotline)

TTY: 1-800-788-9898 (TDD)

Back to Top

Regional Consumer Protection Offices

Suffolk Regional Office of the Attorney General

Website: Suffolk Regional Office of the Attorney General (Utica office of the attorney general)

Address: Suffolk Regional Office of the Attorney General
300 Motor Parkway, Suite 230
Hauppauge, NY 11788

Phone Number: 631-231-2401

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

Syracuse Regional Office of the Attorney General

Website: Syracuse Regional Office of the Attorney General (Utica office of the attorney general)

Address: Syracuse Regional Office of the Attorney General
615 Erie Blvd. W, Suite 102
Syracuse, NY 13204

Phone Number: 315-448-4848

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Utica Regional Office of the Attorney General

Website: Utica Regional Office of the Attorney General (Utica office of the attorney general)

Address: Utica Regional Office of the Attorney General
207 Genesee St., Room 508
Utica, NY 13501

Phone Number: 315-793-2225

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Binghamton Regional Office of the Attorney General

Website: Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Binghamton Regional Office of the Attorney General
State Office Building, 17th Floor
44 Hawley St.
Binghamton, NY 13901

Phone Number: 607-721-8771

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Brooklyn Regional Office Binghamton Regional Office of the Attorney General

Website: Brooklyn Regional Office Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Brooklyn Regional Office Binghamton Regional Office of the Attorney General
55 Hanson Place, Suite 1080
Brooklyn, NY 11217

Phone Number: 718-722-3949

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Buffalo Regional Office of the Attorney General

Website: Buffalo Regional Office of the Attorney General (Utica office of the attorney general)

Address: Buffalo Regional Office of the Attorney General
Main Place Tower, Suite 300A
350 Main St.
Buffalo, NY 14202

Phone Number: 716-853-8404

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Harlem Regional Office of the Attorney General

Website: Harlem Regional Office of the Attorney General (Utica office of the attorney general)

Address: Harlem Regional Office of the Attorney General
163 W. 125th St., Suite 1324
New York, NY 10027

Phone Number: 212-961-4475

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Nassau Regional Office of the Attorney General

Website: Nassau Regional Office of the Attorney General (Utica office of the attorney general)

Address: Nassau Regional Office of the Attorney General
200 Old Country Rd., Suite 240
Mineola, NY 11501

Phone Number: 516-248-3301

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Plattsburgh Regional Office of the Attorney General

Website: Plattsburgh Regional Office of the Attorney General (Utica office of the attorney general)

Address: Plattsburgh Regional Office of the Attorney General
43 Durkee St., Suite 700
Plattsburgh, NY 12901-2958

Phone Number: 518-562-3282

Toll-free: 1-800-771-7755

TTY: 1-800-788-9898

Poughkeepsie Regional Office of the Attorney General

Website: Poughkeepsie Regional Office of the Attorney General (Utica office of the attorney general)

Address: Poughkeepsie Regional Office of the Attorney General
One Civic Center Plaza, Suite 401
Poughkeepsie, NY 12601-3157

Phone Number: 845-485-3900

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Rochester Regional Office of the Attorney General

Website: Rochester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Rochester Regional Office of the Attorney General
144 Exchange Blvd., Suite 200
Rochester, NY 14614-2176

Phone Number: 585-546-7430

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Watertown Regional Office of the Attorney General

Website: Watertown Regional Office of the Attorney General (Utica office of the attorney general)

Address: Watertown Regional Office of the Attorney General
Dulles State Office Building
317 Washington St.
Watertown, NY 13601

Phone Number: 315-785-2444

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Westchester Regional Office of the Attorney General

Website: Westchester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Westchester Regional Office of the Attorney General
101 E. Post Rd.
White Plains, NY 10601-5008

Phone Number: 914-422-8794

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

Back to Top

County Consumer Protection Offices

Albany County Department of Consumer Affairs

Website: Albany County Department of Consumer Affairs

Address: Albany County Department of Consumer Affairs
Consumer Affairs
112 State St., Suite 1207-08
Albany County Office Building
Albany, NY 12207

Phone Number: 518-447-7581

Ulster County Consumer Fraud Bureau

Website: Ulster County Consumer Fraud Bureau

Address: Ulster County Consumer Fraud Bureau
Consumer Fraud Bureau
20 Lucas Ave.
Kingston, NY 12401-3708

Phone Number: 845-340-3260

Nassau County Office of Consumer Affairs

Website: Nassau County Office of Consumer Affairs

Address: Nassau County Office of Consumer Affairs
200 County Seat Dr.
Mineola, NY 11501

Phone Number: 516-571-2600

Orange County Department of Consumer Affairs

Website: Orange County Department of Consumer Affairs

Address: Orange County Department of Consumer Affairs
99 Main St.
Goshen, NY 10924

Phone Number: 845-360-6700

Putnam County Department of Consumer Affairs

Website: Putnam County Department of Consumer Affairs

Address: Putnam County Department of Consumer Affairs
110 Old Route 6, Bldg. 3
Carmel, NY 10512

Phone Number: 845-808-1617

Rockland County Office of Consumer Protection

Website: Rockland County Office of Consumer Protection

Address: Rockland County Office of Consumer Protection
18 New Hempstead Rd., 6th Floor
New City, NY 10956

Phone Number: 845-708-7600

Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Website: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Address: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures
64 Kellar Ave.
Schenectady, NY 12306

Phone Number: 518-356-7473 (Consumer Affairs) 518-356-6795 (Weights & Measures)

Westchester County Department of Consumer Protection

Website: Westchester County Department of Consumer Protection

Address: Westchester County Department of Consumer Protection
148 Martine Ave., Room 407
White Plains, NY 10601

Phone Number: 914-995-2155

Back to Top

City Consumer Protection Offices

Town of Colonie Attorney

Website: Town of Colonie Attorney

Address: Town of Colonie Attorney
Consumer Protection Board
Memorial Town Hall
534 Loudon Rd.
Newtonville, NY 12128

Phone Number: 518-783-2790

Mt. Vernon Office of Consumer Affairs

Website: Mt. Vernon Office of Consumer Affairs

Address: Mt. Vernon Office of Consumer Affairs
City Hall
One Roosevelt Square
Mount Vernon, NY 10550

Phone Number: 914-665-2433

New York City Department of Consumer Affairs

Website: New York City Department of Consumer Affairs

Address: New York City Department of Consumer Affairs
42 Broadway, 9th Floor
New York, NY 10004

Phone Number: 212-639-9675

TTY: 212-487-2710

Yonkers Consumer Protection Bureau

Website: Yonkers Consumer Protection Bureau

Address: Yonkers Consumer Protection Bureau
87 Nepperhan Ave., Room 212
Yonkers, NY 10701

Phone Number: 914-377-3000 (Helpline)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Banking Department

Website: Banking Department

Address: Banking Department
Consumer Help Unit
25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Financial Services

Website: Department of Financial Services

Address: Department of Financial Services
Insurance Department
Consumer Assistance Unit

One Commerce Plaza
Albany, NY 12257

Phone Number: 518-474-6600

Toll-free: 1-800-342-3736 (NY)

Insurance Department

Website: Insurance Department

Address: Insurance Department
Insurance Division
Consumer Assistance Unit

25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Attorney General

Website: Office of the Attorney General (Utica office of the attorney general)

Address: Office of the Attorney General
Investor Protection Bureau
120 Broadway, 23rd Floor
New York, NY 10271

Phone Number: 212-416-8222

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Service

Website: Department of Public Service

Address: Department of Public Service
Office of Consumer Services
3 Empire State Plaza
Albany, NY 12223

Toll-free: 1-800-342-3377
1-800-342-3355 (Termination) 1-800-342-3355 (Termination)

TTY: 1-800-662-1220

Back to Top

The Filing State Taxes For Free

Filing state taxes for free Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Filing state taxes for free Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Filing state taxes for free Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Filing state taxes for free Any forgiven tax liability owed to the IRS will not have to be paid. Filing state taxes for free Any forgiven tax liability that has already been paid will be refunded. Filing state taxes for free (See Refund of Taxes Paid, later. Filing state taxes for free ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Filing state taxes for free Then read Amount of Tax Forgiven. Filing state taxes for free Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Filing state taxes for free Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Filing state taxes for free See Minimum Amount of Relief later under Amount of Tax Forgiven. Filing state taxes for free Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Filing state taxes for free Oklahoma City attack. Filing state taxes for free   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Filing state taxes for free Example 1. Filing state taxes for free A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Filing state taxes for free His income tax is forgiven for 1994 and 1995. Filing state taxes for free Example 2. Filing state taxes for free A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Filing state taxes for free She subsequently died of her wounds in 1996. Filing state taxes for free Her income tax is forgiven for 1994, 1995, and 1996. Filing state taxes for free September 11 attacks and anthrax attacks. Filing state taxes for free   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Filing state taxes for free Example 1. Filing state taxes for free A Pentagon employee died in the September 11 attack. Filing state taxes for free Her income tax is forgiven for 2000 and 2001. Filing state taxes for free Example 2. Filing state taxes for free A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Filing state taxes for free His income tax liability is forgiven for 2000, 2001, and 2002. Filing state taxes for free Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Filing state taxes for free On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Filing state taxes for free To figure the tax to be forgiven, use the following worksheets. Filing state taxes for free Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Filing state taxes for free Use Worksheet B for any eligible year the decedent filed a joint return. Filing state taxes for free See the illustrated Worksheet B near the end of this publication. Filing state taxes for free Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Filing state taxes for free Instead, complete Worksheet C and file a return for the decedent's last tax year. Filing state taxes for free See Minimum Amount of Relief, later. Filing state taxes for free If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Filing state taxes for free In English–7 a. Filing state taxes for free m. Filing state taxes for free to 10 p. Filing state taxes for free m. Filing state taxes for free local time. Filing state taxes for free In Spanish–8 a. Filing state taxes for free m. Filing state taxes for free to 9:30 p. Filing state taxes for free m. Filing state taxes for free local time. Filing state taxes for free Both spouses died. Filing state taxes for free   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Filing state taxes for free Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Filing state taxes for free If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Filing state taxes for free However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Filing state taxes for free The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Filing state taxes for free Residents of community property states. Filing state taxes for free   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Filing state taxes for free Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Filing state taxes for free Worksheet B. Filing state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing state taxes for free 1       2 Enter the decedent's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 2       3 Enter the decedent's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing state taxes for free See the instructions. Filing state taxes for free 4       5 Subtract line 4 from line 3. Filing state taxes for free 5       6 Enter the surviving spouse's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 6       7 Enter the surviving spouse's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing state taxes for free 8       9 Subtract line 8 from line 7. Filing state taxes for free 9       10 Add lines 5 and 9. Filing state taxes for free 10       11 Enter the total tax from the joint return. Filing state taxes for free See Table 1 on page 5 for the line number for years before 2002. Filing state taxes for free 11       12 Add lines 4 and 8. Filing state taxes for free 12       13 Subtract line 12 from line 11. Filing state taxes for free 13       14 Divide line 5 by line 10. Filing state taxes for free Enter the result as a decimal. Filing state taxes for free 14       15 Tax to be forgiven. Filing state taxes for free Multiply line 13 by line 14 and enter the result. Filing state taxes for free 15       Note. Filing state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing state taxes for free The IRS will determine the amount to be refunded. Filing state taxes for free Worksheet B. Filing state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing state taxes for free 1       2 Enter the decedent's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 2       3 Enter the decedent's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing state taxes for free See the instructions. Filing state taxes for free 4       5 Subtract line 4 from line 3. Filing state taxes for free 5       6 Enter the surviving spouse's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 6       7 Enter the surviving spouse's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing state taxes for free 8       9 Subtract line 8 from line 7. Filing state taxes for free 9       10 Add lines 5 and 9. Filing state taxes for free 10       11 Enter the total tax from the joint return. Filing state taxes for free See Table 1 on page 5 for the line number for years before 2002. Filing state taxes for free 11       12 Add lines 4 and 8. Filing state taxes for free 12       13 Subtract line 12 from line 11. Filing state taxes for free 13       14 Divide line 5 by line 10. Filing state taxes for free Enter the result as a decimal. Filing state taxes for free 14       15 Tax to be forgiven. Filing state taxes for free Multiply line 13 by line 14 and enter the result. Filing state taxes for free 15       Note. Filing state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing state taxes for free The IRS will determine the amount to be refunded. Filing state taxes for free Instructions for Worksheet B Table 1. Filing state taxes for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Filing state taxes for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Filing state taxes for free ** File Form 4506 to get a transcript of the decedent's account. Filing state taxes for free Table 1. Filing state taxes for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Filing state taxes for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Filing state taxes for free ** File Form 4506 to get a transcript of the decedent's account. Filing state taxes for free Lines 2 and 6. Filing state taxes for free   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Filing state taxes for free   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Filing state taxes for free Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Filing state taxes for free Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Filing state taxes for free   Allocate business deductions to the owner of the business. Filing state taxes for free Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Filing state taxes for free Lines 3 and 7. Filing state taxes for free   Figure the total tax as if a separate return had been filed. Filing state taxes for free The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Filing state taxes for free When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Filing state taxes for free   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Filing state taxes for free If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Filing state taxes for free Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Filing state taxes for free Line 4. Filing state taxes for free   Enter the total, if any, of the following taxes. Filing state taxes for free Self-employment tax. Filing state taxes for free Social security and Medicare tax on tip income not reported to employer. Filing state taxes for free Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing state taxes for free Tax on excess accumulation in qualified retirement plans. Filing state taxes for free Household employment taxes. Filing state taxes for free Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing state taxes for free Tax on golden parachute payments. Filing state taxes for free Minimum Amount of Relief The minimum amount of relief is $10,000. Filing state taxes for free If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Filing state taxes for free The IRS will refund the difference as explained under Refund of Taxes Paid. Filing state taxes for free Use Worksheet C to figure the additional tax payment. Filing state taxes for free But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Filing state taxes for free Example 1. Filing state taxes for free An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Filing state taxes for free The $6,400 is eligible for forgiveness. Filing state taxes for free The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Filing state taxes for free Example 2. Filing state taxes for free A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Filing state taxes for free The IRS will treat $10,000 as a tax payment for 2001. Filing state taxes for free Income received after date of death. Filing state taxes for free   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Filing state taxes for free Examples are the final paycheck or dividends on stock owned by the decedent. Filing state taxes for free However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Filing state taxes for free Nonqualifying income. Filing state taxes for free   The following income is not exempt from tax. Filing state taxes for free The tax on it is not eligible for forgiveness. Filing state taxes for free Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Filing state taxes for free Amounts that would not have been payable but for an action taken after September 11, 2001. Filing state taxes for free The following are examples of nonqualifying income. Filing state taxes for free Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Filing state taxes for free Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Filing state taxes for free Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Filing state taxes for free Interest on savings bonds cashed by the beneficiary of the decedent. Filing state taxes for free If you are responsible for the estate of a decedent, see Publication 559. Filing state taxes for free Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Filing state taxes for free Instructions for lines 2–9 of Worksheet C. Filing state taxes for free   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Filing state taxes for free To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Filing state taxes for free Or, if special requirements are met, you can use the alternative computation instead. Filing state taxes for free See Alternative computation, later. Filing state taxes for free   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Filing state taxes for free Use Form 1041 to figure what the taxable income would be without including the exempt income. Filing state taxes for free Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Filing state taxes for free Alternative computation. Filing state taxes for free   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Filing state taxes for free You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Filing state taxes for free The estate claimed an income distribution deduction on line 18 (Form 1041). Filing state taxes for free Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Filing state taxes for free If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Filing state taxes for free If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Filing state taxes for free Complete the rest of Worksheet C to determine the additional payment allowed. Filing state taxes for free Worksheet C. Filing state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing state taxes for free 1 Minimum relief amount. Filing state taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing state taxes for free 3       4 Add lines 2 and 3. Filing state taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing state taxes for free (See Income received after date of death on page 5. Filing state taxes for free ) 5       6 Add lines 4 and 5. Filing state taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing state taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing state taxes for free 8       9 Tax on exempt income. Filing state taxes for free Subtract line 8 from line 7. Filing state taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing state taxes for free 10       11 Add lines 9 and 10. Filing state taxes for free 11   12 Additional payment allowed. Filing state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. Filing state taxes for free No additional amount is allowed as a tax payment. Filing state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. Filing state taxes for free 12   Note. Filing state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing state taxes for free Write "Sec. Filing state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. Filing state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing state taxes for free Write “Sec. Filing state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing state taxes for free Worksheet C. Filing state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing state taxes for free 1 Minimum relief amount. Filing state taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing state taxes for free 3       4 Add lines 2 and 3. Filing state taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing state taxes for free (See Income received after date of death on page 5. Filing state taxes for free ) 5       6 Add lines 4 and 5. Filing state taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing state taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing state taxes for free 8       9 Tax on exempt income. Filing state taxes for free Subtract line 8 from line 7. Filing state taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing state taxes for free 10       11 Add lines 9 and 10. Filing state taxes for free 11   12 Additional payment allowed. Filing state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. Filing state taxes for free No additional amount is allowed as a tax payment. Filing state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. Filing state taxes for free 12   Note. Filing state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing state taxes for free Write "Sec. Filing state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. Filing state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing state taxes for free Write “Sec. Filing state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing state taxes for free Worksheet D. Filing state taxes for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Filing state taxes for free (See Income received after date of death on page 5. Filing state taxes for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Filing state taxes for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Filing state taxes for free 5   6 Estate's tax on exempt income. Filing state taxes for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Filing state taxes for free Figure the total tax that would have been payable by all beneficiaries. Filing state taxes for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Filing state taxes for free Add the amounts by which each beneficiary's income tax is increased. Filing state taxes for free 7   8 Add lines 6 and 7. Filing state taxes for free Enter this amount on line 9 of Worksheet C. Filing state taxes for free 8   Worksheet D. Filing state taxes for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Filing state taxes for free (See Income received after date of death on page 5. Filing state taxes for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Filing state taxes for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Filing state taxes for free 5   6 Estate's tax on exempt income. Filing state taxes for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Filing state taxes for free Figure the total tax that would have been payable by all beneficiaries. Filing state taxes for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Filing state taxes for free Add the amounts by which each beneficiary's income tax is increased. Filing state taxes for free 7   8 Add lines 6 and 7. Filing state taxes for free Enter this amount on line 9 of Worksheet C. Filing state taxes for free 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Filing state taxes for free Income tax liabilities that have been paid. Filing state taxes for free Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Filing state taxes for free See Minimum Amount of Relief, earlier. Filing state taxes for free Example 1. Filing state taxes for free A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Filing state taxes for free The total, $14,000, is eligible for tax forgiveness. Filing state taxes for free However, he paid only $13,000 of that amount. Filing state taxes for free The IRS will refund the $13,000 paid. Filing state taxes for free Example 2. Filing state taxes for free A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Filing state taxes for free The child qualifies for the minimum relief of $10,000. Filing state taxes for free The $10,000 is treated as a tax payment for 2001 and will be refunded. Filing state taxes for free Period for filing a claim for credit or refund. Filing state taxes for free   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Filing state taxes for free For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Filing state taxes for free To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Filing state taxes for free Extension of time for victims of Oklahoma City attack. Filing state taxes for free   The period described above has been extended for victims of the Oklahoma City attack. Filing state taxes for free Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Filing state taxes for free How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Filing state taxes for free Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Filing state taxes for free Return required but not yet filed. Filing state taxes for free   File Form 1040 if the decedent was a U. Filing state taxes for free S. Filing state taxes for free citizen or resident. Filing state taxes for free File Form 1040NR if the decedent was a nonresident alien. Filing state taxes for free A nonresident alien is someone who is not a U. Filing state taxes for free S. Filing state taxes for free citizen or resident. Filing state taxes for free Return required and already filed. Filing state taxes for free   File a separate Form 1040X for each year you are claiming tax relief. Filing state taxes for free Return not required and not filed. Filing state taxes for free   File Form 1040 only for the year of death if the decedent was a U. Filing state taxes for free S. Filing state taxes for free citizen or resident. Filing state taxes for free File Form 1040NR if the decedent was a nonresident alien. Filing state taxes for free Return not required but already filed. Filing state taxes for free   File Form 1040X only for the year of death. Filing state taxes for free How to complete the returns. Filing state taxes for free   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Filing state taxes for free Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Filing state taxes for free If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Filing state taxes for free If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Filing state taxes for free Also, please write one of the following across the top of page 1 of each return. Filing state taxes for free KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Filing state taxes for free ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Filing state taxes for free If you need a copy, use Form 4506. Filing state taxes for free The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Filing state taxes for free Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Filing state taxes for free Send Form 4506 to the address shown in the form instructions. Filing state taxes for free Taxpayer identification number. Filing state taxes for free   A taxpayer identification number must be furnished on the decedent's returns. Filing state taxes for free This is usually the decedent's social security number (SSN). Filing state taxes for free However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Filing state taxes for free If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Filing state taxes for free S. Filing state taxes for free income tax return for any tax year, do not apply for an ITIN. Filing state taxes for free You may claim a refund by filing Form 1040NR without an SSN or ITIN. Filing state taxes for free Necessary Documents Please attach the following documents to the return or amended return. Filing state taxes for free Proof of death. Filing state taxes for free   Attach a copy of the death certificate. Filing state taxes for free If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Filing state taxes for free Form 1310. Filing state taxes for free   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Filing state taxes for free You are a surviving spouse filing an original or amended joint return with the decedent. Filing state taxes for free You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Filing state taxes for free A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Filing state taxes for free A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Filing state taxes for free      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Filing state taxes for free Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Filing state taxes for free Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Filing state taxes for free Use one of the addresses shown below. Filing state taxes for free Where you file the returns or claims depends on whether you use the U. Filing state taxes for free S. Filing state taxes for free Postal Service or a private delivery service. Filing state taxes for free Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Filing state taxes for free U. Filing state taxes for free S. Filing state taxes for free Postal Service. Filing state taxes for free   If you use the U. Filing state taxes for free S. Filing state taxes for free Postal Service, file these returns and claims at the following address. Filing state taxes for free Internal Revenue Service P. Filing state taxes for free O. Filing state taxes for free Box 4053 Woburn, MA 01888 Private delivery service. Filing state taxes for free   Private delivery services cannot deliver items to P. Filing state taxes for free O. Filing state taxes for free boxes. Filing state taxes for free If you use a private delivery service, file these returns and claims at the following address. Filing state taxes for free Internal Revenue Service Stop 661 310 Lowell St. Filing state taxes for free Andover, MA 01810 Designated private delivery services. Filing state taxes for free   You can use the following private delivery services to file these returns and claims. Filing state taxes for free Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Filing state taxes for free DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Filing state taxes for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Filing state taxes for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing state taxes for free M. Filing state taxes for free , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing state taxes for free The private delivery service can tell you how to get written proof of the mailing date. Filing state taxes for free Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Filing state taxes for free September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Filing state taxes for free Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Filing state taxes for free These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Filing state taxes for free No withholding applies to these payments. Filing state taxes for free Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Filing state taxes for free Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Filing state taxes for free Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Filing state taxes for free (A personal residence can be a rented residence or one you own. Filing state taxes for free ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Filing state taxes for free Qualified disaster relief payments also include the following. Filing state taxes for free Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Filing state taxes for free Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Filing state taxes for free Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Filing state taxes for free Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Filing state taxes for free Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Filing state taxes for free Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Filing state taxes for free However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Filing state taxes for free If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Filing state taxes for free For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Filing state taxes for free If that period has expired, you are granted an extension. Filing state taxes for free You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Filing state taxes for free On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Filing state taxes for free 102(b)(2). Filing state taxes for free ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Filing state taxes for free The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Filing state taxes for free Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Filing state taxes for free Bureau of Justice Assistance payments. Filing state taxes for free   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Filing state taxes for free Government plan annuity. Filing state taxes for free   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Filing state taxes for free This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Filing state taxes for free For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Filing state taxes for free More information. Filing state taxes for free   For more information, see Publication 559. Filing state taxes for free Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Filing state taxes for free The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Filing state taxes for free If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Filing state taxes for free Affected taxpayers. Filing state taxes for free   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Filing state taxes for free Any individual whose main home is located in a covered area (defined later). Filing state taxes for free Any business entity or sole proprietor whose principal place of business is located in a covered area. Filing state taxes for free Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Filing state taxes for free The main home or principal place of business does not have to be located in the covered area. Filing state taxes for free Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Filing state taxes for free Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Filing state taxes for free The spouse on a joint return with a taxpayer who is eligible for postponements. Filing state taxes for free Any other person determined by the IRS to be affected by a terrorist attack. Filing state taxes for free Covered area. Filing state taxes for free   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Filing state taxes for free Abatement of interest. Filing state taxes for free   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Filing state taxes for free Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Filing state taxes for free You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Filing state taxes for free The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Filing state taxes for free The due date (with extensions) for the 2000 return. Filing state taxes for free For more information about disaster area losses, see Publication 547. Filing state taxes for free Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Filing state taxes for free The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Filing state taxes for free The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Filing state taxes for free These credits may reduce or eliminate the estate tax due. Filing state taxes for free A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Filing state taxes for free Recovery from the September 11th Victim Compensation Fund. Filing state taxes for free   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Filing state taxes for free However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Filing state taxes for free Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Filing state taxes for free Which estates must file a return. Filing state taxes for free   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Filing state taxes for free S. Filing state taxes for free citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Filing state taxes for free Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Filing state taxes for free Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Filing state taxes for free S. Filing state taxes for free Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Filing state taxes for free Where to file. Filing state taxes for free   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Filing state taxes for free Internal Revenue Service E & G Department/Stop 824T 201 W. Filing state taxes for free Rivercenter Blvd. Filing state taxes for free Covington, KY 41011 More information. Filing state taxes for free   For more information on the federal estate tax, see the instructions for Form 706. Filing state taxes for free Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Filing state taxes for free The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Filing state taxes for free However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Filing state taxes for free For information about these requirements, see Internal Revenue Code section 5891. Filing state taxes for free Worksheet B Illustrated. Filing state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing state taxes for free 1 2000 2001   2 Enter the decedent's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 2 $17,259 $14,295   3 Enter the decedent's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing state taxes for free See the instructions. Filing state taxes for free 4 3,532 3,109   5 Subtract line 4 from line 3. Filing state taxes for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions for line 2. Filing state taxes for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing state taxes for free 8 0 0   9 Subtract line 8 from line 7. Filing state taxes for free 9 5,277 5,391   10 Add lines 5 and 9. Filing state taxes for free 10 7,868 7,532   11 Enter the total tax from the joint return. Filing state taxes for free See Table 1 on page 5 for the line number for years before 2002. Filing state taxes for free 11 10,789 9,728   12 Add lines 4 and 8. Filing state taxes for free 12 3,532 3,109   13 Subtract line 12 from line 11. Filing state taxes for free 13 7,257 6,619   14 Divide line 5 by line 10. Filing state taxes for free Enter the result as a decimal. Filing state taxes for free 14 . Filing state taxes for free 329 . Filing state taxes for free 284   15 Tax to be forgiven. Filing state taxes for free Multiply line 13 by line 14 and enter the result. Filing state taxes for free 15 $2,388 $1,880   Note. Filing state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing state taxes for free The IRS will determine the amount to be refunded. Filing state taxes for free Worksheet B Illustrated. Filing state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing state taxes for free 1 2000 2001   2 Enter the decedent's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 2 $17,259 $14,295   3 Enter the decedent's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing state taxes for free See the instructions. Filing state taxes for free 4 3,532 3,109   5 Subtract line 4 from line 3. Filing state taxes for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions for line 2. Filing state taxes for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing state taxes for free 8 0 0   9 Subtract line 8 from line 7. Filing state taxes for free 9 5,277 5,391   10 Add lines 5 and 9. Filing state taxes for free 10 7,868 7,532   11 Enter the total tax from the joint return. Filing state taxes for free See Table 1 on page 5 for the line number for years before 2002. Filing state taxes for free 11 10,789 9,728   12 Add lines 4 and 8. Filing state taxes for free 12 3,532 3,109   13 Subtract line 12 from line 11. Filing state taxes for free 13 7,257 6,619   14 Divide line 5 by line 10. Filing state taxes for free Enter the result as a decimal. Filing state taxes for free 14 . Filing state taxes for free 329 . Filing state taxes for free 284   15 Tax to be forgiven. Filing state taxes for free Multiply line 13 by line 14 and enter the result. Filing state taxes for free 15 $2,388 $1,880   Note. Filing state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing state taxes for free The IRS will determine the amount to be refunded. Filing state taxes for free Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Filing state taxes for free They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Filing state taxes for free The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Filing state taxes for free After the husband died, his estate received income of $4,000. Filing state taxes for free Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Filing state taxes for free This net profit is exempt from income tax as explained earlier under Income received after date of death. Filing state taxes for free The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Filing state taxes for free To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Filing state taxes for free She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Filing state taxes for free To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Filing state taxes for free To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Filing state taxes for free   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Filing state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing state taxes for free 1 Minimum relief amount. Filing state taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Filing state taxes for free 3 0     4 Add lines 2 and 3. Filing state taxes for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Filing state taxes for free (See Income received after date of death on page 5. Filing state taxes for free ) 5 1,000     6 Add lines 4 and 5. Filing state taxes for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Filing state taxes for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Filing state taxes for free 8 435     9 Tax on exempt income. Filing state taxes for free Subtract line 8 from line 7. Filing state taxes for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing state taxes for free 10 4,268     11 Add lines 9 and 10. Filing state taxes for free 11 $4,543 12 Additional payment allowed. Filing state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. Filing state taxes for free No additional amount is allowed as a tax payment. Filing state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. Filing state taxes for free 12 $5,457 Note. Filing state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing state taxes for free Write "Sec. Filing state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. Filing state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing state taxes for free Write “Sec. Filing state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing state taxes for free Worksheet C Illustrated. Filing state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Filing state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing state taxes for free 1 Minimum relief amount. Filing state taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Filing state taxes for free 3 0     4 Add lines 2 and 3. Filing state taxes for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Filing state taxes for free (See Income received after date of death on page 5. Filing state taxes for free ) 5 1,000     6 Add lines 4 and 5. Filing state taxes for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Filing state taxes for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Filing state taxes for free 8 435     9 Tax on exempt income. Filing state taxes for free Subtract line 8 from line 7. Filing state taxes for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing state taxes for free 10 4,268     11 Add lines 9 and 10. Filing state taxes for free 11 $4,543 12 Additional payment allowed. Filing state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. Filing state taxes for free No additional amount is allowed as a tax payment. Filing state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. Filing state taxes for free 12 $5,457 Note. Filing state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing state taxes for free Write "Sec. Filing state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. Filing state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing state taxes for free Write “Sec. Filing state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing state taxes for free Additional Worksheets The following additional worksheets are provided for your convenience. Filing state taxes for free Worksheet A. Filing state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Filing state taxes for free 1       2 Enter the total tax from the decedent's income tax return. Filing state taxes for free See Table 1 on page 5 for the line number for years before 2002. Filing state taxes for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Filing state taxes for free (These taxes are not eligible for forgiveness. Filing state taxes for free )           a Self-employment tax. Filing state taxes for free 3a         b Social security and Medicare tax on tip income not reported to employer. Filing state taxes for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing state taxes for free 3c         d Tax on excess accumulation in qualified retirement plans. Filing state taxes for free 3d         e Household employment taxes. Filing state taxes for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing state taxes for free 3f         g Tax on golden parachute payments. Filing state taxes for free 3g       4 Add lines 3a through 3g. Filing state taxes for free 4       5 Tax to be forgiven. Filing state taxes for free Subtract line 4 from line 2. Filing state taxes for free 5       Note. Filing state taxes for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Filing state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Filing state taxes for free The IRS will determine the amount to be refunded. Filing state taxes for free Worksheet A. Filing state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Filing state taxes for free 1       2 Enter the total tax from the decedent's income tax return. Filing state taxes for free See Table 1 on page 5 for the line number for years before 2002. Filing state taxes for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Filing state taxes for free (These taxes are not eligible for forgiveness. Filing state taxes for free )           a Self-employment tax. Filing state taxes for free 3a         b Social security and Medicare tax on tip income not reported to employer. Filing state taxes for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Filing state taxes for free 3c         d Tax on excess accumulation in qualified retirement plans. Filing state taxes for free 3d         e Household employment taxes. Filing state taxes for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Filing state taxes for free 3f         g Tax on golden parachute payments. Filing state taxes for free 3g       4 Add lines 3a through 3g. Filing state taxes for free 4       5 Tax to be forgiven. Filing state taxes for free Subtract line 4 from line 2. Filing state taxes for free 5       Note. Filing state taxes for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Filing state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Filing state taxes for free The IRS will determine the amount to be refunded. Filing state taxes for free Worksheet B. Filing state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing state taxes for free 1       2 Enter the decedent's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 2       3 Enter the decedent's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing state taxes for free See the instructions. Filing state taxes for free 4       5 Subtract line 4 from line 3. Filing state taxes for free 5       6 Enter the surviving spouse's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 6       7 Enter the surviving spouse's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing state taxes for free 8       9 Subtract line 8 from line 7. Filing state taxes for free 9       10 Add lines 5 and 9. Filing state taxes for free 10       11 Enter the total tax from the joint return. Filing state taxes for free See Table 1 on page 5 for the line number for years before 2002. Filing state taxes for free 11       12 Add lines 4 and 8. Filing state taxes for free 12       13 Subtract line 12 from line 11. Filing state taxes for free 13       14 Divide line 5 by line 10. Filing state taxes for free Enter the result as a decimal. Filing state taxes for free 14       15 Tax to be forgiven. Filing state taxes for free Multiply line 13 by line 14 and enter the result. Filing state taxes for free 15       Note. Filing state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing state taxes for free The IRS will determine the amount to be refunded. Filing state taxes for free Worksheet B. Filing state taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Filing state taxes for free 1       2 Enter the decedent's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 2       3 Enter the decedent's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Filing state taxes for free See the instructions. Filing state taxes for free 4       5 Subtract line 4 from line 3. Filing state taxes for free 5       6 Enter the surviving spouse's taxable income. Filing state taxes for free Figure taxable income as if a separate return had been filed. Filing state taxes for free See the instructions. Filing state taxes for free 6       7 Enter the surviving spouse's total tax. Filing state taxes for free See the instructions. Filing state taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Filing state taxes for free 8       9 Subtract line 8 from line 7. Filing state taxes for free 9       10 Add lines 5 and 9. Filing state taxes for free 10       11 Enter the total tax from the joint return. Filing state taxes for free See Table 1 on page 5 for the line number for years before 2002. Filing state taxes for free 11       12 Add lines 4 and 8. Filing state taxes for free 12       13 Subtract line 12 from line 11. Filing state taxes for free 13       14 Divide line 5 by line 10. Filing state taxes for free Enter the result as a decimal. Filing state taxes for free 14       15 Tax to be forgiven. Filing state taxes for free Multiply line 13 by line 14 and enter the result. Filing state taxes for free 15       Note. Filing state taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Filing state taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Filing state taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Filing state taxes for free The IRS will determine the amount to be refunded. Filing state taxes for free Worksheet C. Filing state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Filing state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing state taxes for free 1 Minimum tax forgiveness. Filing state taxes for free Note. Filing state taxes for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing state taxes for free 3       4 Add lines 2 and 3. Filing state taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing state taxes for free (See Income received after date of death on page 5. Filing state taxes for free ) 5       6 Add lines 4 and 5. Filing state taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing state taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing state taxes for free 8       9 Tax on exempt income. Filing state taxes for free Subtract line 8 from line 7. Filing state taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing state taxes for free 10       11 Add lines 9 and 10. Filing state taxes for free 11   12 Additional payment allowed. Filing state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. Filing state taxes for free No additional amount is allowed as a tax payment. Filing state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. Filing state taxes for free 12   Note. Filing state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing state taxes for free Write "Sec. Filing state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. Filing state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing state taxes for free Write “Sec. Filing state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing state taxes for free Worksheet C. Filing state taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Filing state taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Filing state taxes for free 1 Minimum tax forgiveness. Filing state taxes for free Note. Filing state taxes for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Filing state taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Filing state taxes for free 3       4 Add lines 2 and 3. Filing state taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Filing state taxes for free (See Income received after date of death on page 5. Filing state taxes for free ) 5       6 Add lines 4 and 5. Filing state taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Filing state taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Filing state taxes for free 8       9 Tax on exempt income. Filing state taxes for free Subtract line 8 from line 7. Filing state taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Filing state taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Filing state taxes for free 10       11 Add lines 9 and 10. Filing state taxes for free 11   12 Additional payment allowed. Filing state taxes for free If line 11 is $10,000 or more, enter -0- and stop here. Filing state taxes for free No additional amount is allowed as a tax payment. Filing state taxes for free Otherwise, subtract line 11 from line 1 and enter the result. Filing state taxes for free 12   Note. Filing state taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Filing state taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Filing state taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Filing state taxes for free Write "Sec. Filing state taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. Filing state taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. Filing state taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Filing state taxes for free Write “Sec. Filing state taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. Filing state taxes for free How To Get Tax Help Special IRS assistance. Filing state taxes for free   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Filing state taxes for free We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Filing state taxes for free Call 1–866–562–5227 Monday through Friday In English–7 a. Filing state taxes for free m. Filing state taxes for free to 10 p. Filing state taxes for free m. Filing state taxes for free local time In Spanish–8 a. Filing state taxes for free m. Filing state taxes for free to 9:30 p. Filing state taxes for free m. Filing state taxes for free local time   The IRS web site at www. Filing state taxes for free irs. Filing state taxes for free gov has notices and other tax relief information. Filing state taxes for free Check it periodically for any new guidance or to see if Congress has enacted new legislation. Filing state taxes for free   Business taxpayers affected by the attacks can e-mail their questions to corp. Filing state taxes for free disaster. Filing state taxes for free relief@irs. Filing state taxes for free gov. Filing state taxes for free   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Filing state taxes for free fema. Filing state taxes for free gov. Filing state taxes for free Other help from the IRS. Filing state taxes for free   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Filing state taxes for free By selecting the method that is best for you, you will have quick and easy access to tax help. Filing state taxes for free Contacting your Taxpayer Advocate. Filing state taxes for free   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Filing state taxes for free   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Filing state taxes for free While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Filing state taxes for free   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Filing state taxes for free Call the IRS at 1–800–829–1040. Filing state taxes for free Call, write, or fax the Taxpayer Advocate office in your area. Filing state taxes for free Call 1–800–829–4059 if you are a TTY/TDD user. Filing state taxes for free   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Filing state taxes for free Free tax services. Filing state taxes for free   To find out what services are available, get Publication 910, Guide to Free Tax Services. Filing state taxes for free It contains a list of free tax publications and an index of tax topics. Filing state taxes for free It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Filing state taxes for free Personal computer. Filing state taxes for free With your personal computer and modem, you can access the IRS on the Internet at www. Filing state taxes for free irs. Filing state taxes for free gov. Filing state taxes for free While visiting our web site, you can: Find answers to questions you may have. Filing state taxes for free Download forms and publications or search for forms and pub