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Free 2009 Tax Software

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Free 2009 Tax Software

Free 2009 tax software 4. Free 2009 tax software   Filing U. Free 2009 tax software S. Free 2009 tax software Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Free 2009 tax software S. Free 2009 tax software Tax ReturnU. Free 2009 tax software S. Free 2009 tax software Armed Forces. Free 2009 tax software Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Free 2009 tax software S. Free 2009 tax software income tax return is required for your situation. Free 2009 tax software If a U. Free 2009 tax software S. Free 2009 tax software return is required, your next step is to see if you meet the filing requirements. Free 2009 tax software If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Free 2009 tax software This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Free 2009 tax software Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Free 2009 tax software S. Free 2009 tax software income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Free 2009 tax software If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Free 2009 tax software S. Free 2009 tax software tax return, your filing requirement may be less than the amount in Table 4-1. Free 2009 tax software For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Free 2009 tax software Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Free 2009 tax software For more information, see the Form 1040 instructions. Free 2009 tax software Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Free 2009 tax software S. Free 2009 tax software tax return, you must determine your adjusted filing requirement. Free 2009 tax software Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Free 2009 tax software Personal exemption. Free 2009 tax software   When figuring your filing requirement, your personal exemption is allowed in full. Free 2009 tax software Do not reduce it for this purpose. Free 2009 tax software Do not include exemptions for your dependents. Free 2009 tax software Allowable standard deduction. Free 2009 tax software   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Free 2009 tax software Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Free 2009 tax software Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Free 2009 tax software S. Free 2009 tax software income tax     Gross income from all sources (including excluded possession income)   Example. Free 2009 tax software Barbara Spruce, a U. Free 2009 tax software S. Free 2009 tax software citizen, is single, under 65, and a bona fide resident of American Samoa. Free 2009 tax software During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Free 2009 tax software S. Free 2009 tax software income tax). Free 2009 tax software Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Free 2009 tax software   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Free 2009 tax software You must file a U. Free 2009 tax software S. Free 2009 tax software income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Free 2009 tax software    1. Free 2009 tax software Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Free 2009 tax software If your filing status is married filing separately, enter -0-   2. Free 2009 tax software Personal exemption. Free 2009 tax software If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Free 2009 tax software Add lines 1 and 2. Free 2009 tax software You must file a U. Free 2009 tax software S. Free 2009 tax software income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Free 2009 tax software 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Free 2009 tax software . Free 2009 tax software . Free 2009 tax software AND at the end of 2013 you were*. Free 2009 tax software . Free 2009 tax software . Free 2009 tax software THEN file a return if your gross income** was at least. Free 2009 tax software . Free 2009 tax software . Free 2009 tax software single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free 2009 tax software ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Free 2009 tax software Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Free 2009 tax software If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Free 2009 tax software *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Free 2009 tax software Example 1. Free 2009 tax software James and Joan Thompson, one over 65, are U. Free 2009 tax software S. Free 2009 tax software citizens and bona fide residents of Puerto Rico during the entire tax year. Free 2009 tax software They file a joint income tax return. Free 2009 tax software During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Free 2009 tax software S. Free 2009 tax software income tax). Free 2009 tax software Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Free 2009 tax software S. Free 2009 tax software income tax return because their gross income subject to U. Free 2009 tax software S. Free 2009 tax software tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Free 2009 tax software Example 2. Free 2009 tax software Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Free 2009 tax software S. Free 2009 tax software income tax return because her gross income subject to U. Free 2009 tax software S. Free 2009 tax software tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Free 2009 tax software If you must file a U. Free 2009 tax software S. Free 2009 tax software income tax return, you may be able to file a paperless return using IRS e-file. Free 2009 tax software See your form instructions or visit our website at IRS. Free 2009 tax software gov. Free 2009 tax software When To File If you file on a calendar year basis, the due date for filing your U. Free 2009 tax software S. Free 2009 tax software income tax return is April 15 following the end of your tax year. Free 2009 tax software If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Free 2009 tax software If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Free 2009 tax software For your 2013 tax return, the due date is April 15, 2014. Free 2009 tax software If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Free 2009 tax software If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Free 2009 tax software See your form instructions for a list of designated private delivery services. Free 2009 tax software Extension of Time To File You can get an extension of time to file your U. Free 2009 tax software S. Free 2009 tax software income tax return. Free 2009 tax software Special rules apply for those living outside the United States. Free 2009 tax software Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Free 2009 tax software Example. Free 2009 tax software If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Free 2009 tax software Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Free 2009 tax software If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Free 2009 tax software You may also be charged penalties (see the Instructions for Form 4868). Free 2009 tax software How to get the automatic extension. Free 2009 tax software   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Free 2009 tax software E-file Form 4868 using your personal computer or a tax professional. Free 2009 tax software E-file and pay by credit or debit card. Free 2009 tax software Your payment must be at least $1. Free 2009 tax software You may pay by phone or over the Internet. Free 2009 tax software Do not file Form 4868. Free 2009 tax software File a paper Form 4868. Free 2009 tax software If you are a fiscal year taxpayer, you must file a paper Form 4868. Free 2009 tax software See Form 4868 for information on getting an extension using these options. Free 2009 tax software When to file. Free 2009 tax software   You must request the automatic extension by the due date for your return. Free 2009 tax software You can file your return any time before the 6-month extension period ends. Free 2009 tax software When you file your return. Free 2009 tax software   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Free 2009 tax software If you file Form 1040A, U. Free 2009 tax software S. Free 2009 tax software Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Free 2009 tax software Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Free 2009 tax software You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Free 2009 tax software Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Free 2009 tax software S. Free 2009 tax software citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Free 2009 tax software However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Free 2009 tax software If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Free 2009 tax software For more information, see Publication 3, Armed Forces' Tax Guide. Free 2009 tax software Married taxpayers. Free 2009 tax software   If you file a joint return, only one spouse has to qualify for this automatic extension. Free 2009 tax software However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Free 2009 tax software How to get the extension. Free 2009 tax software   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Free 2009 tax software (See the situations listed under (2), earlier. Free 2009 tax software ) Extension beyond 2 months. Free 2009 tax software   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Free 2009 tax software File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Free 2009 tax software Be sure to check the box on Form 4868, line 8, if appropriate. Free 2009 tax software   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Free 2009 tax software   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Free 2009 tax software Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Free 2009 tax software Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Free 2009 tax software If you are not including a check or a money order, send your U. Free 2009 tax software S. Free 2009 tax software tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Free 2009 tax software S. Free 2009 tax software tax return and all attachments to:  Internal Revenue Service P. Free 2009 tax software O. Free 2009 tax software Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Free 2009 tax software S. Free 2009 tax software return to these addresses if you are attaching Form 5074 or Form 8689. Free 2009 tax software If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Free 2009 tax software Special Rules for Completing Your U. Free 2009 tax software S. Free 2009 tax software Tax Return If you are not excluding possession income from your U. Free 2009 tax software S. Free 2009 tax software tax return, follow the instructions for the specific forms you file. Free 2009 tax software However, you may not qualify to claim the earned income credit (EIC). Free 2009 tax software Earned income credit. Free 2009 tax software   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Free 2009 tax software S. Free 2009 tax software tax return. Free 2009 tax software This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Free 2009 tax software S. Free 2009 tax software Armed Forces. Free 2009 tax software U. Free 2009 tax software S. Free 2009 tax software Armed Forces. Free 2009 tax software   U. Free 2009 tax software S. Free 2009 tax software 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. Free 2009 tax software Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Free 2009 tax software 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. Free 2009 tax software Income from American Samoa or Puerto Rico excluded. Free 2009 tax software   You will not be allowed to take deductions and credits that apply to the excluded income. Free 2009 tax software The additional information you need follows. Free 2009 tax software Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Free 2009 tax software S. Free 2009 tax software income tax return. Free 2009 tax software Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Free 2009 tax software S. Free 2009 tax software tax return. Free 2009 tax software Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Free 2009 tax software Figuring the deduction. Free 2009 tax software   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Free 2009 tax software   Gross income subject to U. Free 2009 tax software S. Free 2009 tax software income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Free 2009 tax software Moving expense deduction. Free 2009 tax software   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Free 2009 tax software Likewise, the expenses of a move back to the United States are generally attributable to U. Free 2009 tax software S. Free 2009 tax software earned income. Free 2009 tax software   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Free 2009 tax software S. Free 2009 tax software tax return. Free 2009 tax software For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Free 2009 tax software   If you are claiming expenses for a move from a U. Free 2009 tax software S. Free 2009 tax software possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Free 2009 tax software For purposes of deducting moving expenses, the possessions are considered part of the United States. Free 2009 tax software See Publication 521, Moving Expenses, for information about what expenses are deductible. Free 2009 tax software Self-employment tax deduction. Free 2009 tax software   Generally, if you are reporting self-employment income on your U. Free 2009 tax software S. Free 2009 tax software return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Free 2009 tax software This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Free 2009 tax software   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Free 2009 tax software   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Free 2009 tax software This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Free 2009 tax software   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Free 2009 tax software   Self-employment income subject to U. Free 2009 tax software S. Free 2009 tax software income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Free 2009 tax software Include the deductible part of this amount on Form 1040, line 27. Free 2009 tax software Individual retirement arrangement (IRA) deduction. Free 2009 tax software   Do not take excluded income into account when figuring your deductible IRA contribution. Free 2009 tax software Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Free 2009 tax software To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Free 2009 tax software Then multiply your full standard deduction by the following fraction. Free 2009 tax software   Gross income subject to U. Free 2009 tax software S. Free 2009 tax software income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Free 2009 tax software ” This calculation may not be the same as the one you used to determine if you need to file a U. Free 2009 tax software S. Free 2009 tax software tax return. Free 2009 tax software Itemized Deductions Most itemized deductions do not apply to a particular type of income. Free 2009 tax software However, itemized deductions can be divided into three categories. Free 2009 tax software Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Free 2009 tax software Those that apply specifically to income subject to U. Free 2009 tax software S. Free 2009 tax software income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Free 2009 tax software Those that do not apply to specific income must be allocated between your gross income subject to U. Free 2009 tax software S. Free 2009 tax software income tax and your total gross income from all sources. Free 2009 tax software The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Free 2009 tax software Example. Free 2009 tax software In 2013, you and your spouse are both under 65 and U. Free 2009 tax software S. Free 2009 tax software citizens who are bona fide residents of Puerto Rico during the entire tax year. Free 2009 tax software You file a joint income tax return. Free 2009 tax software During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Free 2009 tax software S. Free 2009 tax software gross income) and your spouse earned $60,000 from the U. Free 2009 tax software S. Free 2009 tax software Government. Free 2009 tax software You have $16,000 of itemized deductions that do not apply to any specific type of income. Free 2009 tax software These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Free 2009 tax software You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Free 2009 tax software   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Free 2009 tax software Overall limitation on itemized deductions. Free 2009 tax software   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Free 2009 tax software Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Free 2009 tax software However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Free 2009 tax software See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Free 2009 tax software Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Free 2009 tax software S. Free 2009 tax software tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Free 2009 tax software However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Free 2009 tax software S. Free 2009 tax software tax return. Free 2009 tax software The foreign tax credit is generally figured on Form 1116. Free 2009 tax software If you have income, such as U. Free 2009 tax software S. Free 2009 tax software Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Free 2009 tax software You make this reduction for each separate income category. Free 2009 tax software To find the amount of this reduction, use the following formula for each income category. Free 2009 tax software Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Free 2009 tax software For more information on the foreign tax credit, see Publication 514. Free 2009 tax software Example. Free 2009 tax software Jason and Lynn Reddy are U. Free 2009 tax software S. Free 2009 tax software citizens who were bona fide residents of Puerto Rico during all of 2013. Free 2009 tax software They file a joint tax return. Free 2009 tax software The following table shows their excludable and taxable income for U. Free 2009 tax software S. Free 2009 tax software federal income tax purposes. Free 2009 tax software   Taxable   Excludable Jason's wages from  U. Free 2009 tax software S. Free 2009 tax software Government $25,000     Lynn's wages from Puerto Rico  corp. Free 2009 tax software     $15,000 Dividend from Puerto Rico corp. Free 2009 tax software doing business in Puerto Rico     200 Dividend from U. Free 2009 tax software S. Free 2009 tax software  corp. Free 2009 tax software doing business  in U. Free 2009 tax software S. Free 2009 tax software * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Free 2009 tax software   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Free 2009 tax software They have gross income of $26,000 for U. Free 2009 tax software S. Free 2009 tax software tax purposes. Free 2009 tax software They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Free 2009 tax software They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Free 2009 tax software S. Free 2009 tax software return. Free 2009 tax software They fill out one Form 1116 for wages and one Form 1116 for the dividend. Free 2009 tax software Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Free 2009 tax software   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Free 2009 tax software Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Free 2009 tax software A U. Free 2009 tax software S. Free 2009 tax software citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Free 2009 tax software This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Free 2009 tax software S. Free 2009 tax software income tax return must otherwise be filed). Free 2009 tax software Bona fide residents of the possessions discussed in this publication are considered U. Free 2009 tax software S. Free 2009 tax software residents for this purpose and are subject to the self-employment tax. Free 2009 tax software Forms to file. Free 2009 tax software   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Free 2009 tax software If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Free 2009 tax software If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Free 2009 tax software If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Free 2009 tax software Do not file forms 1040-SS or 1040-PR with Form 1040. Free 2009 tax software If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Free 2009 tax software Chapter 11 Bankruptcy cases. Free 2009 tax software   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Free 2009 tax software S. Free 2009 tax software Income Tax Return for Estates and Trusts) of the bankruptcy estate. Free 2009 tax software However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Free 2009 tax software   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Free 2009 tax software   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Free 2009 tax software Additional Medicare Tax Beginning in 2013, a 0. Free 2009 tax software 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Free 2009 tax software Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Free 2009 tax software A self-employment loss should not be considered for purposes of this tax. Free 2009 tax software RRTA compensation should be separately compared to the threshold. Free 2009 tax software Your employer is responsible for withholding the 0. Free 2009 tax software 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Free 2009 tax software You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Free 2009 tax software There are no special rules for U. Free 2009 tax software S. Free 2009 tax software citizens and nonresident aliens living abroad for purposes of this provision. Free 2009 tax software Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Free 2009 tax software For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Free 2009 tax software irs. Free 2009 tax software gov and enter the following words in the search box: Additional Medicare Tax. Free 2009 tax software You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Free 2009 tax software Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Free 2009 tax software 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Free 2009 tax software Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Free 2009 tax software The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free 2009 tax software Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Free 2009 tax software Forms to file. Free 2009 tax software   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Free 2009 tax software For more information, see Form 8960 and its instructions. Free 2009 tax software Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Free 2009 tax software This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Free 2009 tax software In this situation, you may need to make estimated tax payments. Free 2009 tax software Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Free 2009 tax software Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Free 2009 tax software If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Free 2009 tax software Or, you can make your payments electronically and not have to file any paper forms. Free 2009 tax software See the Form 1040-ES instructions for information on making payments. Free 2009 tax software Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Free 2009 tax software American Samoa. Free 2009 tax software The Commonwealth of Puerto Rico. Free 2009 tax software The Commonwealth of the Northern Mariana Islands. Free 2009 tax software Guam. Free 2009 tax software The U. Free 2009 tax software S. Free 2009 tax software Virgin Islands. Free 2009 tax software These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Free 2009 tax software Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Free 2009 tax software How to make your request. Free 2009 tax software   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Free 2009 tax software R. Free 2009 tax software B. Free 2009 tax software 900 available at www. Free 2009 tax software irs. Free 2009 tax software gov/pub/irs-irbs/irb06-49. Free 2009 tax software pdf. Free 2009 tax software    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Free 2009 tax software S. Free 2009 tax software competent authority assistance under tax treaties. Free 2009 tax software As noted, an update to Revenue Procedure 2006-23 will be published in the future. Free 2009 tax software   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Free 2009 tax software It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Free 2009 tax software You (or a person having authority to sign your federal return) must sign and date the request. Free 2009 tax software    Send your written request for U. Free 2009 tax software S. Free 2009 tax software assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Free 2009 tax software W. Free 2009 tax software  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Free 2009 tax software Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Free 2009 tax software S. Free 2009 tax software tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Free 2009 tax software S. Free 2009 tax software Individual Income Tax Return. Free 2009 tax software Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Free 2009 tax software Attach a copy of the request to the form. Free 2009 tax software Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Free 2009 tax software See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Free 2009 tax software Prev  Up  Next   Home   More Online Publications
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Tax Information for Parents

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Child and Dependent Care Information
If you paid someone to care for a child or a dependent so you could work, you may be able to reduce your federal income tax by claiming the credit for child and dependent care expenses on your tax return.

EITC Home Page--It’s easier than ever to find out if you qualify for EITC
If you worked but earned less than $51,567 during 2013, you may qualify for EITC. The Earned Income Tax Credit, sometimes called EIC is a tax credit to help you keep more of what you earned. You must file a return and claim the credit to receive it. Find out more about EITC and links to helpful tools and resources.

Child Tax Credit
This credit is for people who have a qualifying child. It can be claimed in addition to the credit for child and dependent care expenses

Tax Benefits for Education Information
Tax credits, deductions and savings plans can help taxpayers with their expenses for higher education. You could save money from the cost of tuition, books and fees or deduct interest you pay on a qualified student loan.

Adoption Taxpayer Identification Number
Information for those needing a taxpayer identification number for a child who has been placed in their home pending final adoption.

Adoption Tax Credit Information
You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. See the Form 8839 Instructions for more information.

Filing Requirements for Children with Investment Income
Under certain circumstances a child’s investment income is taxed at the parent’s tax rate. A parent may be able to choose to include the child's income on the parent's return rather than file a return for the child.

Did you know life events like marriage, birth and divorce may have a significant tax impact?
Organized by type of life event this page provides resources that explain the tax impacts of each.

Page Last Reviewed or Updated: 28-Mar-2014

The Free 2009 Tax Software

Free 2009 tax software Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Free 2009 tax software It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Free 2009 tax software The maximum amount you can claim for the credit is $1,000 for each qualifying child. Free 2009 tax software 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. Free 2009 tax software S. Free 2009 tax software citizen, a U. Free 2009 tax software S. Free 2009 tax software national, or a U. Free 2009 tax software S. Free 2009 tax software resident alien. Free 2009 tax software For more information, see Publication 519, U. Free 2009 tax software S. Free 2009 tax software Tax Guide for Aliens. Free 2009 tax software If the child was adopted, see Adopted child , later. Free 2009 tax software For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Free 2009 tax software Example. Free 2009 tax software Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Free 2009 tax software Because he is not a U. Free 2009 tax software S. Free 2009 tax software citizen, U. Free 2009 tax software S. Free 2009 tax software national, or U. Free 2009 tax software S. Free 2009 tax software resident alien, he is not a qualifying child for the child tax credit. Free 2009 tax software Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Free 2009 tax software   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Free 2009 tax software   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. Free 2009 tax software To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Free 2009 tax software For more information about the substantial presence test, see Publication 519, U. Free 2009 tax software S. Free 2009 tax software Tax Guide for Aliens. Free 2009 tax software Adopted child. Free 2009 tax software   An adopted child is always treated as your own child. Free 2009 tax software An adopted child includes a child lawfully placed with you for legal adoption. Free 2009 tax software   If you are a U. Free 2009 tax software S. Free 2009 tax software citizen or U. Free 2009 tax software S. Free 2009 tax software 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. Free 2009 tax software Exceptions to time lived with you. Free 2009 tax software    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. Free 2009 tax software Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Free 2009 tax software   There are also exceptions for kidnapped children and children of divorced or separated parents. Free 2009 tax software For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free 2009 tax software Qualifying child of more than one person. Free 2009 tax software   A special rule applies if your qualifying child is the qualifying child of more than one person. Free 2009 tax software For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free 2009 tax software Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Free 2009 tax software The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Free 2009 tax software If this amount is zero, you cannot take this credit because there is no tax to reduce. Free 2009 tax software But you may be able to take the additional child tax credit. Free 2009 tax software See Additional Child Tax Credit, later. Free 2009 tax software Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Free 2009 tax software Married filing jointly – $110,000. Free 2009 tax software Single, head of household, or qualifying widow(er) – $75,000. Free 2009 tax software Married filing separately – $55,000. Free 2009 tax software Modified AGI. Free 2009 tax software   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Free 2009 tax software Any amount excluded from income because of the exclusion of income from Puerto Rico. Free 2009 tax software On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Free 2009 tax software ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Free 2009 tax software Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Free 2009 tax software Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Free 2009 tax software Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Free 2009 tax software   If you do not have any of the above, your modified AGI is the same as your AGI. Free 2009 tax software AGI. Free 2009 tax software   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free 2009 tax software Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Free 2009 tax software You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Free 2009 tax software You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Free 2009 tax software Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Free 2009 tax software Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Free 2009 tax software Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Free 2009 tax software For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Free 2009 tax software Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Free 2009 tax software The additional child tax credit may give you a refund even if you do not owe any tax. Free 2009 tax software How to claim the additional child tax credit. Free 2009 tax software   To claim the additional child tax credit, follow the steps below. Free 2009 tax software Make sure you figured the amount, if any, of your child tax credit. Free 2009 tax software If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Free 2009 tax software If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Free 2009 tax software Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Free 2009 tax software Please click the link to view the image. Free 2009 tax software Child tax worksheet - page 1. Free 2009 tax software Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Free 2009 tax software Please click the link to view the image. Free 2009 tax software Child tax worksheet - page 2. Free 2009 tax software Line 11 Worksheet This image is too large to be displayed in the current screen. Free 2009 tax software Please click the link to view the image. Free 2009 tax software Line 11 worksheet - page 1. Free 2009 tax software Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Free 2009 tax software Please click the link to view the image. Free 2009 tax software Line 11 worksheet - page 2. Free 2009 tax software 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Free 2009 tax software  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free 2009 tax software  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Free 2009 tax software     1. Free 2009 tax software a. Free 2009 tax software Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Free 2009 tax software     b. Free 2009 tax software Enter the amount of any nontaxable combat pay received. Free 2009 tax software Also enter this amount on Schedule 8812, line 4b. Free 2009 tax software This amount should be shown in Form(s) W-2, box 12, with code Q. Free 2009 tax software 1b. Free 2009 tax software       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Free 2009 tax software Otherwise, skip lines 2a through 2e and go to line 3. Free 2009 tax software     2. Free 2009 tax software a. Free 2009 tax software Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Free 2009 tax software     b. Free 2009 tax software Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Free 2009 tax software * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free 2009 tax software Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Free 2009 tax software Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Free 2009 tax software     c. Free 2009 tax software Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Free 2009 tax software * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free 2009 tax software Do not include on this line any amounts exempt from self-employment tax 2c. Free 2009 tax software         d. Free 2009 tax software If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Free 2009 tax software Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Free 2009 tax software         e. Free 2009 tax software If line 2c is a profit, enter the smaller of line 2c or line 2d. Free 2009 tax software If line 2c is a (loss), enter the (loss) from line 2c. Free 2009 tax software 2e. Free 2009 tax software   3. Free 2009 tax software Combine lines 1a, 1b, 2a, 2b, and 2e. Free 2009 tax software If zero or less, stop. Free 2009 tax software Do not complete the rest of this worksheet. Free 2009 tax software Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Free 2009 tax software   4. Free 2009 tax software Enter any amount included on line 1a that is:               a. Free 2009 tax software A scholarship or fellowship grant not reported on Form W-2 4a. Free 2009 tax software         b. Free 2009 tax software For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Free 2009 tax software         c. Free 2009 tax software A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Free 2009 tax software This amount may be shown in box 11 of your Form W-2. Free 2009 tax software If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Free 2009 tax software 4c. Free 2009 tax software       5. Free 2009 tax software a. Free 2009 tax software Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Free 2009 tax software Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Free 2009 tax software             b. Free 2009 tax software Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Free 2009 tax software 5b. Free 2009 tax software             c. Free 2009 tax software Subtract line 5b from line 5a 5c. Free 2009 tax software       6. Free 2009 tax software Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Free 2009 tax software       7. Free 2009 tax software Add lines 4a through 4c, 5c, and 6 7. Free 2009 tax software   8. Free 2009 tax software Subtract line 7 from line 3 8. Free 2009 tax software       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Free 2009 tax software If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Free 2009 tax software     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Free 2009 tax software Put your name and social security number on Schedule SE and attach it to your return. Free 2009 tax software                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Free 2009 tax software  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free 2009 tax software               1. Free 2009 tax software a. Free 2009 tax software Enter the amount from Form 1040A, line 7 1a. Free 2009 tax software         b. Free 2009 tax software Enter the amount of any nontaxable combat pay received. Free 2009 tax software Also enter this amount on Schedule 8812, line 4b. Free 2009 tax software This amount should be shown in Form(s) W-2, box 12, with code Q. Free 2009 tax software 1b. Free 2009 tax software         c. Free 2009 tax software Add lines 1a and 1b. Free 2009 tax software     1c. Free 2009 tax software   2. Free 2009 tax software Enter any amount included on line 1a that is:           a. Free 2009 tax software A scholarship or fellowship grant not reported on Form W-2 2a. Free 2009 tax software         b. Free 2009 tax software For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Free 2009 tax software         c. Free 2009 tax software A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Free 2009 tax software This amount may be shown in box 11 of your Form W-2. Free 2009 tax software If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Free 2009 tax software       3. Free 2009 tax software Add lines 2a through 2c 3. Free 2009 tax software   4. Free 2009 tax software Subtract line 3 from line 1c. Free 2009 tax software Enter the result here and on line 2 of the Line 11 Worksheet 4. Free 2009 tax software                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Free 2009 tax software Social security tax, Medicare tax, and Additional Medicare Tax on wages. Free 2009 tax software 1. Free 2009 tax software Enter the social security tax withheld (Form(s) W-2, box 4) 1. Free 2009 tax software   2. Free 2009 tax software Enter the Medicare tax withheld (Form(s) W-2, box 6). Free 2009 tax software Box 6 includes any Additional Medicare Tax 2. Free 2009 tax software   3. Free 2009 tax software Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Free 2009 tax software   4. Free 2009 tax software Add lines 1, 2, and 3 4. Free 2009 tax software   5. Free 2009 tax software Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Free 2009 tax software   6. Free 2009 tax software Subtract line 5 from line 4 6. Free 2009 tax software   Additional Medicare Tax on Self-Employment Income. Free 2009 tax software 7. Free 2009 tax software Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Free 2009 tax software   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Free 2009 tax software Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Free 2009 tax software Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Free 2009 tax software 8. Free 2009 tax software Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Free 2009 tax software   9. Free 2009 tax software Enter the Medicare tax (Form(s) W-2, box 14) 9. Free 2009 tax software   10. Free 2009 tax software Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Free 2009 tax software Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Free 2009 tax software   11. Free 2009 tax software Add lines 8, 9, and 10 11. Free 2009 tax software   12. Free 2009 tax software Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Free 2009 tax software   13. Free 2009 tax software Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Free 2009 tax software   14. Free 2009 tax software Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Free 2009 tax software Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Free 2009 tax software   15. Free 2009 tax software Add lines 12, 13, and 14 15. Free 2009 tax software   Line 6 amount 16. Free 2009 tax software Add lines 6, 7, 11, and 15. Free 2009 tax software Enter here and on line 6 of the Line 11 Worksheet. Free 2009 tax software 16. Free 2009 tax software   Paperwork Reduction Act Notice. Free 2009 tax software   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Free 2009 tax software You are required to give us the information if requested. Free 2009 tax software We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Free 2009 tax software   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Free 2009 tax software Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Free 2009 tax software Generally, tax returns and return information are confidential, as required by section 6103. Free 2009 tax software   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Free 2009 tax software For the estimated averages, see the instructions for your income tax return. Free 2009 tax software   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Free 2009 tax software See Comments and suggestions , earlier. Free 2009 tax software How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free 2009 tax software Free help with your tax return. Free 2009 tax software   You can get free help preparing your return nationwide from IRS-certified volunteers. Free 2009 tax software The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free 2009 tax software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 2009 tax software Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free 2009 tax software In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free 2009 tax software To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free 2009 tax software gov, download the IRS2Go app, or call 1-800-906-9887. Free 2009 tax software   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 2009 tax software To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 2009 tax software aarp. Free 2009 tax software org/money/taxaide or call 1-888-227-7669. Free 2009 tax software For more information on these programs, go to IRS. Free 2009 tax software gov and enter “VITA” in the search box. Free 2009 tax software Internet. Free 2009 tax software    IRS. Free 2009 tax software gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free 2009 tax software Download the free IRS2Go app from the iTunes app store or from Google Play. Free 2009 tax software Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free 2009 tax software Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free 2009 tax software gov or download the IRS2Go app and select the Refund Status option. Free 2009 tax software The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 2009 tax software Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free 2009 tax software You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2009 tax software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 2009 tax software Use the Interactive Tax Assistant (ITA) to research your tax questions. Free 2009 tax software No need to wait on the phone or stand in line. Free 2009 tax software The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free 2009 tax software When you reach the response screen, you can print the entire interview and the final response for your records. Free 2009 tax software New subject areas are added on a regular basis. Free 2009 tax software  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free 2009 tax software gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free 2009 tax software You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free 2009 tax software The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free 2009 tax software When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free 2009 tax software Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free 2009 tax software You can also ask the IRS to mail a return or an account transcript to you. Free 2009 tax software Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free 2009 tax software gov or by calling 1-800-908-9946. Free 2009 tax software Tax return and tax account transcripts are generally available for the current year and the past three years. Free 2009 tax software Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free 2009 tax software Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free 2009 tax software If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free 2009 tax software Check the status of your amended return using Where's My Amended Return? Go to IRS. Free 2009 tax software gov and enter Where's My Amended Return? in the search box. Free 2009 tax software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 2009 tax software It can take up to 3 weeks from the date you mailed it to show up in our system. Free 2009 tax software Make a payment using one of several safe and convenient electronic payment options available on IRS. Free 2009 tax software gov. Free 2009 tax software Select the Payment tab on the front page of IRS. Free 2009 tax software gov for more information. Free 2009 tax software Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free 2009 tax software Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free 2009 tax software gov. Free 2009 tax software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free 2009 tax software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free 2009 tax software gov. Free 2009 tax software Request an Electronic Filing PIN by going to IRS. Free 2009 tax software gov and entering Electronic Filing PIN in the search box. Free 2009 tax software Download forms, instructions and publications, including accessible versions for people with disabilities. Free 2009 tax software Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free 2009 tax software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free 2009 tax software An employee can answer questions about your tax account or help you set up a payment plan. Free 2009 tax software Before you visit, check the Office Locator on IRS. Free 2009 tax software gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free 2009 tax software If you have a special need, such as a disability, you can request an appointment. Free 2009 tax software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free 2009 tax software Apply for an Employer Identification Number (EIN). Free 2009 tax software Go to IRS. Free 2009 tax software gov and enter Apply for an EIN in the search box. Free 2009 tax software Read the Internal Revenue Code, regulations, or other official guidance. Free 2009 tax software Read Internal Revenue Bulletins. Free 2009 tax software Sign up to receive local and national tax news and more by email. Free 2009 tax software Just click on “subscriptions” above the search box on IRS. Free 2009 tax software gov and choose from a variety of options. Free 2009 tax software    Phone. Free 2009 tax software You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free 2009 tax software Download the free IRS2Go app from the iTunes app store or from Google Play. Free 2009 tax software Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free 2009 tax software gov, or download the IRS2Go app. Free 2009 tax software Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free 2009 tax software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 2009 tax software Most VITA and TCE sites offer free electronic filing. Free 2009 tax software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free 2009 tax software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free 2009 tax software Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free 2009 tax software If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free 2009 tax software The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 2009 tax software Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2009 tax software Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free 2009 tax software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 2009 tax software Note, the above information is for our automated hotline. Free 2009 tax software Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free 2009 tax software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free 2009 tax software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 2009 tax software It can take up to 3 weeks from the date you mailed it to show up in our system. Free 2009 tax software Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free 2009 tax software You should receive your order within 10 business days. Free 2009 tax software Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free 2009 tax software If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free 2009 tax software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free 2009 tax software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free 2009 tax software These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free 2009 tax software    Walk-in. Free 2009 tax software You can find a selection of forms, publications and services — in-person. Free 2009 tax software Products. Free 2009 tax software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free 2009 tax software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free 2009 tax software Services. Free 2009 tax software You can walk in to your local TAC for face-to-face tax help. Free 2009 tax software An employee can answer questions about your tax account or help you set up a payment plan. Free 2009 tax software Before visiting, use the Office Locator tool on IRS. Free 2009 tax software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free 2009 tax software    Mail. Free 2009 tax software You can send your order for forms, instructions, and publications to the address below. Free 2009 tax software You should receive a response within 10 business days after your request is received. Free 2009 tax software Internal Revenue Service 1201 N. Free 2009 tax software Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free 2009 tax software The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free 2009 tax software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free 2009 tax software   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free 2009 tax software We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free 2009 tax software You face (or your business is facing) an immediate threat of adverse action. Free 2009 tax software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free 2009 tax software   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free 2009 tax software Here's why we can help: TAS is an independent organization within the IRS. Free 2009 tax software Our advocates know how to work with the IRS. Free 2009 tax software Our services are free and tailored to meet your needs. Free 2009 tax software We have offices in every state, the District of Columbia, and Puerto Rico. Free 2009 tax software   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free 2009 tax software   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free 2009 tax software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free 2009 tax software Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free 2009 tax software Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free 2009 tax software Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free 2009 tax software Prev  Up  Next   Home   More Online Publications