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Free E File 2013 Taxes

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Free E File 2013 Taxes

Free e file 2013 taxes Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Free e file 2013 taxes Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Free e file 2013 taxes The care must be for one or more qualifying persons who are identified on Form 2441. Free e file 2013 taxes (See Qualifying Person Test. Free e file 2013 taxes ) You (and your spouse if filing jointly) must have earned income during the year. Free e file 2013 taxes (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Free e file 2013 taxes ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Free e file 2013 taxes (See Work-Related Expense Test, later. Free e file 2013 taxes ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Free e file 2013 taxes If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Free e file 2013 taxes You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Free e file 2013 taxes See Payments to Relatives or Dependents under Work-Related Expense Test, later. Free e file 2013 taxes Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Free e file 2013 taxes If you are married, you must file a joint return, unless an exception applies to you. Free e file 2013 taxes See Joint Return Test, later. Free e file 2013 taxes You must identify the care provider on your tax return. Free e file 2013 taxes (See Provider Identification Test, later. Free e file 2013 taxes ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Free e file 2013 taxes (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Free e file 2013 taxes See Reduced Dollar Limit under How To Figure the Credit, later. Free e file 2013 taxes ) These tests are presented in Figure A and are also explained in detail in this publication. Free e file 2013 taxes Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Free e file 2013 taxes A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Free e file 2013 taxes Dependent defined. Free e file 2013 taxes   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Free e file 2013 taxes To be your dependent, a person must be your qualifying child (or your qualifying relative). Free e file 2013 taxes Qualifying child. Free e file 2013 taxes   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Free e file 2013 taxes More information. Free e file 2013 taxes   For more information about who is a dependent or a qualifying child, see Publication 501. Free e file 2013 taxes Physically or mentally not able to care for oneself. Free e file 2013 taxes   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Free e file 2013 taxes Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Free e file 2013 taxes Person qualifying for part of year. Free e file 2013 taxes   You determine a person's qualifying status each day. Free e file 2013 taxes For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Free e file 2013 taxes Also see Yearly limit under Dollar Limit, later. Free e file 2013 taxes Birth or death of otherwise qualifying person. Free e file 2013 taxes   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Free e file 2013 taxes Taxpayer identification number. Free e file 2013 taxes   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Free e file 2013 taxes If the correct information is not shown, the credit may be reduced or disallowed. Free e file 2013 taxes Individual taxpayer identification number (ITIN) for aliens. Free e file 2013 taxes   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Free e file 2013 taxes The ITIN is entered wherever an SSN is requested on a tax return. Free e file 2013 taxes If the alien does not have an ITIN, he or she must apply for one. Free e file 2013 taxes See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Free e file 2013 taxes   An ITIN is for tax use only. Free e file 2013 taxes It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Free e file 2013 taxes S. Free e file 2013 taxes law. Free e file 2013 taxes Adoption taxpayer identification number (ATIN). Free e file 2013 taxes   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Free e file 2013 taxes File Form W-7A, Application for Taxpayer Identification Number for Pending U. Free e file 2013 taxes S. Free e file 2013 taxes Adoptions. Free e file 2013 taxes Child of divorced or separated parents or parents living apart. Free e file 2013 taxes   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Free e file 2013 taxes   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Free e file 2013 taxes If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Free e file 2013 taxes For details and an exception for a parent who works at night, see Publication 501. Free e file 2013 taxes   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Free e file 2013 taxes Please click here for the text description of the image. Free e file 2013 taxes Figure a. Free e file 2013 taxes Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Free e file 2013 taxes Earned income. Free e file 2013 taxes   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Free e file 2013 taxes A net loss from self-employment reduces earned income. Free e file 2013 taxes Earned income also includes strike benefits and any disability pay you report as wages. Free e file 2013 taxes   Generally, only taxable compensation is included. Free e file 2013 taxes However, you can elect to include nontaxable combat pay in earned income. Free e file 2013 taxes If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Free e file 2013 taxes (In other words, if one of you makes the election, the other one can also make it but does not have to. Free e file 2013 taxes ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Free e file 2013 taxes You should figure your credit both ways and make the election if it gives you a greater tax benefit. Free e file 2013 taxes    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Free e file 2013 taxes Members of certain religious faiths opposed to social security. Free e file 2013 taxes   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Free e file 2013 taxes These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Free e file 2013 taxes   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Free e file 2013 taxes For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free e file 2013 taxes Form 4361. Free e file 2013 taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Free e file 2013 taxes This includes wages, salaries, tips, and other taxable employee compensation. Free e file 2013 taxes   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Free e file 2013 taxes Examples include fees for performing marriages and honoraria for delivering speeches. Free e file 2013 taxes   Any amount you received for work that is not related to your ministerial duties is earned income. Free e file 2013 taxes Form 4029. Free e file 2013 taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Free e file 2013 taxes   However, amounts you received as a self-employed individual do not count as earned income. Free e file 2013 taxes What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Free e file 2013 taxes S. Free e file 2013 taxes trade or business, or Any amount received for work while an inmate in a penal institution. Free e file 2013 taxes Rule for student-spouse or spouse not able to care for self. Free e file 2013 taxes   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Free e file 2013 taxes (Your spouse also must live with you for more than half the year. Free e file 2013 taxes )   If you are filing a joint return, this rule also applies to you. Free e file 2013 taxes You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Free e file 2013 taxes   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Free e file 2013 taxes   This rule applies to only one spouse for any one month. Free e file 2013 taxes If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Free e file 2013 taxes Full-time student. Free e file 2013 taxes    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Free e file 2013 taxes You must have been a full-time student for some part of each of 5 calendar months during the year. Free e file 2013 taxes (The months need not be consecutive. Free e file 2013 taxes ) School. Free e file 2013 taxes   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Free e file 2013 taxes A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Free e file 2013 taxes Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Free e file 2013 taxes Expenses are considered work-related only if both of the following are true. Free e file 2013 taxes They allow you (and your spouse if filing jointly) to work or look for work. Free e file 2013 taxes They are for a qualifying person's care. Free e file 2013 taxes Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Free e file 2013 taxes If you are married, generally both you and your spouse must work or look for work. Free e file 2013 taxes One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Free e file 2013 taxes Your work can be for others or in your own business or partnership. Free e file 2013 taxes It can be either full time or part time. Free e file 2013 taxes Work also includes actively looking for work. Free e file 2013 taxes However, if you do not find a job and have no earned income for the year, you cannot take this credit. Free e file 2013 taxes See Earned Income Test, earlier. Free e file 2013 taxes An expense is not considered work-related merely because you had it while you were working. Free e file 2013 taxes The purpose of the expense must be to allow you to work. Free e file 2013 taxes Whether your expenses allow you to work or look for work depends on the facts. Free e file 2013 taxes Example 1. Free e file 2013 taxes The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Free e file 2013 taxes Example 2. Free e file 2013 taxes You work during the day. Free e file 2013 taxes Your spouse works at night and sleeps during the day. Free e file 2013 taxes You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Free e file 2013 taxes Your expenses are considered work-related. Free e file 2013 taxes Volunteer work. Free e file 2013 taxes   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Free e file 2013 taxes Work for part of year. Free e file 2013 taxes   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Free e file 2013 taxes For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Free e file 2013 taxes However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Free e file 2013 taxes Temporary absence from work. Free e file 2013 taxes   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Free e file 2013 taxes Instead, you can figure your credit including the expenses you paid for the period of absence. Free e file 2013 taxes   An absence of 2 weeks or less is a short, temporary absence. Free e file 2013 taxes An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Free e file 2013 taxes Example. Free e file 2013 taxes You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Free e file 2013 taxes You become ill and miss 4 months of work but receive sick pay. Free e file 2013 taxes You continue to pay the nanny to care for the children while you are ill. Free e file 2013 taxes Your absence is not a short, temporary absence, and your expenses are not considered work-related. Free e file 2013 taxes Part-time work. Free e file 2013 taxes   If you work part-time, you generally must figure your expenses for each day. Free e file 2013 taxes However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Free e file 2013 taxes Any day when you work at least 1 hour is a day of work. Free e file 2013 taxes Example 1. Free e file 2013 taxes You work 3 days a week. Free e file 2013 taxes While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Free e file 2013 taxes You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Free e file 2013 taxes Your child attends the center 5 days a week. Free e file 2013 taxes Your work-related expenses are limited to $150 a week. Free e file 2013 taxes Example 2. Free e file 2013 taxes The facts are the same as in Example 1 except the center does not offer a 3-day option. Free e file 2013 taxes The entire $250 weekly fee may be a work-related expense. Free e file 2013 taxes Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Free e file 2013 taxes You do not have to choose the least expensive way of providing the care. Free e file 2013 taxes The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Free e file 2013 taxes Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Free e file 2013 taxes Expenses for household services qualify if part of the services is for the care of qualifying persons. Free e file 2013 taxes See Household Services, later. Free e file 2013 taxes Expenses not for care. Free e file 2013 taxes   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Free e file 2013 taxes However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Free e file 2013 taxes Otherwise, see the discussion of Expenses partly work-related, later. Free e file 2013 taxes   Child support payments are not for care and do not qualify for the credit. Free e file 2013 taxes Education. Free e file 2013 taxes   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Free e file 2013 taxes   Expenses to attend kindergarten or a higher grade are not expenses for care. Free e file 2013 taxes Do not use these expenses to figure your credit. Free e file 2013 taxes   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Free e file 2013 taxes   Summer school and tutoring programs are not for care. Free e file 2013 taxes Example 1. Free e file 2013 taxes You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Free e file 2013 taxes The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Free e file 2013 taxes You can count the total cost when you figure the credit. Free e file 2013 taxes Example 2. Free e file 2013 taxes You place your 10-year-old child in a boarding school so you can work full time. Free e file 2013 taxes Only the part of the boarding school expense that is for the care of your child is a work-related expense. Free e file 2013 taxes You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Free e file 2013 taxes You cannot count any part of the amount you pay the school for your child's education. Free e file 2013 taxes Care outside your home. Free e file 2013 taxes   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Free e file 2013 taxes Dependent care center. Free e file 2013 taxes   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Free e file 2013 taxes   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Free e file 2013 taxes Camp. Free e file 2013 taxes   The cost of sending your child to an overnight camp is not considered a work-related expense. Free e file 2013 taxes    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Free e file 2013 taxes Transportation. Free e file 2013 taxes   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Free e file 2013 taxes This includes transportation by bus, subway, taxi, or private car. Free e file 2013 taxes However, transportation not provided by a care provider is not for the care of a qualifying person. Free e file 2013 taxes Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Free e file 2013 taxes Fees and deposits. Free e file 2013 taxes   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Free e file 2013 taxes However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Free e file 2013 taxes Example 1. Free e file 2013 taxes You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Free e file 2013 taxes The fee you paid is a work-related expense. Free e file 2013 taxes Example 2. Free e file 2013 taxes You placed a deposit with a preschool to reserve a place for your 3-year-old child. Free e file 2013 taxes You later sent your child to a different preschool and forfeited the deposit. Free e file 2013 taxes The forfeited deposit is not for care and so is not a work-related expense. Free e file 2013 taxes Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Free e file 2013 taxes Definition. Free e file 2013 taxes   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Free e file 2013 taxes They include the services of a housekeeper, maid, or cook. Free e file 2013 taxes However, they do not include the services of a chauffeur, bartender, or gardener. Free e file 2013 taxes Housekeeper. Free e file 2013 taxes   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Free e file 2013 taxes Expenses partly work-related. Free e file 2013 taxes   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Free e file 2013 taxes To figure your credit, count only the part that is work-related. Free e file 2013 taxes However, you do not have to divide the expense if only a small part is for other purposes. Free e file 2013 taxes Example. Free e file 2013 taxes You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Free e file 2013 taxes The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Free e file 2013 taxes You do not have to divide the expenses. Free e file 2013 taxes You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Free e file 2013 taxes Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Free e file 2013 taxes However, the dollar limit (discussed later) is based on one qualifying person, not two. Free e file 2013 taxes Meals and lodging provided for housekeeper. Free e file 2013 taxes   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Free e file 2013 taxes If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Free e file 2013 taxes Example. Free e file 2013 taxes To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Free e file 2013 taxes You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Free e file 2013 taxes However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Free e file 2013 taxes Taxes paid on wages. Free e file 2013 taxes   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Free e file 2013 taxes For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Free e file 2013 taxes Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Free e file 2013 taxes However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Free e file 2013 taxes Joint Return Test Generally, married couples must file a joint return to take the credit. Free e file 2013 taxes However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Free e file 2013 taxes Legally separated. Free e file 2013 taxes   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Free e file 2013 taxes You may be eligible to take the credit on your return using head of household filing status. Free e file 2013 taxes Married and living apart. Free e file 2013 taxes   You are not considered married and are eligible to take the credit if all the following apply. Free e file 2013 taxes You file a return apart from your spouse. Free e file 2013 taxes Your home is the home of a qualifying person for more than half the year. Free e file 2013 taxes You pay more than half the cost of keeping up your home for the year. Free e file 2013 taxes Your spouse does not live in your home for the last 6 months of the year. Free e file 2013 taxes Costs of keeping up a home. Free e file 2013 taxes   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Free e file 2013 taxes   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Free e file 2013 taxes   They also do not include the purchase, permanent improvement, or replacement of property. Free e file 2013 taxes For example, you cannot include the cost of replacing a water heater. Free e file 2013 taxes However, you can include the cost of repairing a water heater. Free e file 2013 taxes Death of spouse. Free e file 2013 taxes   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Free e file 2013 taxes If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Free e file 2013 taxes Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Free e file 2013 taxes Use Form 2441, Part I, to show the information. Free e file 2013 taxes If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Free e file 2013 taxes Information needed. Free e file 2013 taxes   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Free e file 2013 taxes    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Free e file 2013 taxes If the care provider is an organization, then it is the employer identification number (EIN). Free e file 2013 taxes   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Free e file 2013 taxes In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Free e file 2013 taxes   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Free e file 2013 taxes Getting the information. Free e file 2013 taxes    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Free e file 2013 taxes If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Free e file 2013 taxes    You should keep this information with your tax records. Free e file 2013 taxes Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Free e file 2013 taxes Due diligence. Free e file 2013 taxes   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Free e file 2013 taxes However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Free e file 2013 taxes   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Free e file 2013 taxes Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Free e file 2013 taxes Provider refusal. Free e file 2013 taxes    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Free e file 2013 taxes Enter “See Attached Statement” in the columns calling for the information you do not have. Free e file 2013 taxes Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Free e file 2013 taxes Be sure to write your name and social security number on this statement. Free e file 2013 taxes The statement will show that you used due diligence in trying to furnish the necessary information. Free e file 2013 taxes U. Free e file 2013 taxes S. Free e file 2013 taxes citizens and resident aliens living abroad. Free e file 2013 taxes   If you are living abroad, your care provider may not have, and may not be required to get, a U. Free e file 2013 taxes S. Free e file 2013 taxes taxpayer identification number (for example, an SSN or an EIN). Free e file 2013 taxes If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Free e file 2013 taxes How To Figure the Credit Your credit is a percentage of your work-related expenses. Free e file 2013 taxes Your expenses are subject to the earned income limit and the dollar limit. Free e file 2013 taxes The percentage is based on your adjusted gross income. Free e file 2013 taxes Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Free e file 2013 taxes Expenses prepaid in an earlier year. Free e file 2013 taxes   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Free e file 2013 taxes Claim the expenses for the later year as if they were actually paid in that later year. Free e file 2013 taxes Expenses not paid until the following year. Free e file 2013 taxes   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Free e file 2013 taxes You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Free e file 2013 taxes See Payments for prior year's expenses under Amount of Credit, later. Free e file 2013 taxes If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Free e file 2013 taxes You may be able to claim a credit for them on your 2014 return. Free e file 2013 taxes Expenses reimbursed. Free e file 2013 taxes   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Free e file 2013 taxes Example. Free e file 2013 taxes You paid work-related expenses of $3,000. Free e file 2013 taxes You are reimbursed $2,000 by a state social services agency. Free e file 2013 taxes You can use only $1,000 to figure your credit. Free e file 2013 taxes Medical expenses. Free e file 2013 taxes   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Free e file 2013 taxes You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Free e file 2013 taxes   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Free e file 2013 taxes However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Free e file 2013 taxes For information on medical expenses, see Publication 502, Medical and Dental Expenses. Free e file 2013 taxes    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Free e file 2013 taxes Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Free e file 2013 taxes See Reduced Dollar Limit, later. Free e file 2013 taxes But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Free e file 2013 taxes Dependent care benefits. Free e file 2013 taxes    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Free e file 2013 taxes Your salary may have been reduced to pay for these benefits. Free e file 2013 taxes If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Free e file 2013 taxes See Statement for employee, later. Free e file 2013 taxes Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Free e file 2013 taxes   Enter the amount of these benefits on Form 2441, Part III, line 12. Free e file 2013 taxes Exclusion or deduction. Free e file 2013 taxes   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free e file 2013 taxes Your employer can tell you whether your benefit plan qualifies. Free e file 2013 taxes To claim the exclusion, you must complete Part III of Form 2441. Free e file 2013 taxes You cannot use Form 1040EZ. Free e file 2013 taxes   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free e file 2013 taxes Therefore, you would not get an exclusion from wages. Free e file 2013 taxes Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Free e file 2013 taxes To claim the deduction, you must use Form 2441. Free e file 2013 taxes   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Free e file 2013 taxes   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Free e file 2013 taxes    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Free e file 2013 taxes Statement for employee. Free e file 2013 taxes   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Free e file 2013 taxes Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Free e file 2013 taxes Effect of exclusion on credit. Free e file 2013 taxes   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Free e file 2013 taxes Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Free e file 2013 taxes Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Free e file 2013 taxes For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Free e file 2013 taxes Example. Free e file 2013 taxes You remarried on December 3. Free e file 2013 taxes Your earned income for the year was $18,000. Free e file 2013 taxes Your new spouse's earned income for the year was $2,000. Free e file 2013 taxes You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Free e file 2013 taxes The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Free e file 2013 taxes Separated spouse. Free e file 2013 taxes   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Free e file 2013 taxes Use only your income in figuring the earned income limit. Free e file 2013 taxes Surviving spouse. Free e file 2013 taxes   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Free e file 2013 taxes Community property laws. Free e file 2013 taxes   Disregard community property laws when you figure earned income for this credit. Free e file 2013 taxes Self-employment earnings. Free e file 2013 taxes   If you are self-employed, include your net earnings in earned income. Free e file 2013 taxes For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Free e file 2013 taxes Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Free e file 2013 taxes Clergy or church employee. Free e file 2013 taxes   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Free e file 2013 taxes Statutory employee. Free e file 2013 taxes   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Free e file 2013 taxes Net loss. Free e file 2013 taxes   You must reduce your earned income by any net loss from self-employment. Free e file 2013 taxes Optional method if earnings are low or a net loss. Free e file 2013 taxes   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Free e file 2013 taxes Get Publication 334, Tax Guide for Small Business, for details. Free e file 2013 taxes If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Free e file 2013 taxes In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Free e file 2013 taxes You or your spouse is a student or not able to care for self. Free e file 2013 taxes   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Free e file 2013 taxes His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Free e file 2013 taxes Spouse works. Free e file 2013 taxes   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Free e file 2013 taxes Spouse qualifies for part of month. Free e file 2013 taxes   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Free e file 2013 taxes You are a student or not able to care for self. Free e file 2013 taxes   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Free e file 2013 taxes For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Free e file 2013 taxes If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Free e file 2013 taxes Both spouses qualify. Free e file 2013 taxes   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Free e file 2013 taxes Example. Free e file 2013 taxes Jim works and keeps up a home for himself and his wife Sharon. Free e file 2013 taxes Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Free e file 2013 taxes During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Free e file 2013 taxes These expenses also qualify as medical expenses. Free e file 2013 taxes Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Free e file 2013 taxes Jim and Sharon's earned income limit is the smallest of the following amounts. Free e file 2013 taxes   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Free e file 2013 taxes However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Free e file 2013 taxes Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Free e file 2013 taxes This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Free e file 2013 taxes If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Free e file 2013 taxes This limit does not need to be divided equally among them. Free e file 2013 taxes For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Free e file 2013 taxes Yearly limit. Free e file 2013 taxes   The dollar limit is a yearly limit. Free e file 2013 taxes The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Free e file 2013 taxes Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Free e file 2013 taxes Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Free e file 2013 taxes Example 1. Free e file 2013 taxes You pay $500 a month for after-school care for your son. Free e file 2013 taxes He turned 13 on May 1 and is no longer a qualifying person. Free e file 2013 taxes You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Free e file 2013 taxes Example 2. Free e file 2013 taxes In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Free e file 2013 taxes You paid $300 per month for the childcare. Free e file 2013 taxes You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Free e file 2013 taxes Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Free e file 2013 taxes Your reduced dollar limit is figured on Form 2441, Part III. Free e file 2013 taxes See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Free e file 2013 taxes Example 1. Free e file 2013 taxes George is a widower with one child and earns $24,000 a year. Free e file 2013 taxes He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Free e file 2013 taxes His employer pays an additional $1,000 under a qualified dependent care benefit plan. Free e file 2013 taxes This $1,000 is excluded from George's income. Free e file 2013 taxes Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Free e file 2013 taxes This is because his dollar limit is reduced as shown next. Free e file 2013 taxes   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Free e file 2013 taxes Randall is married and both he and his wife are employed. Free e file 2013 taxes Each has earned income in excess of $6,000. Free e file 2013 taxes They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Free e file 2013 taxes Randall's work-related expenses are $6,000 for the year. Free e file 2013 taxes Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Free e file 2013 taxes Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Free e file 2013 taxes Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Free e file 2013 taxes This is because his dollar limit is reduced as shown next. Free e file 2013 taxes   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Free e file 2013 taxes This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free e file 2013 taxes The following table shows the percentage to use based on adjusted gross income. Free e file 2013 taxes   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Free e file 2013 taxes You should show the expenses for each person on Form 2441, line 2, column (c). Free e file 2013 taxes However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Free e file 2013 taxes You should list -0- for the one person and the actual amount for the second person. Free e file 2013 taxes The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Free e file 2013 taxes Example. Free e file 2013 taxes Roger and Megan Paris have two qualifying children. Free e file 2013 taxes They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Free e file 2013 taxes They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Free e file 2013 taxes Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Free e file 2013 taxes Line 30 tells them to complete line 2 without including any dependent care benefits. Free e file 2013 taxes They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Free e file 2013 taxes Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Free e file 2013 taxes 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Free e file 2013 taxes However, their son James has special needs and they paid $18,500 for his care. Free e file 2013 taxes Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Free e file 2013 taxes Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Free e file 2013 taxes Payments for prior year's expenses. Free e file 2013 taxes   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Free e file 2013 taxes Attach a statement to your form showing how you figured the additional amount from 2012. Free e file 2013 taxes Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Free e file 2013 taxes Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Free e file 2013 taxes Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Free e file 2013 taxes See Worksheet A. Free e file 2013 taxes Example. Free e file 2013 taxes In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Free e file 2013 taxes Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Free e file 2013 taxes Their adjusted gross income for 2012 was $30,000. Free e file 2013 taxes Sam's earned income of $14,000 was less than Kate's earned income. Free e file 2013 taxes A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Free e file 2013 taxes It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Free e file 2013 taxes The filled-in Worksheet A they used to figure this credit is shown later. Free e file 2013 taxes Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Free e file 2013 taxes They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Free e file 2013 taxes Worksheet A. Free e file 2013 taxes Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Free e file 2013 taxes 1. Free e file 2013 taxes   Enter your 2012 qualified expenses paid in 2012 1. Free e file 2013 taxes     2. Free e file 2013 taxes   Enter your 2012 qualified expenses paid in 2013 2. Free e file 2013 taxes     3. Free e file 2013 taxes   Add the amounts on lines 1 and 2 3. Free e file 2013 taxes     4. Free e file 2013 taxes   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Free e file 2013 taxes     5. Free e file 2013 taxes   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Free e file 2013 taxes     6. Free e file 2013 taxes   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Free e file 2013 taxes     7. Free e file 2013 taxes   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Free e file 2013 taxes     8. Free e file 2013 taxes   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Free e file 2013 taxes     9. Free e file 2013 taxes   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Free e file 2013 taxes     10. Free e file 2013 taxes   Subtract the amount on line 9 from the amount on line 8 and enter the result. Free e file 2013 taxes If zero or less, stop here. Free e file 2013 taxes You cannot increase your 2013 credit by any previous year's expenses 10. Free e file 2013 taxes     11. Free e file 2013 taxes   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Free e file 2013 taxes     12. Free e file 2013 taxes   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Free e file 2013 taxes             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Free e file 2013 taxes 35                 15,000 — 17,000     . Free e file 2013 taxes 34                 17,000 — 19,000     . Free e file 2013 taxes 33                 19,000 — 21,000     . Free e file 2013 taxes 32                 21,000 — 23,000     . Free e file 2013 taxes 31                 23,000 — 25,000     . Free e file 2013 taxes 30                 25,000 — 27,000     . Free e file 2013 taxes 29                 27,000 — 29,000     . Free e file 2013 taxes 28                 29,000 — 31,000     . Free e file 2013 taxes 27                 31,000 — 33,000     . Free e file 2013 taxes 26                 33,000 — 35,000     . Free e file 2013 taxes 25                 35,000 — 37,000     . Free e file 2013 taxes 24                 37,000 — 39,000     . Free e file 2013 taxes 23                 39,000 — 41,000     . Free e file 2013 taxes 22                 41,000 — 43,000     . Free e file 2013 taxes 21                 43,000 — No limit     . Free e file 2013 taxes 20           13. Free e file 2013 taxes   Multiply line 10 by line 12. Free e file 2013 taxes Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Free e file 2013 taxes Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Free e file 2013 taxes       Worksheet A. Free e file 2013 taxes Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Free e file 2013 taxes 1. Free e file 2013 taxes   Enter your 2012 qualified expenses paid in 2012 1. Free e file 2013 taxes   $2,000 2. Free e file 2013 taxes   Enter your 2012 qualified expenses paid in 2013 2. Free e file 2013 taxes   600 3. Free e file 2013 taxes   Add the amounts on lines 1 and 2 3. Free e file 2013 taxes   2,600 4. Free e file 2013 taxes   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Free e file 2013 taxes   3,000 5. Free e file 2013 taxes   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Free e file 2013 taxes   0 6. Free e file 2013 taxes   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Free e file 2013 taxes   3,000 7. Free e file 2013 taxes   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Free e file 2013 taxes   14,000 8. Free e file 2013 taxes   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Free e file 2013 taxes   2,600 9. Free e file 2013 taxes   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Free e file 2013 taxes   2,000 10. Free e file 2013 taxes   Subtract the amount on line 9 from the amount on line 8 and enter the result. Free e file 2013 taxes If zero or less, stop here. Free e file 2013 taxes You cannot increase your 2013 credit by any previous year's expenses 10. Free e file 2013 taxes   600 11. Free e file 2013 taxes   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Free e file 2013 taxes   30,000 12. Free e file 2013 taxes   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Free e file 2013 taxes   . Free e file 2013 taxes 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Free e file 2013 taxes 35                 15,000 — 17,000     . Free e file 2013 taxes 34                 17,000 — 19,000     . Free e file 2013 taxes 33                 19,000 — 21,000     . Free e file 2013 taxes 32                 21,000 — 23,000     . Free e file 2013 taxes 31                 23,000 — 25,000     . Free e file 2013 taxes 30                 25,000 — 27,000     . Free e file 2013 taxes 29                 27,000 — 29,000     . Free e file 2013 taxes 28                 29,000 — 31,000     . Free e file 2013 taxes 27                 31,000 — 33,000     . Free e file 2013 taxes 26                 33,000 — 35,000     . Free e file 2013 taxes 25                 35,000 — 37,000     . Free e file 2013 taxes 24                 37,000 — 39,000     . Free e file 2013 taxes 23                 39,000 — 41,000     . Free e file 2013 taxes 22                 41,000 — 43,000     . Free e file 2013 taxes 21                 43,000 — No limit     . Free e file 2013 taxes 20           13. Free e file 2013 taxes   Multiply line 10 by line 12. Free e file 2013 taxes Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Free e file 2013 taxes Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Free e file 2013 taxes   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Free e file 2013 taxes You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free e file 2013 taxes Form 1040, Form 1040A, or Form 1040NR. Free e file 2013 taxes    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Free e file 2013 taxes Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Free e file 2013 taxes Limit on credit. Free e file 2013 taxes    The amount of credit you can claim is limited to your tax. Free e file 2013 taxes For more information, see the Instructions for Form 2441. Free e file 2013 taxes Tax credit not refundable. Free e file 2013 taxes   You cannot get a refund for any part of the credit that is more than this limit. Free e file 2013 taxes Recordkeeping. Free e file 2013 taxes You should keep records of your work-related expenses. Free e file 2013 taxes Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Free e file 2013 taxes Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Free e file 2013 taxes Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Free e file 2013 taxes If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Free e file 2013 taxes If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Free e file 2013 taxes Self-employed persons who are in business for themselves are not household employees. Free e file 2013 taxes Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Free e file 2013 taxes If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Free e file 2013 taxes This control could include providing rules of conduct and appearance and requiring regular reports. Free e file 2013 taxes In this case, you do not have to pay employment taxes. Free e file 2013 taxes But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Free e file 2013 taxes If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Free e file 2013 taxes Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Free e file 2013 taxes Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Free e file 2013 taxes Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Free e file 2013 taxes For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Free e file 2013 taxes State employment tax. Free e file 2013 taxes   You may also have to pay state unemployment tax. Free e file 2013 taxes Contact your state unemployment tax office for information. Free e file 2013 taxes You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Free e file 2013 taxes For a list of state unemployment tax agencies, visit the U. Free e file 2013 taxes S. Free e file 2013 taxes Department of Labor's website. Free e file 2013 taxes To find that website, use the link in Publication 926 or search online. Free e file 2013 taxes 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 e file 2013 taxes Free help with your tax return. Free e file 2013 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Free e file 2013 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free e file 2013 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free e file 2013 taxes 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 e file 2013 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free e file 2013 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free e file 2013 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Free e file 2013 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free e file 2013 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free e file 2013 taxes aarp. Free e file 2013 taxes org/money/taxaide or call 1-888-227-7669. Free e file 2013 taxes For more information on these programs, go to IRS. Free e file 2013 taxes gov and enter “VITA” in the search box. Free e file 2013 taxes Internet. Free e file 2013 taxes    IRS. Free e file 2013 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free e file 2013 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Free e file 2013 taxes 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 e file 2013 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free e file 2013 taxes gov or download the IRS2Go app and select the Refund Status option. Free e file 2013 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Free e file 2013 taxes 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 e file 2013 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free e file 2013 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free e file 2013 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Free e file 2013 taxes No need to wait on the phone or stand in line. Free e file 2013 taxes 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 e file 2013 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Free e file 2013 taxes New subject areas are added on a regular basis. Free e file 2013 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free e file 2013 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free e file 2013 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free e file 2013 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free e file 2013 taxes 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 e file 2013 taxes 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 e file 2013 taxes You can also ask the IRS to mail a return or an account transcript to you. Free e file 2013 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free e file 2013 taxes gov or by calling 1-800-908-9946. Free e file 2013 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Free e file 2013 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free e file 2013 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free e file 2013 taxes 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 e file 2013 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Free e file 2013 taxes gov and enter Where's My Amended Return? in the search box. Free e file 2013 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free e file 2013 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Free e file 2013 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Free e file 2013 taxes gov. Free e file 2013 taxes Select the Payment tab on the front page of IRS. Free e file 2013 taxes gov for more information. Free e file 2013 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free e file 2013 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free e file 2013 taxes gov. Free e file 2013 taxes 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 e file 2013 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free e file 2013 taxes gov. Free e file 2013 taxes Request an Electronic Filing PIN by going to IRS. Free e file 2013 taxes gov and entering Electronic Filing PIN in the search box. Free e file 2013 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Free e file 2013 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free e file 2013 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free e file 2013 taxes An employee can answer questions about your tax account or help you set up a payment plan. Free e file 2013 taxes Before you visit, check the Office Locator on IRS. Free e file 2013 taxes 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 e file 2013 taxes If you have a special need, such as a disability, you can request an appointment. Free e file 2013 taxes Call the local number listed in the Office Locator, or look in the phone book under Unit
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Buy Safe Toys

If you plan to buy toys for the kids in your life, choose age-appropriate toys and look for labels with safety advice. For young children, avoid toys with small parts, sharp edges, and electric toys that can heat up. Always purchase safety gear in addition to sports-related gifts or ride-on toys, such as bicycles or skateboards. Get additional toy safety tips from the Consumer Product Safety Commission (PDF).

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Celebrate on a Budget

The holidays can be expensive, but you don't have to break the bank to celebrate. Take a few minutes to decide how much you can afford to spend on gifts, travel, parties, decorations, and other holiday expenses. Once you've created a spending plan, keep track of your purchases. 

Shopping online can help you stick to a budget as you'll avoid the temptation of store displays and may be able to use coupons and promotion codes. Before you buy, look for free shipping offers; check ordering deadlines to ensure that your gifts will arrive on time; and read the return policy.

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Give the Gift of Service

Sometimes the greatest gift you can give to others is service. Studies show that reading to a child just three hours a week significantly improves his or her reading skills. If you help out at a local soup kitchen or food bank, you are directly providing meals to hungry individuals.

Find volunteer opportunities in your area, or create your own and recruit others.

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Find Seasonal Employment

Even in a tough economy, businesses need extra help around the holidays. Seasonal employment can help supplement your income and potentially lead to a permanent position. If you need to update your resume, check out resume and interview tips to help you stand out in the job market. Get online tools and resources to help with your job search.

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Get Through the Holiday Blues

The holidays aren't joyous for everyone. This time of year can bring stress and feelings of loneliness. Exercise, focusing on positive relationships, and doing things that you find rewarding can help with depression. Get tips on what to do if you feel depressed. Keep in mind that winter depression could be a sign of seasonal affective disorder (SAD), which may be caused by the lack of sunlight. Treatment for SAD is much like other forms of depression, but also involves light therapy.

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Be Safe and Save Money with LED Lights

Electricity bills can grow during the holidays if you decorate with strings of lights. Consider switching to LED (light-emitting diode) holiday lights to save energy and money. In addition to the energy and cost savings, LED lights are much cooler than incandescent bulbs, reducing the risk of fires.

Every holiday season, fires claim lives and cost millions in damage. To prevent holiday fires in your home, use nonflammable decorations; do not overload electrical sockets; regularly water Christmas trees; and avoid the use of lit candles. As you should do year-round, ensure that your smoke alarms are working.

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Pay Attention to Food Portions and Exercise

The holidays are a wonderful time to celebrate with family and friends, but celebrations sometimes involve over-indulging in sweet treats and heavy foods. Even if you only gain one or two pounds during the holidays, these gains can add up over the years. The holidays are probably not the ideal time to try to lose weight, but you can take steps to maintain your weight.

Read 10 tips on how to enjoy your food, but eat less of it (PDF) and learn how to make exercise and physical activity a regular part of your day.

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Pack for Hassle-Free Air Travel

You can get through the airport security line faster by traveling with unwrapped gifts and following the "3-1-1 rule" when carrying on liquids. You may have favorite liquid food items (like cranberry sauce or special dips) that you want to share during the holidays, but it's best to put such items in your checked bag or ship them ahead of time. If you need last-minute information about what you can and can't bring through security, use the My TSA app or mobile website. Get more helpful hints for holiday travelers.

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Reduce Holiday Waste

The holiday season includes many opportunities to reduce waste, recycle, and reuse items. Did you know that about 40 percent of all battery sales occur during the holiday season? Consider buying rechargeable batteries (and a charger) for electronic gifts to help reduce the amount of harmful materials thrown away. After the holidays, look for ways to recycle your tree instead of sending it to a landfill. If you plan to send greeting cards, consider purchasing ones that are made of recycled paper or sending electronic greetings.

Get more ideas on how to reduce waste, save money, and help the environment.

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Keep Food Safe

Holiday buffets are convenient ways to entertain a crowd, but leaving food out for long periods of time can invite bacteria that cause foodborne illness. To keep your holiday foods safe, cook them thoroughly; use shallow containers; never leave them sitting out for more than two hours; and keep them at the appropriate temperature. Get more food safety tips to help keep your guests healthy.

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The Free E File 2013 Taxes

Free e file 2013 taxes Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Free e file 2013 taxes Tax questions. Free e file 2013 taxes Useful Items - You may want to see: What's New Standard mileage rate. Free e file 2013 taxes  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. Free e file 2013 taxes See Travel by car under Deductible Moving Expenses. Free e file 2013 taxes Reminders Future developments. Free e file 2013 taxes  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. Free e file 2013 taxes irs. Free e file 2013 taxes gov/pub521. Free e file 2013 taxes Change of address. Free e file 2013 taxes  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Free e file 2013 taxes Mail it to the Internal Revenue Service Center for your old address. Free e file 2013 taxes Addresses for the service centers are on the back of the form. Free e file 2013 taxes If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. Free e file 2013 taxes Photographs of missing children. Free e file 2013 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free e file 2013 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free e file 2013 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free e file 2013 taxes Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. Free e file 2013 taxes It includes the following topics. Free e file 2013 taxes Who can deduct moving expenses. Free e file 2013 taxes What moving expenses are deductible. Free e file 2013 taxes What moving expenses are not deductible. Free e file 2013 taxes How a reimbursement affects your moving expense deduction. Free e file 2013 taxes How and when to report moving expenses. Free e file 2013 taxes Special rules for members of the Armed Forces. Free e file 2013 taxes Form 3903, Moving Expenses, is used to claim the moving expense deduction. Free e file 2013 taxes An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. Free e file 2013 taxes You may be able to deduct moving expenses whether you are self-employed or an employee. Free e file 2013 taxes Your expenses generally must be related to starting work at your new job location. Free e file 2013 taxes However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. Free e file 2013 taxes See Who Can Deduct Moving Expenses. Free e file 2013 taxes Recordkeeping. Free e file 2013 taxes    It is important to maintain an accurate record of expenses you paid to move. Free e file 2013 taxes You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. Free e file 2013 taxes Also, you should save your Form W-2 and statements of reimbursement from your employer. Free e file 2013 taxes Comments and suggestions. Free e file 2013 taxes   We welcome your comments about this publication and your suggestions for future editions. Free e file 2013 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free e file 2013 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free e file 2013 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free e file 2013 taxes   You can send your comments from www. Free e file 2013 taxes irs. Free e file 2013 taxes gov/formspubs/. Free e file 2013 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free e file 2013 taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free e file 2013 taxes Ordering forms and publications. Free e file 2013 taxes   Visit www. Free e file 2013 taxes irs. Free e file 2013 taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free e file 2013 taxes Internal Revenue Service 1201 N. Free e file 2013 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free e file 2013 taxes   If you have a tax question, check the information available on IRS. Free e file 2013 taxes gov or call 1-800-829-1040. Free e file 2013 taxes We cannot answer tax questions sent to either of the above addresses. Free e file 2013 taxes Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. Free e file 2013 taxes S. Free e file 2013 taxes Individual Income Tax Return 1040X Amended U. Free e file 2013 taxes S. Free e file 2013 taxes Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. Free e file 2013 taxes Prev  Up  Next   Home   More Online Publications