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 Tax Return

Free Federal And State Tax ReturnFile 1040ezIrs Forms 1040ez 2011File Ez Online1040 Tax FormAarp State Tax Filing For SeniorsDoes A Student Need To File TaxesEz Tax Form 2011Free H&r Block2011 Taxact Deluxe Unlock CodeFree Website To File State TaxesState Tax Filing FormFree State Tax Preparation And FilingCan Tax Form 1040x Be Filed OnlineFreefile Com1040a 2012 Instructions1040ez Form For 20122010 Tax Return FormsFree Online TaxesTurbotax Free State FilingFree E File 20111040 Ez File1040nr FreeWww Irs Gov Efile2010 1040ezFederal Income Tax Forms For 2012Illinois 1040xState Tax Filing FormsCan I Efile Form 1040xAmend 2009 Tax Return OnlineAmendment Tax FormCan I Still File My 2011 Tax ReturnAmended Utah State Tax ReturnNeed To File My 2011 Taxes2012 Tax How ComNeed 2009 TaxesAmending 2011 TaxesTurbotax Business Federal E File 2012 For Pc DownloadFile 2011 Income Tax1040ez Form Online

Filing Tax Return

Filing tax return Publication 15-A - Additional Material Prev  Up  Next   Home   More Online Publications
Español

The Filing Tax Return

Filing tax return 34. Filing tax return   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Filing tax return The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Filing tax return This chapter explains the following. Filing tax return Who is a qualifying child. Filing tax return The amount of the credit. Filing tax return How to claim the credit. Filing tax return The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Filing tax return If you have no tax. Filing tax return   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Filing tax return If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Filing tax return However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Filing tax return Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Filing tax return S. Filing tax return citizen, a U. Filing tax return S. Filing tax return national, or a resident of the United States. Filing tax return If the child was adopted, see Adopted child , later. Filing tax return For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Filing tax return Example 1. Filing tax return Your son turned 17 on December 30, 2013. Filing tax return He is a citizen of the United States and you claimed him as a dependent on your return. Filing tax return He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Filing tax return Example 2. Filing tax return Your daughter turned 8 years old in 2013. Filing tax return She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Filing tax return She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Filing tax return Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Filing tax return   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Filing tax return   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Filing tax return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Filing tax return For more information about the substantial presence test, see Publication 519, U. Filing tax return S. Filing tax return Tax Guide for Aliens. Filing tax return Adopted child. Filing tax return   An adopted child is always treated as your own child. Filing tax return An adopted child includes a child lawfully placed with you for legal adoption. Filing tax return   If you are a U. Filing tax return S. Filing tax return citizen or U. Filing tax return S. Filing tax return national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Filing tax return Exceptions to time lived with you. Filing tax return   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Filing tax return Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Filing tax return   There are also exceptions for kidnapped children and children of divorced or separated parents. Filing tax return For details, see Residency Test in chapter 3. Filing tax return Qualifying child of more than one person. Filing tax return   A special rule applies if your qualifying child is the qualifying child of more than one person. Filing tax return For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Filing tax return Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Filing tax return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Filing tax return The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Filing tax return If this amount is zero, you cannot take this credit because there is no tax to reduce. Filing tax return But you may be able to take the additional child tax credit. Filing tax return See Additional Child Tax Credit , later. Filing tax return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Filing tax return Married filing jointly - $110,000. Filing tax return Single, head of household, or qualifying widow(er) - $75,000. Filing tax return Married filing separately - $55,000. Filing tax return Modified AGI. Filing tax return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Filing tax return Any amount excluded from income because of the exclusion of income from  Puerto Rico. Filing tax return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Filing tax return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Filing tax return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Filing tax return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Filing tax return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Filing tax return   If you do not have any of the above, your modified AGI is the same as your AGI. Filing tax return AGI. Filing tax return   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Filing tax return Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Filing tax return You cannot claim the child tax credit on Form 1040EZ. Filing tax return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Filing tax return If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Filing tax return To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Filing tax return If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Filing tax return If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Filing tax return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Filing tax return The additional child tax credit may give you a refund even if you do not owe any tax. Filing tax return How to claim the additional child tax credit. Filing tax return   To claim the additional child tax credit, follow the steps below. Filing tax return Make sure you figured the amount, if any, of your child tax credit. Filing tax return See Claiming the Credit , earlier. Filing tax return If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Filing tax return If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Filing tax return Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Filing tax return Part I is distinct and separate from Parts II–IV. Filing tax return If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Filing tax return Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Filing tax return When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Filing tax return If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Filing tax return Parts II–IV Parts II–IV help you figure your additional child tax credit. Filing tax return Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Filing tax return See How to claim the additional child tax credit , earlier. Filing tax return Prev  Up  Next   Home   More Online Publications